ROCKY MOUNTAINS: what changed
ROCKY MOUNTAINS
Largest movements
- Cash +€4,234
up €4,234 (+51.9%), from €8,151 to €12,385
mainly Depreciation (+€13,994) and Net result for the year (+€5,935)
- Tangible fixed assets +€1,599
up €1,599 (+6.7%), from €24,004 to €25,603
of which Furniture and vehicles: +€5,559
- Receivables within one year -€842
down €842 (-59.8%), from €1,408 to €566
of which Trade receivables: -€564
- Profit (loss) carried forward +€5,076
up €5,076 (+23.0%), from €22,042 to €27,118
- Tax, wage and social debts +€4,357
up €4,357 (+227%), from €1,917 to €6,273
- Advances received -€3,314
no longer reported in 2025 (was €3,314)
- Other debts -€1,059
down €1,059 (-44.8%), from €2,364 to €1,304
- Depreciation +€6,317
up €6,317 (+82.3%), from €7,677 to €13,994
- Gross operating margin -€2,178
down €2,178 (-9.1%), from €24,051 to €21,872
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,724 | €38,615 | +€4,891 | +14.5% |
| Fixed assets | 21/28 | €24,004 | €25,603 | +€1,599 | +6.7% |
| Tangible fixed assets | 22/27 | €24,004 | €25,603 | +€1,599 | +6.7% |
| Plant, machinery and equipment | 23 | €24,004 | €20,043 | -€3,960 | -16.5% |
| Furniture and vehicles | 24 | - | €5,559 | +€5,559 | |
| Current assets | 29/58 | €9,720 | €13,012 | +€3,292 | +33.9% |
| Amounts receivable within one year | 40/41 | €1,408 | €566 | -€842 | -59.8% |
| Trade receivables | 40 | €1,130 | €566 | -€564 | -49.9% |
| Other amounts receivable | 41 | €278 | - | -€278 | |
| Cash at bank and in hand | 54/58 | €8,151 | €12,385 | +€4,234 | +51.9% |
| Deferred charges and accrued income | 490/1 | €161 | €61 | -€100 | -61.8% |
| Total equity and liabilities | 10/49 | €33,724 | €38,615 | +€4,891 | +14.5% |
| Equity | 10/15 | €25,042 | €30,118 | +€5,076 | +20.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,042 | €27,118 | +€5,076 | +23.0% |
| Amounts payable | 17/49 | €8,682 | €8,497 | -€185 | -2.1% |
| Amounts payable within one year | 42/48 | €8,682 | €8,497 | -€185 | -2.1% |
| Trade debts | 44 | €1,088 | €920 | -€168 | -15.5% |
| Suppliers | 440/4 | €1,088 | €920 | -€168 | -15.5% |
| Advances received on contracts in progress | 46 | €3,314 | - | -€3,314 | |
| Taxes, remuneration and social security | 45 | €1,917 | €6,273 | +€4,357 | +227% |
| Taxes | 450/3 | €1,917 | €6,273 | +€4,357 | +227% |
| Other amounts payable | 47/48 | €2,364 | €1,304 | -€1,059 | -44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,677 | €13,994 | +€6,317 | +82.3% |
| Other operating charges | 640/8 | €162 | €162 | = | 0.0% |
| Gross operating margin | 9900 | €24,051 | €21,872 | -€2,178 | -9.1% |
| Operating profit (loss) | 9901 | €16,212 | €7,716 | -€8,495 | -52.4% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €107 | €54 | -€53 | -49.6% |
| Recurring financial charges | 65 | €107 | €54 | -€53 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €16,115 | €7,662 | -€8,453 | -52.5% |
| Income taxes | 67/77 | €1,877 | €1,727 | -€150 | -8.0% |
| Profit (loss) for the period | 9904 | €14,238 | €5,935 | -€8,303 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,238 | €5,935 | -€8,303 | -58.3% |
Next steps
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 2 November 2026 via checked.be.