ROCK Revalidatie: what changed
Two financial 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 Revalidatie
Largest movements
- Tangible fixed assets +€79,398
up €79,398 (+2,259%), from €3,515 to €82,914
of which Land and buildings: +€49,456
- Cash -€15,610
down €15,610 (-34.3%), from €45,494 to €29,884
mainly Investment in fixed assets (net) (-€88,212) and Contributions, distributions and other (-€35,000)
- Receivables within one year -€5,914
down €5,914 (-41.5%), from €14,256 to €8,342
of which Trade receivables: -€6,169
- Other debts +€27,929
up €27,929 (+610%), from €4,575 to €32,504
- Debts after one year +€23,386
new in 2025: €23,386
- Tax, wage and social debts +€5,207
up €5,207 (+171%), from €3,043 to €8,250
- Current portion of long-term debt +€4,882
new in 2025: €4,882
- Reserves -€3,227
down €3,227 (-6.4%), from €50,181 to €46,953
- Gross operating margin +€12,218
up €12,218 (+32.8%), from €37,218 to €49,436
- Depreciation +€6,574
up €6,574 (+294%), from €2,239 to €8,814
- Taxes -€667
down €667 (-8.4%), from €7,913 to €7,245
- Financial charges +€648
up €648 (+1,043%), from €62 to €710
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.
Derived cash bridge
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 | €64,169 | €122,093 | +€57,924 | +90.3% |
| Fixed assets | 21/28 | €3,515 | €82,914 | +€79,398 | +2,259% |
| Tangible fixed assets | 22/27 | €3,515 | €82,914 | +€79,398 | +2,259% |
| Land and buildings | 22 | - | €49,456 | +€49,456 | |
| Plant, machinery and equipment | 23 | €3,515 | €33,458 | +€29,942 | +852% |
| Current assets | 29/58 | €60,654 | €39,179 | -€21,474 | -35.4% |
| Amounts receivable within one year | 40/41 | €14,256 | €8,342 | -€5,914 | -41.5% |
| Trade receivables | 40 | €14,256 | €8,087 | -€6,169 | -43.3% |
| Other amounts receivable | 41 | - | €255 | +€255 | |
| Cash at bank and in hand | 54/58 | €45,494 | €29,884 | -€15,610 | -34.3% |
| Deferred charges and accrued income | 490/1 | €904 | €954 | +€50 | +5.5% |
| Total equity and liabilities | 10/49 | €64,169 | €122,093 | +€57,924 | +90.3% |
| Equity | 10/15 | €53,181 | €49,953 | -€3,227 | -6.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,181 | €46,953 | -€3,227 | -6.4% |
| Distributable reserves | 133 | €50,181 | €46,953 | -€3,227 | -6.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,988 | €72,140 | +€61,151 | +557% |
| Amounts payable after more than one year | 17 | - | €23,386 | +€23,386 | |
| Financial debts | 170/4 | - | €23,386 | +€23,386 | |
| Amounts payable within one year | 42/48 | €10,988 | €48,753 | +€37,765 | +344% |
| Current portion of amounts payable after more than one year | 42 | - | €4,882 | +€4,882 | |
| Financial debts | 43 | €2,386 | €2,404 | +€18 | +0.8% |
| Credit institutions | 430/8 | €2,386 | €2,404 | +€18 | +0.8% |
| Trade debts | 44 | €984 | €713 | -€271 | -27.5% |
| Suppliers | 440/4 | €984 | €713 | -€271 | -27.5% |
| Taxes, remuneration and social security | 45 | €3,043 | €8,250 | +€5,207 | +171% |
| Taxes | 450/3 | €3,043 | €8,250 | +€5,207 | +171% |
| Other amounts payable | 47/48 | €4,575 | €32,504 | +€27,929 | +610% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,239 | €8,814 | +€6,574 | +294% |
| Other operating charges | 640/8 | €867 | €894 | +€26 | +3.0% |
| Gross operating margin | 9900 | €37,218 | €49,436 | +€12,218 | +32.8% |
| Operating profit (loss) | 9901 | €34,111 | €39,728 | +€5,617 | +16.5% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €62 | €710 | +€648 | +1,043% |
| Recurring financial charges | 65 | €62 | €710 | +€648 | +1,043% |
| Profit (loss) for the period before taxes | 9903 | €34,059 | €39,018 | +€4,959 | +14.6% |
| Income taxes | 67/77 | €7,913 | €7,245 | -€667 | -8.4% |
| Profit (loss) for the period | 9904 | €26,147 | €31,773 | +€5,626 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,147 | €31,773 | +€5,626 | +21.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.