ROCKBROUWERS: 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.
ROCKBROUWERS
Largest movements
- Cash +€2,670
up €2,670 (+83.4%), from €3,201 to €5,871
mainly Other debts (+€6,864) and Depreciation (+€3,054)
- Stocks and contracts +€1,324
up €1,324 (+50.2%), from €2,636 to €3,960
- Tangible fixed assets -€885
down €885 (-7.4%), from €11,939 to €11,054
of which Land and buildings: -€11,939
- Receivables within one year -€431
down €431 (-42.5%), from €1,012 to €582
of which Other amounts receivable: -€1,010
- Other debts +€6,864
up €6,864 (+25.7%), from €26,738 to €33,602
- Profit (loss) carried forward -€4,870
down €4,870 (-31.9%), from -€15,244 to -€20,114
- Trade debts +€450
up €450 (+4,095%), from €11 to €461
- Tax, wage and social debts +€233
new in 2025: €233
- Depreciation +€475
up €475 (+18.4%), from €2,579 to €3,054
- Gross operating margin +€281
up €281 (+19.1%), from -€1,470 to -€1,189
- Other operating charges +€16
up €16 (+2.9%), from €569 to €585
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 | €18,788 | €21,466 | +€2,678 | +14.3% |
| Fixed assets | 21/28 | €11,939 | €11,054 | -€885 | -7.4% |
| Tangible fixed assets | 22/27 | €11,939 | €11,054 | -€885 | -7.4% |
| Land and buildings | 22 | €11,939 | - | -€11,939 | |
| Plant, machinery and equipment | 23 | - | €11,054 | +€11,054 | |
| Current assets | 29/58 | €6,849 | €10,412 | +€3,563 | +52.0% |
| Stocks and contracts in progress | 3 | €2,636 | €3,960 | +€1,324 | +50.2% |
| Stocks | 30/36 | €2,636 | €3,960 | +€1,324 | +50.2% |
| Amounts receivable within one year | 40/41 | €1,012 | €582 | -€431 | -42.5% |
| Trade receivables | 40 | - | €580 | +€580 | |
| Other amounts receivable | 41 | €1,012 | €2 | -€1,010 | -99.8% |
| Cash at bank and in hand | 54/58 | €3,201 | €5,871 | +€2,670 | +83.4% |
| Total equity and liabilities | 10/49 | €18,788 | €21,466 | +€2,678 | +14.3% |
| Equity | 10/15 | -€7,961 | -€12,831 | -€4,870 | -61.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,083 | €1,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,083 | €1,083 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,083 | €1,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,244 | -€20,114 | -€4,870 | -31.9% |
| Amounts payable | 17/49 | €26,749 | €34,297 | +€7,548 | +28.2% |
| Amounts payable within one year | 42/48 | €26,749 | €34,297 | +€7,548 | +28.2% |
| Trade debts | 44 | €11 | €461 | +€450 | +4,095% |
| Suppliers | 440/4 | €11 | €461 | +€450 | +4,095% |
| Taxes, remuneration and social security | 45 | - | €233 | +€233 | |
| Taxes | 450/3 | - | €233 | +€233 | |
| Other amounts payable | 47/48 | €26,738 | €33,602 | +€6,864 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,579 | €3,054 | +€475 | +18.4% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€1,470 | -€1,189 | +€281 | +19.1% |
| Operating profit (loss) | 9901 | -€4,618 | -€4,828 | -€210 | -4.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.2% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,658 | -€4,870 | -€212 | -4.6% |
| Profit (loss) for the period | 9904 | -€4,658 | -€4,870 | -€212 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,658 | -€4,870 | -€212 | -4.6% |
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 25 October 2026 via checked.be.