DE HOGE ROKER: what changed
What changed
DE HOGE ROKER
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
-€36,410
2024 · €1.8m-€1.8m
Equity
€4.6m
2024 · €4.6m-€36,410
Cash
€406,651
2024 · €50,009+€356,641
Balance sheet total
€4.8m
2024 · €5.7m-€823,313
Largest movements
Assets
- Receivables within one year -€1.8m
down €1.8m (-81.8%), from €2.3m to €410,796
of which Other amounts receivable: -€1.5m
- Current investments +€746,164
new in 2025: €746,164
- Cash +€356,641
up €356,641 (+713%), from €50,009 to €406,651
mainly Receivables within one year (+€1.8m) and Depreciation (+€151,180)
- Tangible fixed assets -€91,161
down €91,161 (-3.3%), from €2.8m to €2.7m
of which Land and buildings: -€56,751
Equity and liabilities
- Trade debts -€517,164
down €517,164 (-97.3%), from €531,400 to €14,237
- Other debts -€235,774
down €235,774 (-91.6%), from €257,394 to €21,621
Income statement
- Gross operating margin -€2.7m
down €2.7m (-96.2%), from €2.8m to €107,068
- Taxes -€489,620
down €489,620 (-99.8%), from €490,412 to €792
- Other operating charges -€428,696
down €428,696 (-93.6%), from €457,845 to €29,148
- Staff costs -€221,525
down €221,525 (-99.7%), from €222,123 to €598
- Provisions +€186,608
up €186,608, from -€186,608 to €0
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.
Result 2024
€1.8m
Gross operating margin
-€2.7m
Staff costs
+€221,525
Depreciation
-€119,490
Provisions
-€186,608
Other operating charges
+€428,696
Financial income
+€25,737
Financial charges
-€4,090
Taxes
+€489,620
Deferred taxes and other
+€54,755
Result 2025
-€36,410
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.2m
Investment
-€806,183
Financing
€0
Cash 2024
€50,009
From operations (derived)
+€1.2m
Net result for the year
-€36,410
Depreciation
+€151,180
Receivables within one year
+€1.8m
Deferred charges and accrued income
-€6,744
Provisions
-€10,380
Trade debts
-€517,164
Tax, wage and social debts
-€24,020
Other debts
-€235,774
Accrued charges and deferred income
+€434
Investment (derived)
-€806,183
Investment in fixed assets (net)
-€60,019
Current investments
-€746,164
Cash 2025
€406,651
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,662,651 | €4,839,337 | -€823,313 | -14.5% |
| Fixed assets | 21/28 | €3,354,747 | €3,263,586 | -€91,161 | -2.7% |
| Tangible fixed assets | 22/27 | €2,754,591 | €2,663,430 | -€91,161 | -3.3% |
| Land and buildings | 22 | €2,550,000 | €2,493,249 | -€56,751 | -2.2% |
| Plant, machinery and equipment | 23 | €0 | €13,668 | +€13,668 | |
| Furniture and vehicles | 24 | €204,591 | €156,513 | -€48,078 | -23.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €600,156 | €600,156 | = | 0.0% |
| Current assets | 29/58 | €2,307,903 | €1,575,751 | -€732,152 | -31.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,252,498 | €410,796 | -€1.8m | -81.8% |
| Trade receivables | 40 | €310,937 | €6,453 | -€304,483 | -97.9% |
| Other amounts receivable | 41 | €1,941,561 | €404,343 | -€1.5m | -79.2% |
| Current investments | 50/53 | - | €746,164 | +€746,164 | |
| Cash at bank and in hand | 54/58 | €50,009 | €406,651 | +€356,641 | +713% |
| Deferred charges and accrued income | 490/1 | €5,396 | €12,140 | +€6,744 | +125% |
| Total equity and liabilities | 10/49 | €5,662,651 | €4,839,337 | -€823,313 | -14.5% |
| Equity | 10/15 | €4,634,914 | €4,598,504 | -€36,410 | -0.8% |
| Contributions | 10/11 | €845,000 | €845,000 | = | 0.0% |
| Reserves | 13 | €3,789,914 | €3,753,504 | -€36,410 | -1.0% |
| Tax-exempt reserves | 132 | €622,791 | €591,652 | -€31,140 | -5.0% |
| Distributable reserves | 133 | €3,167,122 | €3,161,852 | -€5,270 | -0.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €207,597 | €197,217 | -€10,380 | -5.0% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €207,597 | €197,217 | -€10,380 | -5.0% |
| Amounts payable | 17/49 | €820,140 | €43,616 | -€776,523 | -94.7% |
| Amounts payable within one year | 42/48 | €818,038 | €41,081 | -€776,957 | -95.0% |
| Trade debts | 44 | €531,400 | €14,237 | -€517,164 | -97.3% |
| Suppliers | 440/4 | €531,400 | €14,237 | -€517,164 | -97.3% |
| Taxes, remuneration and social security | 45 | €29,243 | €5,223 | -€24,020 | -82.1% |
| Taxes | 450/3 | €4,355 | €5,223 | +€868 | +19.9% |
| Remuneration and social security | 454/9 | €24,888 | €0 | -€24,888 | -100% |
| Other amounts payable | 47/48 | €257,394 | €21,621 | -€235,774 | -91.6% |
| Accrued charges and deferred income | 492/3 | €2,102 | €2,536 | +€434 | +20.6% |
| Remuneration, social security and pensions | 62 | €222,123 | €598 | -€221,525 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,690 | €151,180 | +€119,490 | +377% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€186,608 | €0 | +€186,608 | |
| Other operating charges | 640/8 | €457,845 | €29,148 | -€428,696 | -93.6% |
| Gross operating margin | 9900 | €2,819,841 | €107,068 | -€2.7m | -96.2% |
| Operating profit (loss) | 9901 | €2,294,791 | -€73,858 | -€2.4m | |
| Financial income | 75/76B | €9,216 | €34,953 | +€25,737 | +279% |
| Recurring financial income | 75 | €9,216 | €34,953 | +€25,737 | +279% |
| Financial charges | 65/66B | €3,002 | €7,092 | +€4,090 | +136% |
| Recurring financial charges | 65 | €3,002 | €7,092 | +€4,090 | +136% |
| Profit (loss) for the period before taxes | 9903 | €2,301,005 | -€45,997 | -€2.3m | |
| Transfer from deferred taxes | 780 | €163,222 | €10,380 | -€152,842 | -93.6% |
| Transfer to deferred taxes | 680 | €207,597 | €0 | -€207,597 | -100% |
| Income taxes | 67/77 | €490,412 | €792 | -€489,620 | -99.8% |
| Profit (loss) for the period | 9904 | €1,766,218 | -€36,410 | -€1.8m | |
| Transfer from tax-exempt reserves | 789 | €316,984 | €31,140 | -€285,845 | -90.2% |
| Transfer to tax-exempt reserves | 689 | €622,791 | €0 | -€622,791 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €1,460,410 | -€5,270 | -€1.5m |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.