ROCKBUILD: 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.
ROCKBUILD
Largest movements
- Cash -€23,968
down €23,968 (-12.7%), from €189,088 to €165,120
mainly Trade debts (-€105,743) and Other debts (-€665)
- Deferred charges and accrued income -€11,534
down €11,534 (-23.0%), from €50,187 to €38,652
- Tangible fixed assets -€10,520
down €10,520 (-38.9%), from €27,050 to €16,529
- Trade debts -€105,743
down €105,743 (-89.0%), from €118,761 to €13,018
- Profit (loss) carried forward +€57,338
up €57,338 (+17.8%), from €322,823 to €380,161
- Gross operating margin -€474,183
down €474,183 (-85.6%), from €554,208 to €80,025
- Staff costs -€111,984
no longer reported in 2025 (was €111,984)
- Taxes -€98,913
down €98,913 (-91.6%), from €107,930 to €9,017
- Financial charges +€5,674
up €5,674 (+1,514%), from €375 to €6,049
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 | €574,836 | €528,298 | -€46,538 | -8.1% |
| Fixed assets | 21/28 | €27,700 | €17,179 | -€10,520 | -38.0% |
| Tangible fixed assets | 22/27 | €27,050 | €16,529 | -€10,520 | -38.9% |
| Furniture and vehicles | 24 | €27,050 | €16,529 | -€10,520 | -38.9% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €547,136 | €511,119 | -€36,017 | -6.6% |
| Amounts receivable within one year | 40/41 | €307,861 | €307,346 | -€515 | -0.2% |
| Trade receivables | 40 | €306,329 | €304,573 | -€1,757 | -0.6% |
| Other amounts receivable | 41 | €1,532 | €2,774 | +€1,242 | +81.0% |
| Cash at bank and in hand | 54/58 | €189,088 | €165,120 | -€23,968 | -12.7% |
| Deferred charges and accrued income | 490/1 | €50,187 | €38,652 | -€11,534 | -23.0% |
| Total equity and liabilities | 10/49 | €574,836 | €528,298 | -€46,538 | -8.1% |
| Equity | 10/15 | €337,823 | €395,161 | +€57,338 | +17.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,823 | €380,161 | +€57,338 | +17.8% |
| Amounts payable | 17/49 | €237,013 | €133,137 | -€103,876 | -43.8% |
| Amounts payable within one year | 42/48 | €237,013 | €133,137 | -€103,876 | -43.8% |
| Trade debts | 44 | €118,761 | €13,018 | -€105,743 | -89.0% |
| Suppliers | 440/4 | €118,761 | €13,018 | -€105,743 | -89.0% |
| Taxes, remuneration and social security | 45 | €116,973 | €119,505 | +€2,532 | +2.2% |
| Taxes | 450/3 | €109,086 | €117,005 | +€7,919 | +7.3% |
| Remuneration and social security | 454/9 | €7,887 | €2,500 | -€5,387 | -68.3% |
| Other amounts payable | 47/48 | €1,279 | €614 | -€665 | -52.0% |
| Remuneration, social security and pensions | 62 | €111,984 | - | -€111,984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,674 | €5,411 | -€1,263 | -18.9% |
| Other operating charges | 640/8 | €4,424 | €2,210 | -€2,214 | -50.0% |
| Gross operating margin | 9900 | €554,208 | €80,025 | -€474,183 | -85.6% |
| Operating profit (loss) | 9901 | €431,127 | €72,404 | -€358,723 | -83.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €375 | €6,049 | +€5,674 | +1,514% |
| Recurring financial charges | 65 | €375 | €6,049 | +€5,674 | +1,514% |
| Profit (loss) for the period before taxes | 9903 | €430,752 | €66,355 | -€364,397 | -84.6% |
| Income taxes | 67/77 | €107,930 | €9,017 | -€98,913 | -91.6% |
| Profit (loss) for the period | 9904 | €322,823 | €57,338 | -€265,484 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €322,823 | €57,338 | -€265,484 | -82.2% |
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 20 October 2026 via checked.be.