ROCKSTONE FILMS: what changed
What changed
ROCKSTONE FILMS
NACE 59.111, Production of cinema films
filed annual accounts (NBB)
Net result for the year
€44,053
2024 · €104,711-€60,658
Equity
€539,413
2024 · €665,572-€126,159
Cash
€96
2024 · €20,453-€20,356
Balance sheet total
€2.2m
2024 · €1.9m+€301,827
Largest movements
Assets
- Intangible fixed assets +€316,632
up €316,632 (+18.7%), from €1.7m to €2.0m
Equity and liabilities
- Short-term financial debts +€394,077
up €394,077 (+51.0%), from €772,975 to €1.2m
- Investment grants -€170,212
down €170,212 (-20.3%), from €840,000 to €669,788
- Advances received +€85,000
up €85,000 (+34.0%), from €250,000 to €335,000
- Profit (loss) carried forward +€44,053
up €44,053 (+25.3%), from -€174,429 to -€130,376
- Other debts -€40,000
down €40,000 (-41.4%), from €96,558 to €56,558
Income statement
- Depreciation -€352,826
no longer reported in 2025 (was €352,826)
- Gross operating margin -€275,101
down €275,101 (-85.1%), from €323,400 to €48,299
- Financial income -€144,214
down €144,214 (-100.0%), from €144,217 to €3
- Other operating charges -€7,782
down €7,782 (-99.2%), from €7,847 to €66
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€104,711
Gross operating margin
-€275,101
Depreciation
+€352,826
Other operating charges
+€7,782
Other operating items
-€4,000
Financial income
-€144,214
Financial charges
+€41
Taxes
+€2,008
Result 2025
€44,053
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€72,411
Investment
-€316,632
Financing
+€223,865
Cash 2024
€20,453
From operations (derived)
+€72,411
Net result for the year
+€44,053
Receivables within one year
-€5,551
Trade debts
-€7,845
Tax, wage and social debts
-€3,246
Advances received
+€85,000
Other debts
-€40,000
Investment (derived)
-€316,632
Investment in fixed assets (net)
-€316,632
Financing
+€223,865
Short-term financial debts
+€394,077
Contributions, distributions and other
-€170,212
Cash 2025
€96
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,890,516 | €2,192,342 | +€301,827 | +16.0% |
| Fixed assets | 21/28 | €1,740,510 | €2,057,142 | +€316,632 | +18.2% |
| Intangible fixed assets | 21 | €1,696,410 | €2,013,042 | +€316,632 | +18.7% |
| Financial fixed assets | 28 | €44,100 | €44,100 | = | 0.0% |
| Current assets | 29/58 | €150,006 | €135,200 | -€14,806 | -9.9% |
| Amounts receivable within one year | 40/41 | €129,553 | €135,104 | +€5,551 | +4.3% |
| Trade receivables | 40 | €129,553 | €129,563 | +€10 | 0.0% |
| Other amounts receivable | 41 | - | €5,541 | +€5,541 | |
| Cash at bank and in hand | 54/58 | €20,453 | €96 | -€20,356 | -99.5% |
| Total equity and liabilities | 10/49 | €1,890,516 | €2,192,342 | +€301,827 | +16.0% |
| Equity | 10/15 | €665,572 | €539,413 | -€126,159 | -19.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,429 | -€130,376 | +€44,053 | +25.3% |
| Investment grants | 15 | €840,000 | €669,788 | -€170,212 | -20.3% |
| Amounts payable | 17/49 | €1,224,944 | €1,652,929 | +€427,985 | +34.9% |
| Amounts payable within one year | 42/48 | €1,224,944 | €1,652,929 | +€427,985 | +34.9% |
| Financial debts | 43 | €772,975 | €1,167,052 | +€394,077 | +51.0% |
| Credit institutions | 430/8 | €772,975 | €1,167,052 | +€394,077 | +51.0% |
| Trade debts | 44 | €102,164 | €94,319 | -€7,845 | -7.7% |
| Suppliers | 440/4 | €102,164 | €94,319 | -€7,845 | -7.7% |
| Advances received on contracts in progress | 46 | €250,000 | €335,000 | +€85,000 | +34.0% |
| Taxes, remuneration and social security | 45 | €3,246 | - | -€3,246 | |
| Taxes | 450/3 | €3,246 | - | -€3,246 | |
| Other amounts payable | 47/48 | €96,558 | €56,558 | -€40,000 | -41.4% |
| Non-recurring operating income | 76A | €267,879 | - | -€267,879 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352,826 | - | -€352,826 | |
| Other operating charges | 640/8 | €7,847 | €66 | -€7,782 | -99.2% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €323,400 | €48,299 | -€275,101 | -85.1% |
| Operating profit (loss) | 9901 | -€37,273 | €44,233 | +€81,506 | |
| Financial income | 75/76B | €144,217 | €3 | -€144,214 | -100.0% |
| Recurring financial income | 75 | €144,217 | €3 | -€144,214 | -100.0% |
| Financial charges | 65/66B | €224 | €183 | -€41 | -18.3% |
| Recurring financial charges | 65 | €224 | €183 | -€41 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €106,719 | €44,053 | -€62,666 | -58.7% |
| Income taxes | 67/77 | €2,008 | - | -€2,008 | |
| Profit (loss) for the period | 9904 | €104,711 | €44,053 | -€60,658 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €104,711 | €44,053 | -€60,658 | -57.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.