ROCKAMUSIC: 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.
ROCKAMUSIC
Largest movements
- Cash -€224,571
down €224,571 (-68.7%), from €326,955 to €102,384
mainly Net result for the year (-€114,284) and Other debts (-€95,643)
- Tangible fixed assets +€27,138
up €27,138 (+6.6%), from €408,657 to €435,795
of which Plant, machinery and equipment: +€29,511
- Stocks and contracts +€26,264
up €26,264 (+24.8%), from €105,829 to €132,092
- Receivables within one year +€23,019
up €23,019 (+52.1%), from €44,169 to €67,188
of which Trade receivables: +€23,029
- Reserves -€114,284
down €114,284 (-63.2%), from €180,702 to €66,418
of which Tax-exempt reserves: -€126,597
- Other debts -€95,643
down €95,643 (-83.7%), from €114,216 to €18,574
- Debts after one year +€44,020
up €44,020 (+36.3%), from €121,337 to €165,357
- Provisions -€31,649
no longer reported in 2025 (was €31,649)
- Current portion of long-term debt +€29,353
up €29,353 (+86.9%), from €33,782 to €63,136
- Gross operating margin -€195,902
down €195,902 (-72.3%), from €270,800 to €74,899
- Taxes -€15,324
down €15,324 (-76.5%), from €20,031 to €4,707
- Staff costs -€5,681
down €5,681 (-3.6%), from €158,428 to €152,747
- Write-downs -€5,554
down €5,554 (-97.4%), from -€5,702 to -€11,256
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 | €895,487 | €744,549 | -€150,938 | -16.9% |
| Fixed assets | 21/28 | €416,456 | €442,026 | +€25,570 | +6.1% |
| Tangible fixed assets | 22/27 | €408,657 | €435,795 | +€27,138 | +6.6% |
| Land and buildings | 22 | €375,311 | €359,885 | -€15,426 | -4.1% |
| Plant, machinery and equipment | 23 | €20,465 | €49,976 | +€29,511 | +144% |
| Furniture and vehicles | 24 | €12,881 | €25,933 | +€13,053 | +101% |
| Financial fixed assets | 28 | €7,799 | €6,231 | -€1,568 | -20.1% |
| Current assets | 29/58 | €479,031 | €302,523 | -€176,507 | -36.8% |
| Stocks and contracts in progress | 3 | €105,829 | €132,092 | +€26,264 | +24.8% |
| Stocks | 30/36 | €105,829 | €132,092 | +€26,264 | +24.8% |
| Amounts receivable within one year | 40/41 | €44,169 | €67,188 | +€23,019 | +52.1% |
| Trade receivables | 40 | €43,302 | €66,331 | +€23,029 | +53.2% |
| Other amounts receivable | 41 | €867 | €857 | -€10 | -1.1% |
| Cash at bank and in hand | 54/58 | €326,955 | €102,384 | -€224,571 | -68.7% |
| Deferred charges and accrued income | 490/1 | €2,078 | €859 | -€1,219 | -58.7% |
| Total equity and liabilities | 10/49 | €895,487 | €744,549 | -€150,938 | -16.9% |
| Equity | 10/15 | €450,702 | €336,418 | -€114,284 | -25.4% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Reserves | 13 | €180,702 | €66,418 | -€114,284 | -63.2% |
| Tax-exempt reserves | 132 | €126,597 | - | -€126,597 | |
| Distributable reserves | 133 | €54,105 | €66,418 | +€12,313 | +22.8% |
| Profit (loss) carried forward | 14 | €135,000 | €135,000 | = | 0.0% |
| Provisions and deferred taxes | 16 | €31,649 | - | -€31,649 | |
| Deferred taxes | 168 | €31,649 | - | -€31,649 | |
| Amounts payable | 17/49 | €413,135 | €408,131 | -€5,004 | -1.2% |
| Amounts payable after more than one year | 17 | €121,337 | €165,357 | +€44,020 | +36.3% |
| Financial debts | 170/4 | €121,337 | €165,357 | +€44,020 | +36.3% |
| Amounts payable within one year | 42/48 | €291,798 | €242,774 | -€49,024 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €33,782 | €63,136 | +€29,353 | +86.9% |
| Trade debts | 44 | €79,543 | €69,686 | -€9,856 | -12.4% |
| Suppliers | 440/4 | €79,543 | €69,686 | -€9,856 | -12.4% |
| Taxes, remuneration and social security | 45 | €64,257 | €91,379 | +€27,122 | +42.2% |
| Taxes | 450/3 | €33,848 | €47,887 | +€14,039 | +41.5% |
| Remuneration and social security | 454/9 | €30,409 | €43,491 | +€13,082 | +43.0% |
| Other amounts payable | 47/48 | €114,216 | €18,574 | -€95,643 | -83.7% |
| Remuneration, social security and pensions | 62 | €158,428 | €152,747 | -€5,681 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,104 | €29,864 | +€1,761 | +6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,702 | -€11,256 | -€5,554 | -97.4% |
| Other operating charges | 640/8 | €10,659 | €13,349 | +€2,690 | +25.2% |
| Non-recurring operating charges | 66A | - | €27,357 | +€27,357 | |
| Gross operating margin | 9900 | €270,800 | €74,899 | -€195,902 | -72.3% |
| Operating profit (loss) | 9901 | €79,312 | -€137,162 | -€216,474 | |
| Financial income | 75/76B | €12,427 | €10,229 | -€2,198 | -17.7% |
| Recurring financial income | 75 | €12,427 | €10,229 | -€2,198 | -17.7% |
| Financial charges | 65/66B | €12,692 | €14,293 | +€1,601 | +12.6% |
| Recurring financial charges | 65 | €12,692 | €14,293 | +€1,601 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €79,047 | -€141,227 | -€220,274 | |
| Transfer from deferred taxes | 780 | - | €31,649 | +€31,649 | |
| Income taxes | 67/77 | €20,031 | €4,707 | -€15,324 | -76.5% |
| Profit (loss) for the period | 9904 | €59,016 | -€114,284 | -€173,300 | |
| Transfer from tax-exempt reserves | 789 | - | €126,597 | +€126,597 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,016 | €12,313 | -€46,703 | -79.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.