ROCK PROJECTS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ROCK PROJECTS
Largest movements
- Deferred charges and accrued income -€58,879
down €58,879 (-98.1%), from €60,000 to €1,121
- Cash +€29,924
up €29,924 (+19.8%), from €151,079 to €181,003
mainly Deferred charges and accrued income (+€58,879) and Other debts (+€52,855)
- Receivables within one year +€14,511
up €14,511 (+170.3%), from €8,521 to €23,032
of which Trade receivables: +€8,318
- Profit (loss) carried forward -€61,010
down €61,010 (-85.3%), from €71,532 to €10,522
- Other debts +€52,855
up €52,855 (+57.2%), from €92,368 to €145,222
- Accrued charges and deferred income -€6,050
down €6,050 (-95.0%), from €6,369 to €319
- Gross operating margin -€48,804
down €48,804 (-55.3%), from €88,253 to €39,449
- Taxes -€8,624
down €8,624 (-74.7%), from €11,551 to €2,927
- Financial charges -€5,528
down €5,528 (-18.3%), from €30,211 to €24,683
- Provisions +€4,706
up €4,706, from -€4,607 to €99
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,074 | €205,156 | -€14,919 | -6.8% |
| Fixed assets | 21/28 | €475 | €0 | -€475 | -100.0% |
| Tangible fixed assets | 22/27 | €475 | €0 | -€475 | -100.0% |
| Plant, machinery and equipment | 23 | €475 | €0 | -€475 | -100.0% |
| Current assets | 29/58 | €219,600 | €205,156 | -€14,444 | -6.6% |
| Amounts receivable within one year | 40/41 | €8,521 | €23,032 | +€14,511 | +170.3% |
| Trade receivables | 40 | €2,572 | €10,890 | +€8,318 | +323.4% |
| Other amounts receivable | 41 | €5,949 | €12,142 | +€6,193 | +104.1% |
| Cash at bank and in hand | 54/58 | €151,079 | €181,003 | +€29,924 | +19.8% |
| Deferred charges and accrued income | 490/1 | €60,000 | €1,121 | -€58,879 | -98.1% |
| Total equity and liabilities | 10/49 | €220,074 | €205,156 | -€14,919 | -6.8% |
| Equity | 10/15 | €92,150 | €31,140 | -€61,010 | -66.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,018 | €2,018 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €158 | €158 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,532 | €10,522 | -€61,010 | -85.3% |
| Provisions and deferred taxes | 16 | €26,423 | €26,523 | +€99 | +0.4% |
| Provisions for liabilities and charges | 160/5 | €26,423 | €26,523 | +€99 | +0.4% |
| Environmental obligations | 163 | €26,423 | €26,523 | +€99 | +0.4% |
| Amounts payable | 17/49 | €101,501 | €147,492 | +€45,992 | +45.3% |
| Amounts payable within one year | 42/48 | €95,132 | €147,174 | +€52,042 | +54.7% |
| Trade debts | 44 | €0 | €18 | +€18 | |
| Suppliers | 440/4 | €0 | €18 | +€18 | |
| Taxes, remuneration and social security | 45 | €2,764 | €1,933 | -€831 | -30.1% |
| Taxes | 450/3 | €2,764 | €1,933 | -€831 | -30.1% |
| Other amounts payable | 47/48 | €92,368 | €145,222 | +€52,855 | +57.2% |
| Accrued charges and deferred income | 492/3 | €6,369 | €319 | -€6,050 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508 | €475 | -€33 | -6.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,607 | €99 | +€4,706 | |
| Other operating charges | 640/8 | €1,073 | €1,080 | +€7 | +0.6% |
| Gross operating margin | 9900 | €88,253 | €39,449 | -€48,804 | -55.3% |
| Operating profit (loss) | 9901 | €91,279 | €37,796 | -€53,483 | -58.6% |
| Financial income | 75/76B | €0 | €229 | +€229 | +762466.7% |
| Recurring financial income | 75 | €0 | €229 | +€229 | +762466.7% |
| Financial charges | 65/66B | €30,211 | €24,683 | -€5,528 | -18.3% |
| Recurring financial charges | 65 | €30,211 | €24,683 | -€5,528 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €61,068 | €13,341 | -€47,727 | -78.2% |
| Income taxes | 67/77 | €11,551 | €2,927 | -€8,624 | -74.7% |
| Profit (loss) for the period | 9904 | €49,517 | €10,414 | -€39,102 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,517 | €10,414 | -€39,102 | -79.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.