ROCK YOU: 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 YOU
Largest movements
- Receivables within one year -€10,901
down €10,901 (-17.5%), from €62,449 to €51,548
of which Trade receivables: -€11,063
- Tangible fixed assets -€834
down €834 (-18.0%), from €4,642 to €3,808
of which Plant, machinery and equipment: -€1,126
- Cash +€785
up €785 (+13.7%), from €5,738 to €6,523
mainly Receivables within one year (+€10,901) and Net result for the year (+€10,283)
- Tax, wage and social debts -€14,975
down €14,975 (-69.4%), from €21,589 to €6,614
of which Taxes: -€12,675
- Profit (loss) carried forward +€10,283
up €10,283 (+26.8%), from €38,424 to €48,707
- Trade debts -€6,559
down €6,559 (-66.8%), from €9,818 to €3,259
- Gross operating margin -€10,061
down €10,061 (-52.3%), from €19,243 to €9,182
- Taxes -€8,260
down €8,260, from €4,016 to -€4,243
- Other operating charges +€685
up €685 (+1,201%), from €57 to €742
- Financial charges -€464
down €464 (-23.5%), from €1,972 to €1,508
- Depreciation +€365
up €365 (+77.8%), from €469 to €834
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 | €72,830 | €61,879 | -€10,951 | -15.0% |
| Fixed assets | 21/28 | €4,642 | €3,808 | -€834 | -18.0% |
| Tangible fixed assets | 22/27 | €4,642 | €3,808 | -€834 | -18.0% |
| Plant, machinery and equipment | 23 | €4,642 | €3,516 | -€1,126 | -24.3% |
| Furniture and vehicles | 24 | - | €292 | +€292 | |
| Current assets | 29/58 | €68,188 | €58,071 | -€10,117 | -14.8% |
| Amounts receivable within one year | 40/41 | €62,449 | €51,548 | -€10,901 | -17.5% |
| Trade receivables | 40 | €22,664 | €11,602 | -€11,063 | -48.8% |
| Other amounts receivable | 41 | €39,785 | €39,946 | +€161 | +0.4% |
| Cash at bank and in hand | 54/58 | €5,738 | €6,523 | +€785 | +13.7% |
| Total equity and liabilities | 10/49 | €72,830 | €61,879 | -€10,951 | -15.0% |
| Equity | 10/15 | €41,424 | €51,707 | +€10,283 | +24.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,424 | €48,707 | +€10,283 | +26.8% |
| Amounts payable | 17/49 | €31,406 | €10,172 | -€21,234 | -67.6% |
| Amounts payable within one year | 42/48 | €31,406 | €10,172 | -€21,234 | -67.6% |
| Financial debts | 43 | - | €299 | +€299 | |
| Credit institutions | 430/8 | - | €299 | +€299 | |
| Trade debts | 44 | €9,818 | €3,259 | -€6,559 | -66.8% |
| Suppliers | 440/4 | €9,818 | €3,259 | -€6,559 | -66.8% |
| Taxes, remuneration and social security | 45 | €21,589 | €6,614 | -€14,975 | -69.4% |
| Taxes | 450/3 | €19,289 | €6,614 | -€12,675 | -65.7% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Remuneration, social security and pensions | 62 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €834 | +€365 | +77.8% |
| Other operating charges | 640/8 | €57 | €742 | +€685 | +1,201% |
| Gross operating margin | 9900 | €19,243 | €9,182 | -€10,061 | -52.3% |
| Operating profit (loss) | 9901 | €18,717 | €7,546 | -€11,171 | -59.7% |
| Financial income | 75/76B | €5 | €2 | -€3 | -60.0% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -60.0% |
| Financial charges | 65/66B | €1,972 | €1,508 | -€464 | -23.5% |
| Recurring financial charges | 65 | €1,972 | €1,508 | -€464 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €16,750 | €6,040 | -€10,710 | -63.9% |
| Income taxes | 67/77 | €4,016 | -€4,243 | -€8,260 | |
| Profit (loss) for the period | 9904 | €12,734 | €10,283 | -€2,450 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,734 | €10,283 | -€2,450 | -19.2% |
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 15 October 2026 via checked.be.