Rockstone: 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.
Rockstone
Largest movements
- Current investments +€240,000
up €240,000 (+96.0%), from €250,000 to €490,000
- Cash -€196,286
down €196,286 (-88.7%), from €221,243 to €24,956
mainly Contributions, distributions and other (-€324,000) and Current investments (-€240,000)
- Reserves +€84,959
up €84,959 (+19.9%), from €425,960 to €510,919
of which Distributable reserves: +€84,959
- Other debts -€65,564
down €65,564 (-86.5%), from €75,754 to €10,190
- Tax, wage and social debts +€22,668
up €22,668 (+82.1%), from €27,609 to €50,277
- Gross operating margin +€106,659
up €106,659 (+24.5%), from €435,198 to €541,858
- Taxes +€27,857
up €27,857 (+26.2%), from €106,426 to €134,283
- Financial income +€6,055
up €6,055 (+293.5%), from €2,063 to €8,117
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 | €561,865 | €608,044 | +€46,178 | +8.2% |
| Fixed assets | 21/28 | €73,110 | €78,638 | +€5,528 | +7.6% |
| Tangible fixed assets | 22/27 | €13,110 | €18,638 | +€5,528 | +42.2% |
| Furniture and vehicles | 24 | €12,760 | €18,638 | +€5,877 | +46.1% |
| Other tangible fixed assets | 26 | €350 | - | -€350 | |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €488,755 | €529,406 | +€40,651 | +8.3% |
| Amounts receivable within one year | 40/41 | €16,025 | €13,469 | -€2,556 | -15.9% |
| Trade receivables | 40 | €13,698 | €13,469 | -€229 | -1.7% |
| Other amounts receivable | 41 | €2,326 | - | -€2,326 | |
| Current investments | 50/53 | €250,000 | €490,000 | +€240,000 | +96.0% |
| Cash at bank and in hand | 54/58 | €221,243 | €24,956 | -€196,286 | -88.7% |
| Deferred charges and accrued income | 490/1 | €1,488 | €981 | -€507 | -34.1% |
| Total equity and liabilities | 10/49 | €561,865 | €608,044 | +€46,178 | +8.2% |
| Equity | 10/15 | €444,510 | €529,469 | +€84,959 | +19.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €425,960 | €510,919 | +€84,959 | +19.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €424,105 | €509,064 | +€84,959 | +20.0% |
| Amounts payable | 17/49 | €117,356 | €78,575 | -€38,781 | -33.0% |
| Amounts payable within one year | 42/48 | €117,356 | €78,575 | -€38,781 | -33.0% |
| Trade debts | 44 | €13,993 | €18,109 | +€4,115 | +29.4% |
| Suppliers | 440/4 | €13,993 | €18,109 | +€4,115 | +29.4% |
| Taxes, remuneration and social security | 45 | €27,609 | €50,277 | +€22,668 | +82.1% |
| Taxes | 450/3 | €27,609 | €50,277 | +€22,668 | +82.1% |
| Other amounts payable | 47/48 | €75,754 | €10,190 | -€65,564 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,834 | €5,565 | +€1,731 | +45.2% |
| Other operating charges | 640/8 | €1,533 | €873 | -€660 | -43.1% |
| Gross operating margin | 9900 | €435,198 | €541,858 | +€106,659 | +24.5% |
| Operating profit (loss) | 9901 | €429,831 | €535,420 | +€105,588 | +24.6% |
| Financial income | 75/76B | €2,063 | €8,117 | +€6,055 | +293.5% |
| Recurring financial income | 75 | €2,063 | €8,117 | +€6,055 | +293.5% |
| Financial charges | 65/66B | €3,292 | €295 | -€2,997 | -91.0% |
| Recurring financial charges | 65 | €3,292 | €295 | -€2,997 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €428,602 | €543,242 | +€114,640 | +26.7% |
| Income taxes | 67/77 | €106,426 | €134,283 | +€27,857 | +26.2% |
| Profit (loss) for the period | 9904 | €322,176 | €408,959 | +€86,783 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €322,176 | €408,959 | +€86,783 | +26.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.