ROCKZONE: 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.
ROCKZONE
Largest movements
- Cash +€1.2m
up €1.2m (+2721.7%), from €45,129 to €1.3m
mainly Current investments (+€1.1m) and Net result for the year (+€92,241)
- Current investments -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Reserves +€92,241
up €92,241 (+7.9%), from €1.2m to €1.3m
- Tax, wage and social debts +€56,764
up €56,764, from €0 to €56,764
- Other debts -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Gross operating margin -€243,277
down €243,277 (-66.7%), from €364,895 to €121,619
- Taxes -€76,041
down €76,041 (-63.6%), from €119,587 to €43,546
- Financial income +€7,861
up €7,861 (+62.1%), from €12,666 to €20,527
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 | €1,259,839 | €1,380,936 | +€121,097 | +9.6% |
| Fixed assets | 21/28 | €5,618 | €15,458 | +€9,840 | +175.2% |
| Intangible fixed assets | 21 | €3,709 | €14,224 | +€10,515 | +283.5% |
| Tangible fixed assets | 22/27 | €1,909 | €1,235 | -€675 | -35.3% |
| Furniture and vehicles | 24 | €1,909 | €1,235 | -€675 | -35.3% |
| Current assets | 29/58 | €1,254,221 | €1,365,478 | +€111,257 | +8.9% |
| Amounts receivable within one year | 40/41 | €84,092 | €92,073 | +€7,981 | +9.5% |
| Trade receivables | 40 | €19,111 | €20,839 | +€1,728 | +9.0% |
| Other amounts receivable | 41 | €64,981 | €71,234 | +€6,253 | +9.6% |
| Current investments | 50/53 | €1,125,000 | €0 | -€1.1m | -100.0% |
| Cash at bank and in hand | 54/58 | €45,129 | €1,273,405 | +€1.2m | +2721.7% |
| Total equity and liabilities | 10/49 | €1,259,839 | €1,380,936 | +€121,097 | +9.6% |
| Equity | 10/15 | €1,176,621 | €1,268,862 | +€92,241 | +7.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,170,321 | €1,262,562 | +€92,241 | +7.9% |
| Distributable reserves | 133 | €1,170,321 | €1,262,562 | +€92,241 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,219 | €112,075 | +€28,856 | +34.7% |
| Amounts payable within one year | 42/48 | €83,219 | €112,075 | +€28,856 | +34.7% |
| Trade debts | 44 | €58,219 | €55,311 | -€2,908 | -5.0% |
| Suppliers | 440/4 | €58,219 | €55,311 | -€2,908 | -5.0% |
| Taxes, remuneration and social security | 45 | €0 | €56,764 | +€56,764 | |
| Taxes | 450/3 | €0 | €56,764 | +€56,764 | |
| Other amounts payable | 47/48 | €25,000 | €0 | -€25,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,900 | €5,535 | +€3,635 | +191.4% |
| Other operating charges | 640/8 | €559 | €391 | -€168 | -30.0% |
| Gross operating margin | 9900 | €364,895 | €121,619 | -€243,277 | -66.7% |
| Operating profit (loss) | 9901 | €362,437 | €115,693 | -€246,744 | -68.1% |
| Financial income | 75/76B | €12,666 | €20,527 | +€7,861 | +62.1% |
| Recurring financial income | 75 | €12,666 | €20,527 | +€7,861 | +62.1% |
| Financial charges | 65/66B | €286 | €433 | +€147 | +51.5% |
| Recurring financial charges | 65 | €286 | €433 | +€147 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €374,817 | €135,787 | -€239,030 | -63.8% |
| Income taxes | 67/77 | €119,587 | €43,546 | -€76,041 | -63.6% |
| Profit (loss) for the period | 9904 | €255,230 | €92,241 | -€162,989 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €255,230 | €92,241 | -€162,989 | -63.9% |
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 29 September 2026 via checked.be.