ROCKALL: 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.
ROCKALL
Largest movements
- Financial fixed assets -€1.1m
down €1.1m (-34.2%), from €3.2m to €2.1m
- Cash +€65,235
up €65,235 (+84.9%), from €76,872 to €142,107
- Debts after one year -€2.1m
down €2.1m (-87.4%), from €2.4m to €301,467
- Reserves +€1.9m
up €1.9m (+101649.5%), from €1,860 to €1.9m
of which Distributable reserves: +€1.9m
- Profit (loss) carried forward -€858,914
down €858,914 (-100.0%), from €858,914 to €0
- Financial income +€285,292
up €285,292 (+400.0%), from €71,326 to €356,618
of which Non-recurring financial income: +€304,314
- Taxes +€70,806
up €70,806 (+520.8%), from €13,595 to €84,400
- Gross operating margin -€2,836
down €2,836 (-34.6%), from -€8,194 to -€11,030
- Other operating charges -€2,242
down €2,242 (-19.2%), from €11,659 to €9,417
- Financial charges +€959
up €959 (+180.1%), from €533 to €1,492
of which Non-recurring financial charges: +€905
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,301,494 | €2,263,608 | -€1.0m | -31.4% |
| Fixed assets | 21/28 | €3,224,622 | €2,121,501 | -€1.1m | -34.2% |
| Financial fixed assets | 28 | €3,224,622 | €2,121,501 | -€1.1m | -34.2% |
| Current assets | 29/58 | €76,872 | €142,107 | +€65,235 | +84.9% |
| Cash at bank and in hand | 54/58 | €76,872 | €142,107 | +€65,235 | +84.9% |
| Total equity and liabilities | 10/49 | €3,301,494 | €2,263,608 | -€1.0m | -31.4% |
| Equity | 10/15 | €879,374 | €1,911,140 | +€1.0m | +117.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,892,540 | +€1.9m | +101649.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €1,890,680 | +€1.9m | |
| Profit (loss) carried forward | 14 | €858,914 | €0 | -€858,914 | -100.0% |
| Amounts payable | 17/49 | €2,422,120 | €352,468 | -€2.1m | -85.4% |
| Amounts payable after more than one year | 17 | €2,386,467 | €301,467 | -€2.1m | -87.4% |
| Other amounts payable | 178/9 | €2,386,467 | €301,467 | -€2.1m | -87.4% |
| Amounts payable within one year | 42/48 | €35,609 | €49,794 | +€14,186 | +39.8% |
| Trade debts | 44 | - | €7,771 | +€7,771 | |
| Suppliers | 440/4 | - | €7,771 | +€7,771 | |
| Taxes, remuneration and social security | 45 | €35,609 | €42,023 | +€6,415 | +18.0% |
| Taxes | 450/3 | €35,609 | €42,023 | +€6,415 | +18.0% |
| Accrued charges and deferred income | 492/3 | €45 | €1,207 | +€1,163 | +2599.5% |
| Other operating charges | 640/8 | €11,659 | €9,417 | -€2,242 | -19.2% |
| Gross operating margin | 9900 | -€8,194 | -€11,030 | -€2,836 | -34.6% |
| Operating profit (loss) | 9901 | -€19,853 | -€20,447 | -€594 | -3.0% |
| Financial income | 75/76B | €71,326 | €356,618 | +€285,292 | +400.0% |
| Recurring financial income | 75 | €71,326 | €52,304 | -€19,023 | -26.7% |
| Non-recurring financial income | 76B | - | €304,314 | +€304,314 | |
| Financial charges | 65/66B | €533 | €1,492 | +€959 | +180.1% |
| Recurring financial charges | 65 | €533 | €587 | +€54 | +10.2% |
| Non-recurring financial charges | 66B | - | €905 | +€905 | |
| Profit (loss) for the period before taxes | 9903 | €50,941 | €334,679 | +€283,738 | +557.0% |
| Income taxes | 67/77 | €13,595 | €84,400 | +€70,806 | +520.8% |
| Profit (loss) for the period | 9904 | €37,346 | €250,279 | +€212,933 | +570.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,346 | €250,279 | +€212,933 | +570.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.