WHITE ROCK FALLS: what changed
Two financial 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.
WHITE ROCK FALLS
Largest movements
- Cash +€25,681
up €25,681 (+92.5%), from €27,766 to €53,447
mainly Receivables within one year (+€19,670) and Net result for the year (+€5,301)
- Receivables within one year -€19,670
down €19,670 (-37.2%), from €52,942 to €33,271
of which Trade receivables: -€21,179
- Deferred charges and accrued income +€1,206
new in 2025: €1,206
- Profit (loss) carried forward +€5,301
up €5,301 (+15.4%), from €34,446 to €39,748
- Trade debts +€2,183
up €2,183 (+295%), from €741 to €2,924
- Purchases and services -€15,138
down €15,138 (-15.3%), from €98,943 to €83,805
- Turnover -€8,678
down €8,678 (-8.7%), from €99,897 to €91,219
- Gross operating margin +€6,461
up €6,461 (+678%), from €953 to €7,414
- Taxes +€1,441
up €1,441 (+1,133%), from €127 to €1,568
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.
Derived cash bridge
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 | €80,999 | €88,000 | +€7,001 | +8.6% |
| Fixed assets | 21/28 | €291 | €75 | -€216 | -74.2% |
| Tangible fixed assets | 22/27 | €216 | - | -€216 | |
| Furniture and vehicles | 24 | €216 | - | -€216 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €80,708 | €87,925 | +€7,217 | +8.9% |
| Amounts receivable within one year | 40/41 | €52,942 | €33,271 | -€19,670 | -37.2% |
| Trade receivables | 40 | €52,942 | €31,763 | -€21,179 | -40.0% |
| Other amounts receivable | 41 | - | €1,508 | +€1,508 | |
| Cash at bank and in hand | 54/58 | €27,766 | €53,447 | +€25,681 | +92.5% |
| Deferred charges and accrued income | 490/1 | - | €1,206 | +€1,206 | |
| Total equity and liabilities | 10/49 | €80,999 | €88,000 | +€7,001 | +8.6% |
| Equity | 10/15 | €54,206 | €59,508 | +€5,301 | +9.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,360 | €7,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,446 | €39,748 | +€5,301 | +15.4% |
| Amounts payable | 17/49 | €26,792 | €28,492 | +€1,699 | +6.3% |
| Amounts payable within one year | 42/48 | €26,792 | €28,492 | +€1,699 | +6.3% |
| Financial debts | 43 | €138 | - | -€138 | |
| Credit institutions | 430/8 | €138 | - | -€138 | |
| Trade debts | 44 | €741 | €2,924 | +€2,183 | +295% |
| Suppliers | 440/4 | €741 | €2,924 | +€2,183 | +295% |
| Taxes, remuneration and social security | 45 | €19,129 | €19,151 | +€22 | +0.1% |
| Taxes | 450/3 | €1,685 | €1,695 | +€10 | +0.6% |
| Remuneration and social security | 454/9 | €17,444 | €17,456 | +€12 | +0.1% |
| Other amounts payable | 47/48 | €6,785 | €6,417 | -€369 | -5.4% |
| Turnover | 70 | €99,897 | €91,219 | -€8,678 | -8.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €98,943 | €83,805 | -€15,138 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €216 | -€303 | -58.3% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €953 | €7,414 | +€6,461 | +678% |
| Operating profit (loss) | 9901 | €435 | €7,049 | +€6,615 | +1,522% |
| Financial income | 75/76B | €24 | €41 | +€17 | +71.6% |
| Recurring financial income | 75 | €24 | €41 | +€17 | +71.6% |
| Financial charges | 65/66B | €177 | €221 | +€44 | +24.7% |
| Recurring financial charges | 65 | €177 | €221 | +€44 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €281 | €6,869 | +€6,588 | +2,341% |
| Income taxes | 67/77 | €127 | €1,568 | +€1,441 | +1,133% |
| Profit (loss) for the period | 9904 | €154 | €5,301 | +€5,147 | +3,337% |
| Profit (loss) for the period to be appropriated | 9905 | €154 | €5,301 | +€5,147 | +3,337% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.