ROCK & TYRES: 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 & TYRES
Largest movements
- Receivables within one year -€15,491
down €15,491 (-71.7%), from €21,592 to €6,100
of which Trade receivables: -€12,746
- Tangible fixed assets +€11,265
up €11,265 (+24.2%), from €46,549 to €57,814
of which Plant, machinery and equipment: +€19,972
- Cash +€2,296
up €2,296 (+13.5%), from €16,979 to €19,275
mainly Depreciation (+€16,266) and Receivables within one year (+€15,491)
- Debts after one year -€9,996
down €9,996 (-70.3%), from €14,212 to €4,216
- Current portion of long-term debt +€9,996
new in 2024: €9,996
- Short-term financial debts -€9,828
no longer reported in 2024 (was €9,828)
- Trade debts +€3,601
up €3,601 (+123%), from €2,932 to €6,533
- Profit (loss) carried forward +€2,766
up €2,766 (+9.0%), from €30,853 to €33,619
- Gross operating margin -€12,402
down €12,402 (-37.1%), from €33,470 to €21,068
- Depreciation +€7,048
up €7,048 (+76.5%), from €9,218 to €16,266
- Taxes -€5,342
down €5,342 (-91.2%), from €5,855 to €513
- Other operating charges +€342
up €342 (+230%), from €149 to €491
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,120 | €83,553 | -€1,567 | -1.8% |
| Fixed assets | 21/28 | €46,549 | €57,814 | +€11,265 | +24.2% |
| Tangible fixed assets | 22/27 | €46,549 | €57,814 | +€11,265 | +24.2% |
| Plant, machinery and equipment | 23 | - | €19,972 | +€19,972 | |
| Furniture and vehicles | 24 | €46,549 | €37,842 | -€8,707 | -18.7% |
| Current assets | 29/58 | €38,571 | €25,739 | -€12,832 | -33.3% |
| Amounts receivable within one year | 40/41 | €21,592 | €6,100 | -€15,491 | -71.7% |
| Trade receivables | 40 | €18,846 | €6,100 | -€12,746 | -67.6% |
| Other amounts receivable | 41 | €2,745 | - | -€2,745 | |
| Cash at bank and in hand | 54/58 | €16,979 | €19,275 | +€2,296 | +13.5% |
| Deferred charges and accrued income | 490/1 | - | €363 | +€363 | |
| Total equity and liabilities | 10/49 | €85,120 | €83,553 | -€1,567 | -1.8% |
| Equity | 10/15 | €33,853 | €36,619 | +€2,766 | +8.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,853 | €33,619 | +€2,766 | +9.0% |
| Amounts payable | 17/49 | €51,267 | €46,934 | -€4,333 | -8.5% |
| Amounts payable after more than one year | 17 | €14,212 | €4,216 | -€9,996 | -70.3% |
| Financial debts | 170/4 | €14,212 | €4,216 | -€9,996 | -70.3% |
| Amounts payable within one year | 42/48 | €37,055 | €42,718 | +€5,664 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,996 | +€9,996 | |
| Financial debts | 43 | €9,828 | - | -€9,828 | |
| Credit institutions | 430/8 | €9,828 | - | -€9,828 | |
| Trade debts | 44 | €2,932 | €6,533 | +€3,601 | +123% |
| Suppliers | 440/4 | €2,932 | €6,533 | +€3,601 | +123% |
| Taxes, remuneration and social security | 45 | €8,823 | €9,806 | +€983 | +11.1% |
| Taxes | 450/3 | €8,823 | €9,806 | +€983 | +11.1% |
| Other amounts payable | 47/48 | €15,472 | €16,383 | +€911 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,218 | €16,266 | +€7,048 | +76.5% |
| Other operating charges | 640/8 | €149 | €491 | +€342 | +230% |
| Non-recurring operating charges | 66A | - | €563 | +€563 | |
| Gross operating margin | 9900 | €33,470 | €21,068 | -€12,402 | -37.1% |
| Operating profit (loss) | 9901 | €24,103 | €3,749 | -€20,355 | -84.4% |
| Financial charges | 65/66B | €682 | €470 | -€212 | -31.1% |
| Recurring financial charges | 65 | €682 | €470 | -€212 | -31.1% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €23,421 | €3,279 | -€20,142 | -86.0% |
| Income taxes | 67/77 | €5,855 | €513 | -€5,342 | -91.2% |
| Profit (loss) for the period | 9904 | €17,566 | €2,766 | -€14,800 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,566 | €2,766 | -€14,800 | -84.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.