ROCKFM: 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.
ROCKFM
Largest movements
- Cash +€20,204
up €20,204 (+16.5%), from €122,525 to €142,729
mainly Net result for the year (+€18,493) and Depreciation (+€10,491)
- Tangible fixed assets -€10,491
down €10,491 (-24.1%), from €43,587 to €33,096
of which Furniture and vehicles: -€9,379
- Deferred charges and accrued income -€2,387
down €2,387 (-42.5%), from €5,611 to €3,225
- Reserves +€18,493
up €18,493 (+16.7%), from €110,736 to €129,229
- Debts after one year -€9,247
down €9,247 (-28.6%), from €32,364 to €23,117
- Depreciation +€4,959
up €4,959 (+89.6%), from €5,532 to €10,491
- Gross operating margin -€4,727
down €4,727 (-11.0%), from €42,834 to €38,107
- Taxes -€2,037
down €2,037 (-21.2%), from €9,606 to €7,569
- Financial charges +€437
up €437 (+75.4%), from €579 to €1,017
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.
Cash bridge derived
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 | €189,461 | €197,001 | +€7,540 | +4.0% |
| Fixed assets | 21/28 | €43,587 | €33,096 | -€10,491 | -24.1% |
| Tangible fixed assets | 22/27 | €43,587 | €33,096 | -€10,491 | -24.1% |
| Furniture and vehicles | 24 | €42,475 | €33,096 | -€9,379 | -22.1% |
| Other tangible fixed assets | 26 | €1,112 | €0 | -€1,112 | -100.0% |
| Current assets | 29/58 | €145,873 | €163,905 | +€18,031 | +12.4% |
| Amounts receivable within one year | 40/41 | €17,737 | €17,951 | +€214 | +1.2% |
| Trade receivables | 40 | €17,737 | €17,079 | -€658 | -3.7% |
| Other amounts receivable | 41 | - | €872 | +€872 | |
| Cash at bank and in hand | 54/58 | €122,525 | €142,729 | +€20,204 | +16.5% |
| Deferred charges and accrued income | 490/1 | €5,611 | €3,225 | -€2,387 | -42.5% |
| Total equity and liabilities | 10/49 | €189,461 | €197,001 | +€7,540 | +4.0% |
| Equity | 10/15 | €129,736 | €148,229 | +€18,493 | +14.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €110,736 | €129,229 | +€18,493 | +16.7% |
| Distributable reserves | 133 | €110,736 | €129,229 | +€18,493 | +16.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €59,725 | €48,772 | -€10,953 | -18.3% |
| Amounts payable after more than one year | 17 | €32,364 | €23,117 | -€9,247 | -28.6% |
| Financial debts | 170/4 | €32,364 | €23,117 | -€9,247 | -28.6% |
| Amounts payable within one year | 42/48 | €27,361 | €25,655 | -€1,706 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €9,247 | €10,017 | +€771 | +8.3% |
| Trade debts | 44 | €1,892 | €951 | -€941 | -49.7% |
| Suppliers | 440/4 | €1,892 | €951 | -€941 | -49.7% |
| Taxes, remuneration and social security | 45 | €7,885 | €6,224 | -€1,661 | -21.1% |
| Taxes | 450/3 | €7,885 | €6,224 | -€1,661 | -21.1% |
| Other amounts payable | 47/48 | €8,337 | €8,463 | +€126 | +1.5% |
| Non-recurring operating income | 76A | €8,061 | €0 | -€8,061 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,532 | €10,491 | +€4,959 | +89.6% |
| Other operating charges | 640/8 | €972 | €818 | -€154 | -15.9% |
| Gross operating margin | 9900 | €42,834 | €38,107 | -€4,727 | -11.0% |
| Operating profit (loss) | 9901 | €36,330 | €26,798 | -€9,532 | -26.2% |
| Financial income | 75/76B | €297 | €281 | -€16 | -5.5% |
| Recurring financial income | 75 | €297 | €281 | -€16 | -5.5% |
| Financial charges | 65/66B | €579 | €1,017 | +€437 | +75.4% |
| Recurring financial charges | 65 | €579 | €1,017 | +€437 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €36,047 | €26,062 | -€9,985 | -27.7% |
| Income taxes | 67/77 | €9,606 | €7,569 | -€2,037 | -21.2% |
| Profit (loss) for the period | 9904 | €26,441 | €18,493 | -€7,948 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,441 | €18,493 | -€7,948 | -30.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.