Rockestate: 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.
Rockestate
Largest movements
- Intangible fixed assets +€543,328
up €543,328 (+47.7%), from €1.1m to €1.7m
- Receivables within one year -€52,312
down €52,312 (-16.0%), from €327,141 to €274,829
of which Trade receivables: -€55,080
- Reserves +€361,606
up €361,606 (+28.6%), from €1.3m to €1.6m
of which Distributable reserves: +€361,606
- Tax, wage and social debts +€109,948
up €109,948 (+76.2%), from €144,357 to €254,305
of which Taxes: +€114,218
- Trade debts -€44,172
no longer reported in 2025 (was €44,172)
- Accrued charges and deferred income +€38,679
up €38,679 (+13.9%), from €278,798 to €317,477
- Gross operating margin +€606,842
up €606,842 (+30.9%), from €2.0m to €2.6m
- Staff costs +€295,536
up €295,536 (+25.0%), from €1.2m to €1.5m
- Depreciation +€205,376
up €205,376 (+48.1%), from €427,226 to €632,602
- Taxes +€60,342
up €60,342, from -€7,911 to €52,431
- Other operating charges -€25,926
down €25,926 (-40.1%), from €64,675 to €38,749
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 | €1,850,019 | €2,316,080 | +€466,061 | +25.2% |
| Fixed assets | 21/28 | €1,160,092 | €1,698,615 | +€538,523 | +46.4% |
| Intangible fixed assets | 21 | €1,138,873 | €1,682,201 | +€543,328 | +47.7% |
| Tangible fixed assets | 22/27 | €21,219 | €16,414 | -€4,805 | -22.6% |
| Furniture and vehicles | 24 | €21,219 | €16,414 | -€4,805 | -22.6% |
| Current assets | 29/58 | €689,927 | €617,465 | -€72,462 | -10.5% |
| Amounts receivable within one year | 40/41 | €327,141 | €274,829 | -€52,312 | -16.0% |
| Trade receivables | 40 | €318,169 | €263,089 | -€55,080 | -17.3% |
| Other amounts receivable | 41 | €8,972 | €11,740 | +€2,768 | +30.9% |
| Cash at bank and in hand | 54/58 | €360,655 | €342,636 | -€18,019 | -5.0% |
| Deferred charges and accrued income | 490/1 | €2,131 | - | -€2,131 | |
| Total equity and liabilities | 10/49 | €1,850,019 | €2,316,080 | +€466,061 | +25.2% |
| Equity | 10/15 | €1,382,692 | €1,744,298 | +€361,606 | +26.2% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €1,264,092 | €1,625,698 | +€361,606 | +28.6% |
| 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 | €1,262,232 | €1,623,838 | +€361,606 | +28.6% |
| Amounts payable | 17/49 | €467,327 | €571,782 | +€104,455 | +22.4% |
| Amounts payable within one year | 42/48 | €188,529 | €254,305 | +€65,776 | +34.9% |
| Trade debts | 44 | €44,172 | - | -€44,172 | |
| Suppliers | 440/4 | €44,172 | - | -€44,172 | |
| Taxes, remuneration and social security | 45 | €144,357 | €254,305 | +€109,948 | +76.2% |
| Taxes | 450/3 | €3,888 | €118,106 | +€114,218 | +2,938% |
| Remuneration and social security | 454/9 | €140,469 | €136,199 | -€4,270 | -3.0% |
| Accrued charges and deferred income | 492/3 | €278,798 | €317,477 | +€38,679 | +13.9% |
| Remuneration, social security and pensions | 62 | €1,183,971 | €1,479,507 | +€295,536 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427,226 | €632,602 | +€205,376 | +48.1% |
| Other operating charges | 640/8 | €64,675 | €38,749 | -€25,926 | -40.1% |
| Gross operating margin | 9900 | €1,965,824 | €2,572,666 | +€606,842 | +30.9% |
| Operating profit (loss) | 9901 | €289,952 | €421,808 | +€131,856 | +45.5% |
| Financial income | 75/76B | - | €1,807 | +€1,807 | |
| Recurring financial income | 75 | - | €1,807 | +€1,807 | |
| Financial charges | 65/66B | €9,343 | €9,578 | +€235 | +2.5% |
| Recurring financial charges | 65 | €9,343 | €9,578 | +€235 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €280,609 | €414,037 | +€133,428 | +47.5% |
| Income taxes | 67/77 | -€7,911 | €52,431 | +€60,342 | |
| Profit (loss) for the period | 9904 | €288,520 | €361,606 | +€73,086 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €288,520 | €361,606 | +€73,086 | +25.3% |
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 1 November 2026 via checked.be.