YOU ROCK: 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.
YOU ROCK
Largest movements
- Receivables within one year +€9,685
up €9,685 (+804%), from €1,205 to €10,890
of which Trade receivables: +€10,890
- Deferred charges and accrued income +€6,346
up €6,346 (+870%), from €729 to €7,076
- Cash -€5,724
down €5,724 (-12.2%), from €47,061 to €41,337
mainly Receivables within one year (-€9,685) and Deferred charges and accrued income (-€6,346)
- Tangible fixed assets -€957
down €957 (-60.7%), from €1,576 to €619
- Reserves +€10,154
up €10,154 (+35.2%), from €28,833 to €38,988
- Trade debts -€2,418
down €2,418 (-95.0%), from €2,546 to €127
- Tax, wage and social debts +€1,629
up €1,629 (+11.8%), from €13,806 to €15,435
- Gross operating margin -€24,613
down €24,613 (-58.5%), from €42,093 to €17,480
- Taxes -€4,861
down €4,861 (-51.9%), from €9,366 to €4,505
- Other operating charges -€627
down €627 (-57.4%), from €1,093 to €465
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 | €50,572 | €59,921 | +€9,349 | +18.5% |
| Fixed assets | 21/28 | €1,576 | €619 | -€957 | -60.7% |
| Tangible fixed assets | 22/27 | €1,576 | €619 | -€957 | -60.7% |
| Furniture and vehicles | 24 | €1,576 | €619 | -€957 | -60.7% |
| Current assets | 29/58 | €48,996 | €59,303 | +€10,307 | +21.0% |
| Amounts receivable within one year | 40/41 | €1,205 | €10,890 | +€9,685 | +804% |
| Trade receivables | 40 | - | €10,890 | +€10,890 | |
| Other amounts receivable | 41 | €1,205 | €0 | -€1,205 | -100% |
| Cash at bank and in hand | 54/58 | €47,061 | €41,337 | -€5,724 | -12.2% |
| Deferred charges and accrued income | 490/1 | €729 | €7,076 | +€6,346 | +870% |
| Total equity and liabilities | 10/49 | €50,572 | €59,921 | +€9,349 | +18.5% |
| Equity | 10/15 | €33,833 | €43,988 | +€10,154 | +30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,833 | €38,988 | +€10,154 | +35.2% |
| Distributable reserves | 133 | €28,833 | €38,988 | +€10,154 | +35.2% |
| Amounts payable | 17/49 | €16,739 | €15,934 | -€805 | -4.8% |
| Amounts payable within one year | 42/48 | €16,739 | €15,934 | -€805 | -4.8% |
| Financial debts | 43 | €387 | €230 | -€157 | -40.5% |
| Other loans | 439 | €387 | €230 | -€157 | -40.5% |
| Trade debts | 44 | €2,546 | €127 | -€2,418 | -95.0% |
| Suppliers | 440/4 | €2,546 | €127 | -€2,418 | -95.0% |
| Taxes, remuneration and social security | 45 | €13,806 | €15,435 | +€1,629 | +11.8% |
| Taxes | 450/3 | €13,806 | €15,435 | +€1,629 | +11.8% |
| Other amounts payable | 47/48 | - | €141 | +€141 | |
| Non-recurring operating income | 76A | - | €2,649 | +€2,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | €957 | -€339 | -26.1% |
| Other operating charges | 640/8 | €1,093 | €465 | -€627 | -57.4% |
| Gross operating margin | 9900 | €42,093 | €17,480 | -€24,613 | -58.5% |
| Operating profit (loss) | 9901 | €39,705 | €16,057 | -€23,647 | -59.6% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €1,515 | €1,398 | -€117 | -7.7% |
| Recurring financial charges | 65 | €1,515 | €1,398 | -€117 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €38,200 | €14,660 | -€23,540 | -61.6% |
| Income taxes | 67/77 | €9,366 | €4,505 | -€4,861 | -51.9% |
| Profit (loss) for the period | 9904 | €28,833 | €10,154 | -€18,679 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,833 | €10,154 | -€18,679 | -64.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.