ROCK & ROELL EXPERIENCE: 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 & ROELL EXPERIENCE
Largest movements
- Receivables within one year +€25,957
up €25,957 (+84.5%), from €30,725 to €56,682
of which Other amounts receivable: +€35,223
- Tangible fixed assets -€3,915
down €3,915 (-10.6%), from €37,102 to €33,187
of which Furniture and vehicles: -€4,180
- Cash +€2,540
up €2,540 (+25.1%), from €10,108 to €12,648
mainly Net result for the year (+€13,099) and Depreciation (+€11,119)
- Stocks and contracts +€2,153
up €2,153 (+16.7%), from €12,874 to €15,028
- Profit (loss) carried forward +€13,099
up €13,099 (+27.3%), from €47,929 to €61,028
- Tax, wage and social debts +€9,466
up €9,466 (+108%), from €8,741 to €18,207
of which Remuneration and social security: +€7,743
- Trade debts +€3,387
up €3,387 (+45.2%), from €7,500 to €10,887
- Gross operating margin -€13,114
down €13,114 (-11.1%), from €118,584 to €105,469
- Staff costs +€12,754
up €12,754 (+20.2%), from €63,033 to €75,787
- Taxes -€5,827
down €5,827 (-58.1%), from €10,023 to €4,196
- Depreciation +€4,949
up €4,949 (+80.2%), from €6,169 to €11,119
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 | €92,585 | €119,032 | +€26,447 | +28.6% |
| Fixed assets | 21/28 | €37,612 | €33,697 | -€3,915 | -10.4% |
| Tangible fixed assets | 22/27 | €37,102 | €33,187 | -€3,915 | -10.6% |
| Plant, machinery and equipment | 23 | €8,373 | €8,638 | +€265 | +3.2% |
| Furniture and vehicles | 24 | €28,729 | €24,549 | -€4,180 | -14.5% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €54,972 | €85,335 | +€30,362 | +55.2% |
| Stocks and contracts in progress | 3 | €12,874 | €15,028 | +€2,153 | +16.7% |
| Stocks | 30/36 | €12,874 | €15,028 | +€2,153 | +16.7% |
| Amounts receivable within one year | 40/41 | €30,725 | €56,682 | +€25,957 | +84.5% |
| Trade receivables | 40 | €12,135 | €2,869 | -€9,266 | -76.4% |
| Other amounts receivable | 41 | €18,590 | €53,813 | +€35,223 | +189% |
| Cash at bank and in hand | 54/58 | €10,108 | €12,648 | +€2,540 | +25.1% |
| Deferred charges and accrued income | 490/1 | €1,265 | €977 | -€288 | -22.7% |
| Total equity and liabilities | 10/49 | €92,585 | €119,032 | +€26,447 | +28.6% |
| Equity | 10/15 | €52,929 | €66,028 | +€13,099 | +24.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,929 | €61,028 | +€13,099 | +27.3% |
| Amounts payable | 17/49 | €39,656 | €53,004 | +€13,348 | +33.7% |
| Amounts payable within one year | 42/48 | €38,357 | €51,789 | +€13,432 | +35.0% |
| Trade debts | 44 | €7,500 | €10,887 | +€3,387 | +45.2% |
| Suppliers | 440/4 | €7,500 | €10,887 | +€3,387 | +45.2% |
| Advances received on contracts in progress | 46 | €155 | €195 | +€40 | +25.8% |
| Taxes, remuneration and social security | 45 | €8,741 | €18,207 | +€9,466 | +108% |
| Taxes | 450/3 | €7,263 | €8,987 | +€1,724 | +23.7% |
| Remuneration and social security | 454/9 | €1,477 | €9,220 | +€7,743 | +524% |
| Other amounts payable | 47/48 | €21,962 | €22,500 | +€538 | +2.5% |
| Accrued charges and deferred income | 492/3 | €1,299 | €1,215 | -€83 | -6.4% |
| Remuneration, social security and pensions | 62 | €63,033 | €75,787 | +€12,754 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,169 | €11,119 | +€4,949 | +80.2% |
| Other operating charges | 640/8 | €769 | €398 | -€371 | -48.3% |
| Gross operating margin | 9900 | €118,584 | €105,469 | -€13,114 | -11.1% |
| Operating profit (loss) | 9901 | €48,613 | €18,166 | -€30,446 | -62.6% |
| Financial income | 75/76B | €890 | €1 | -€889 | -99.9% |
| Recurring financial income | 75 | €890 | €1 | -€889 | -99.9% |
| Financial charges | 65/66B | €1,900 | €872 | -€1,028 | -54.1% |
| Recurring financial charges | 65 | €1,900 | €872 | -€1,028 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €47,603 | €17,295 | -€30,308 | -63.7% |
| Income taxes | 67/77 | €10,023 | €4,196 | -€5,827 | -58.1% |
| Profit (loss) for the period | 9904 | €37,580 | €13,099 | -€24,480 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,580 | €13,099 | -€24,480 | -65.1% |
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 30 October 2026 via checked.be.