ROCKON: 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.
ROCKON
Largest movements
- Receivables within one year -€168,823
down €168,823 (-58.7%), from €287,415 to €118,592
of which Other amounts receivable: -€168,764
- Tangible fixed assets -€32,862
down €32,862 (-95.5%), from €34,402 to €1,540
of which Land and buildings: -€20,793
- Deferred charges and accrued income -€21,292
down €21,292 (-83.4%), from €25,532 to €4,240
- Cash -€17,586
down €17,586 (-99.9%), from €17,605 to €19
mainly Tax, wage and social debts (-€123,279) and Net result for the year (-€108,317)
- Tax, wage and social debts -€123,279
down €123,279 (-59.1%), from €208,657 to €85,378
of which Taxes: -€102,285
- Profit (loss) carried forward -€108,317
new in 2025: -€108,317
- Trade debts -€8,460
down €8,460 (-22.3%), from €37,866 to €29,406
- Gross operating margin -€216,926
down €216,926, from €144,603 to -€72,323
- Other operating charges -€35,520
down €35,520 (-92.9%), from €38,215 to €2,695
- Taxes -€26,428
no longer reported in 2025 (was €26,428)
- Financial income -€10,049
down €10,049 (-47.8%), from €21,040 to €10,991
- Financial charges -€7,564
down €7,564 (-42.6%), from €17,754 to €10,190
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 | €364,954 | €124,391 | -€240,564 | -65.9% |
| Fixed assets | 21/28 | €34,402 | €1,540 | -€32,862 | -95.5% |
| Tangible fixed assets | 22/27 | €34,402 | €1,540 | -€32,862 | -95.5% |
| Land and buildings | 22 | €20,793 | - | -€20,793 | |
| Plant, machinery and equipment | 23 | €2,230 | €1,540 | -€690 | -30.9% |
| Furniture and vehicles | 24 | €928 | - | -€928 | |
| Other tangible fixed assets | 26 | €10,451 | - | -€10,451 | |
| Current assets | 29/58 | €330,552 | €122,851 | -€207,702 | -62.8% |
| Amounts receivable within one year | 40/41 | €287,415 | €118,592 | -€168,823 | -58.7% |
| Trade receivables | 40 | €60 | - | -€60 | |
| Other amounts receivable | 41 | €287,356 | €118,592 | -€168,764 | -58.7% |
| Cash at bank and in hand | 54/58 | €17,605 | €19 | -€17,586 | -99.9% |
| Deferred charges and accrued income | 490/1 | €25,532 | €4,240 | -€21,292 | -83.4% |
| Total equity and liabilities | 10/49 | €364,954 | €124,391 | -€240,564 | -65.9% |
| Equity | 10/15 | €117,923 | €9,606 | -€108,317 | -91.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €105,523 | €105,523 | = | 0.0% |
| Distributable reserves | 133 | €105,523 | €105,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€108,317 | -€108,317 | |
| Amounts payable | 17/49 | €247,031 | €114,784 | -€132,247 | -53.5% |
| Amounts payable within one year | 42/48 | €246,792 | €114,784 | -€132,008 | -53.5% |
| Financial debts | 43 | €269 | - | -€269 | |
| Credit institutions | 430/8 | €269 | - | -€269 | |
| Trade debts | 44 | €37,866 | €29,406 | -€8,460 | -22.3% |
| Suppliers | 440/4 | €37,866 | €29,406 | -€8,460 | -22.3% |
| Taxes, remuneration and social security | 45 | €208,657 | €85,378 | -€123,279 | -59.1% |
| Taxes | 450/3 | €183,058 | €80,773 | -€102,285 | -55.9% |
| Remuneration and social security | 454/9 | €25,599 | €4,606 | -€20,994 | -82.0% |
| Accrued charges and deferred income | 492/3 | €239 | - | -€239 | |
| Remuneration, social security and pensions | 62 | €3,022 | - | -€3,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,140 | €1,513 | -€5,627 | -78.8% |
| Other operating charges | 640/8 | €38,215 | €2,695 | -€35,520 | -92.9% |
| Non-recurring operating charges | 66A | €2,099 | €32,588 | +€30,489 | +1,453% |
| Gross operating margin | 9900 | €144,603 | -€72,323 | -€216,926 | |
| Operating profit (loss) | 9901 | €94,127 | -€109,118 | -€203,245 | |
| Financial income | 75/76B | €21,040 | €10,991 | -€10,049 | -47.8% |
| Recurring financial income | 75 | €21,040 | €10,991 | -€10,049 | -47.8% |
| Financial charges | 65/66B | €17,754 | €10,190 | -€7,564 | -42.6% |
| Recurring financial charges | 65 | €17,754 | €10,190 | -€7,564 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €97,414 | -€108,317 | -€205,731 | |
| Income taxes | 67/77 | €26,428 | - | -€26,428 | |
| Profit (loss) for the period | 9904 | €70,986 | -€108,317 | -€179,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,986 | -€108,317 | -€179,303 |
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 18 October 2026 via checked.be.