ROX RECORDS: what changed
ROX RECORDS
Largest movements
- Cash -€3,171
down €3,171 (-23.7%), from €13,386 to €10,215
mainly Trade debts (-€20,135) and Other debts (-€2,631)
- Receivables within one year -€2,141
no longer reported in 2025 (was €2,141)
of which Other amounts receivable: -€1,660
- Tangible fixed assets -€1,121
down €1,121 (-21.0%), from €5,347 to €4,226
of which Other tangible fixed assets: -€606
- Deferred charges and accrued income +€303
new in 2025: €303
- Trade debts -€20,135
down €20,135 (-82.8%), from €24,324 to €4,189
- Profit (loss) carried forward +€9,811
up €9,811 (+16.7%), from -€58,778 to -€48,967
- Tax, wage and social debts +€6,825
up €6,825 (+3,088%), from €221 to €7,046
- Other debts -€2,631
down €2,631 (-6.7%), from €39,061 to €36,430
- Gross operating margin +€16,952
up €16,952 (+817%), from €2,074 to €19,026
- Taxes +€6,672
up €6,672 (+7,174%), from €93 to €6,765
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 | €24,214 | €18,084 | -€6,130 | -25.3% |
| Fixed assets | 21/28 | €8,649 | €7,528 | -€1,121 | -13.0% |
| Tangible fixed assets | 22/27 | €5,347 | €4,226 | -€1,121 | -21.0% |
| Plant, machinery and equipment | 23 | €1,030 | €515 | -€515 | -50.0% |
| Other tangible fixed assets | 26 | €4,317 | €3,711 | -€606 | -14.0% |
| Financial fixed assets | 28 | €3,302 | €3,302 | = | 0.0% |
| Current assets | 29/58 | €15,565 | €10,556 | -€5,009 | -32.2% |
| Amounts receivable within one year | 40/41 | €2,141 | - | -€2,141 | |
| Trade receivables | 40 | €481 | - | -€481 | |
| Other amounts receivable | 41 | €1,660 | - | -€1,660 | |
| Current investments | 50/53 | €38 | €38 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,386 | €10,215 | -€3,171 | -23.7% |
| Deferred charges and accrued income | 490/1 | - | €303 | +€303 | |
| Total equity and liabilities | 10/49 | €24,214 | €18,084 | -€6,130 | -25.3% |
| Equity | 10/15 | -€39,392 | -€29,581 | +€9,811 | +24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €786 | €786 | = | 0.0% |
| Distributable reserves | 133 | €786 | €786 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,778 | -€48,967 | +€9,811 | +16.7% |
| Amounts payable | 17/49 | €63,606 | €47,665 | -€15,941 | -25.1% |
| Amounts payable within one year | 42/48 | €63,606 | €47,665 | -€15,941 | -25.1% |
| Trade debts | 44 | €24,324 | €4,189 | -€20,135 | -82.8% |
| Suppliers | 440/4 | €24,324 | €4,189 | -€20,135 | -82.8% |
| Taxes, remuneration and social security | 45 | €221 | €7,046 | +€6,825 | +3,088% |
| Taxes | 450/3 | €221 | €7,046 | +€6,825 | +3,088% |
| Other amounts payable | 47/48 | €39,061 | €36,430 | -€2,631 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,121 | €1,121 | = | 0.0% |
| Other operating charges | 640/8 | €964 | €918 | -€46 | -4.8% |
| Gross operating margin | 9900 | €2,074 | €19,026 | +€16,952 | +817% |
| Operating profit (loss) | 9901 | -€11 | €16,987 | +€16,998 | |
| Financial charges | 65/66B | €435 | €411 | -€24 | -5.5% |
| Recurring financial charges | 65 | €435 | €411 | -€24 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€446 | €16,576 | +€17,022 | |
| Income taxes | 67/77 | €93 | €6,765 | +€6,672 | +7,174% |
| Profit (loss) for the period | 9904 | -€539 | €9,811 | +€10,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€539 | €9,811 | +€10,350 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.