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.
ROCKY VI
Largest movements
- Cash +€7,582
up €7,582 (+50.3%), from €15,077 to €22,659
mainly Net result for the year (+€11,579) and Depreciation (+€6,127)
- Tangible fixed assets -€4,914
down €4,914 (-4.6%), from €106,430 to €101,516
of which Land and buildings: -€4,583
- Receivables within one year -€1,963
down €1,963 (-95.7%), from €2,052 to €89
of which Trade receivables: -€1,605
- Other debts -€12,529
down €12,529 (-29.1%), from €42,993 to €30,464
- Reserves +€11,579
up €11,579 (+19.9%), from €58,314 to €69,893
of which Distributable reserves: +€11,579
- Gross operating margin +€2,182
up €2,182 (+10.1%), from €21,609 to €23,790
- Depreciation -€1,475
down €1,475 (-19.4%), from €7,602 to €6,127
- Taxes +€376
up €376 (+48.0%), from €782 to €1,158
- Financial charges -€246
down €246 (-6.9%), from €3,583 to €3,337
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 | €125,719 | €126,424 | +€705 | +0.6% |
| Fixed assets | 21/28 | €108,591 | €103,677 | -€4,914 | -4.5% |
| Tangible fixed assets | 22/27 | €106,430 | €101,516 | -€4,914 | -4.6% |
| Land and buildings | 22 | €101,957 | €97,374 | -€4,583 | -4.5% |
| Plant, machinery and equipment | 23 | €1,095 | €832 | -€263 | -24.0% |
| Furniture and vehicles | 24 | €3,377 | €3,310 | -€68 | -2.0% |
| Financial fixed assets | 28 | €2,161 | €2,161 | = | 0.0% |
| Current assets | 29/58 | €17,129 | €22,747 | +€5,619 | +32.8% |
| Amounts receivable within one year | 40/41 | €2,052 | €89 | -€1,963 | -95.7% |
| Trade receivables | 40 | €1,605 | €0 | -€1,605 | -100.0% |
| Other amounts receivable | 41 | €447 | €89 | -€358 | -80.2% |
| Cash at bank and in hand | 54/58 | €15,077 | €22,659 | +€7,582 | +50.3% |
| Total equity and liabilities | 10/49 | €125,719 | €126,424 | +€705 | +0.6% |
| Equity | 10/15 | €75,423 | €87,002 | +€11,579 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €4,709 | €4,709 | = | 0.0% |
| Reserves | 13 | €58,314 | €69,893 | +€11,579 | +19.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €58,314 | €69,893 | +€11,579 | +19.9% |
| Amounts payable | 17/49 | €50,296 | €39,422 | -€10,874 | -21.6% |
| Amounts payable within one year | 42/48 | €47,330 | €35,846 | -€11,485 | -24.3% |
| Financial debts | 43 | €720 | €1,118 | +€399 | +55.4% |
| Credit institutions | 430/8 | €720 | €1,118 | +€399 | +55.4% |
| Trade debts | 44 | €1,114 | €2,055 | +€941 | +84.5% |
| Suppliers | 440/4 | €1,114 | €2,055 | +€941 | +84.5% |
| Taxes, remuneration and social security | 45 | €2,503 | €2,208 | -€295 | -11.8% |
| Taxes | 450/3 | €1,597 | €2,208 | +€611 | +38.2% |
| Remuneration and social security | 454/9 | €906 | €0 | -€906 | -100.0% |
| Other amounts payable | 47/48 | €42,993 | €30,464 | -€12,529 | -29.1% |
| Accrued charges and deferred income | 492/3 | €2,966 | €3,577 | +€611 | +20.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,602 | €6,127 | -€1,475 | -19.4% |
| Other operating charges | 640/8 | €1,819 | €1,661 | -€158 | -8.7% |
| Gross operating margin | 9900 | €21,609 | €23,790 | +€2,182 | +10.1% |
| Operating profit (loss) | 9901 | €12,188 | €16,002 | +€3,814 | +31.3% |
| Financial income | 75/76B | €1 | €72 | +€71 | +6544.4% |
| Recurring financial income | 75 | €1 | €72 | +€71 | +6544.4% |
| Financial charges | 65/66B | €3,583 | €3,337 | -€246 | -6.9% |
| Recurring financial charges | 65 | €3,583 | €3,337 | -€246 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €8,606 | €12,737 | +€4,131 | +48.0% |
| Income taxes | 67/77 | €782 | €1,158 | +€376 | +48.0% |
| Profit (loss) for the period | 9904 | €7,824 | €11,579 | +€3,755 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,824 | €11,579 | +€3,755 | +48.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.