DE DECKER-ROGIERS: 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.
DE DECKER-ROGIERS
Largest movements
- Stocks and contracts +€12,372
up €12,372 (+20.0%), from €61,944 to €74,316
- Cash +€3,839
up €3,839 (+5.1%), from €75,661 to €79,500
mainly Net result for the year (+€31,729) and Receivables after one year (+€2,500)
- Receivables after one year -€2,500
down €2,500 (-62.5%), from €4,000 to €1,500
- Reserves +€25,000
up €25,000 (+78.5%), from €31,860 to €56,860
of which Distributable reserves: +€25,000
- Trade debts -€16,694
down €16,694 (-65.0%), from €25,702 to €9,008
- Profit (loss) carried forward +€6,729
up €6,729 (+8.7%), from €77,522 to €84,251
- Gross operating margin +€35,015
up €35,015 (+821%), from €4,265 to €39,280
- Financial charges +€3,964
up €3,964 (+147%), from €2,696 to €6,660
- Taxes -€715
down €715 (-81.8%), from €874 to €159
- Other operating charges -€427
down €427 (-31.9%), from €1,338 to €911
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 | €145,284 | €160,319 | +€15,035 | +10.3% |
| Current assets | 29/58 | €145,284 | €160,319 | +€15,035 | +10.3% |
| Amounts receivable after more than one year | 29 | €4,000 | €1,500 | -€2,500 | -62.5% |
| Other amounts receivable | 291 | €4,000 | €1,500 | -€2,500 | -62.5% |
| Stocks and contracts in progress | 3 | €61,944 | €74,316 | +€12,372 | +20.0% |
| Stocks | 30/36 | €61,944 | €74,316 | +€12,372 | +20.0% |
| Amounts receivable within one year | 40/41 | €3,679 | €5,003 | +€1,324 | +36.0% |
| Other amounts receivable | 41 | €3,679 | €5,003 | +€1,324 | +36.0% |
| Cash at bank and in hand | 54/58 | €75,661 | €79,500 | +€3,839 | +5.1% |
| Total equity and liabilities | 10/49 | €145,284 | €160,319 | +€15,035 | +10.3% |
| Equity | 10/15 | €115,582 | €147,311 | +€31,729 | +27.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €56,860 | +€25,000 | +78.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Profit (loss) carried forward | 14 | €77,522 | €84,251 | +€6,729 | +8.7% |
| Amounts payable | 17/49 | €29,702 | €13,008 | -€16,694 | -56.2% |
| Amounts payable within one year | 42/48 | €29,702 | €13,008 | -€16,694 | -56.2% |
| Trade debts | 44 | €25,702 | €9,008 | -€16,694 | -65.0% |
| Suppliers | 440/4 | €25,702 | €9,008 | -€16,694 | -65.0% |
| Taxes, remuneration and social security | 45 | €4,000 | €4,000 | = | 0.0% |
| Taxes | 450/3 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,338 | €911 | -€427 | -31.9% |
| Gross operating margin | 9900 | €4,265 | €39,280 | +€35,015 | +821% |
| Operating profit (loss) | 9901 | €2,927 | €38,369 | +€35,442 | +1,211% |
| Financial income | 75/76B | €257 | €179 | -€78 | -30.4% |
| Recurring financial income | 75 | €257 | €179 | -€78 | -30.4% |
| Financial charges | 65/66B | €2,696 | €6,660 | +€3,964 | +147% |
| Recurring financial charges | 65 | €2,696 | €6,660 | +€3,964 | +147% |
| Profit (loss) for the period before taxes | 9903 | €488 | €31,888 | +€31,400 | +6,434% |
| Income taxes | 67/77 | €874 | €159 | -€715 | -81.8% |
| Profit (loss) for the period | 9904 | -€386 | €31,729 | +€32,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€386 | €31,729 | +€32,115 |
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 19 October 2026 via checked.be.