ROCKY: 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.
ROCKY
Largest movements
- Cash -€84,055
down €84,055 (-59.6%), from €140,983 to €56,928
mainly Net result for the year (-€33,543) and Debts after one year (-€30,381)
- Intangible fixed assets -€16,000
down €16,000 (-15.7%), from €102,093 to €86,093
- Receivables within one year -€12,574
down €12,574 (-32.9%), from €38,192 to €25,617
of which Other amounts receivable: -€12,582
- Profit (loss) carried forward -€33,543
down €33,543 (-26.0%), from €128,998 to €95,455
- Debts after one year -€30,381
down €30,381 (-34.1%), from €89,163 to €58,782
- Tax, wage and social debts -€27,324
down €27,324 (-45.9%), from €59,501 to €32,177
of which Remuneration and social security: -€21,603
- Trade debts -€15,859
down €15,859 (-54.0%), from €29,388 to €13,529
- Other debts -€6,356
down €6,356 (-100.0%), from €6,356 to €0
- Staff costs -€68,503
down €68,503 (-25.8%), from €265,213 to €196,710
- Gross operating margin -€59,234
down €59,234 (-21.3%), from €278,329 to €219,095
- Financial charges +€10,130
up €10,130 (+95.5%), from €10,605 to €20,735
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 | €346,456 | €233,324 | -€113,132 | -32.7% |
| Fixed assets | 21/28 | €154,797 | €137,104 | -€17,693 | -11.4% |
| Intangible fixed assets | 21 | €102,093 | €86,093 | -€16,000 | -15.7% |
| Tangible fixed assets | 22/27 | €52,704 | €51,011 | -€1,693 | -3.2% |
| Furniture and vehicles | 24 | €13,458 | €3,141 | -€10,316 | -76.7% |
| Other tangible fixed assets | 26 | €39,246 | €47,870 | +€8,623 | +22.0% |
| Current assets | 29/58 | €191,658 | €96,219 | -€95,439 | -49.8% |
| Stocks and contracts in progress | 3 | €2,750 | €4,200 | +€1,450 | +52.7% |
| Stocks | 30/36 | €2,750 | €4,200 | +€1,450 | +52.7% |
| Amounts receivable within one year | 40/41 | €38,192 | €25,617 | -€12,574 | -32.9% |
| Trade receivables | 40 | €10 | €17 | +€7 | +74.0% |
| Other amounts receivable | 41 | €38,182 | €25,600 | -€12,582 | -33.0% |
| Cash at bank and in hand | 54/58 | €140,983 | €56,928 | -€84,055 | -59.6% |
| Deferred charges and accrued income | 490/1 | €9,734 | €9,474 | -€260 | -2.7% |
| Total equity and liabilities | 10/49 | €346,456 | €233,324 | -€113,132 | -32.7% |
| Equity | 10/15 | €131,998 | €98,455 | -€33,543 | -25.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,998 | €95,455 | -€33,543 | -26.0% |
| Amounts payable | 17/49 | €214,457 | €134,868 | -€79,589 | -37.1% |
| Amounts payable after more than one year | 17 | €89,163 | €58,782 | -€30,381 | -34.1% |
| Financial debts | 170/4 | €89,163 | €58,782 | -€30,381 | -34.1% |
| Amounts payable within one year | 42/48 | €125,228 | €76,086 | -€49,141 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €29,983 | €30,381 | +€398 | +1.3% |
| Trade debts | 44 | €29,388 | €13,529 | -€15,859 | -54.0% |
| Suppliers | 440/4 | €29,388 | €13,529 | -€15,859 | -54.0% |
| Taxes, remuneration and social security | 45 | €59,501 | €32,177 | -€27,324 | -45.9% |
| Taxes | 450/3 | €21,008 | €15,286 | -€5,721 | -27.2% |
| Remuneration and social security | 454/9 | €38,493 | €16,890 | -€21,603 | -56.1% |
| Other amounts payable | 47/48 | €6,356 | €0 | -€6,356 | -100.0% |
| Accrued charges and deferred income | 492/3 | €67 | €0 | -€67 | -100.0% |
| Remuneration, social security and pensions | 62 | €265,213 | €196,710 | -€68,503 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,784 | €33,799 | -€1,985 | -5.5% |
| Other operating charges | 640/8 | €1,994 | €1,556 | -€438 | -21.9% |
| Gross operating margin | 9900 | €278,329 | €219,095 | -€59,234 | -21.3% |
| Operating profit (loss) | 9901 | -€24,662 | -€12,970 | +€11,692 | +47.4% |
| Financial income | 75/76B | €3 | €331 | +€328 | +10697.7% |
| Recurring financial income | 75 | €3 | €331 | +€328 | +10697.7% |
| Financial charges | 65/66B | €10,605 | €20,735 | +€10,130 | +95.5% |
| Recurring financial charges | 65 | €10,605 | €20,735 | +€10,130 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | -€35,264 | -€33,373 | +€1,891 | +5.4% |
| Income taxes | 67/77 | €308 | €170 | -€139 | -45.0% |
| Profit (loss) for the period | 9904 | -€35,572 | -€33,543 | +€2,029 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,572 | -€33,543 | +€2,029 | +5.7% |
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.