DE MEYER-ROEGIES: 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 MEYER-ROEGIES
Largest movements
- Tangible fixed assets -€20,949
down €20,949 (-44.3%), from €47,295 to €26,346
- Receivables within one year +€19,314
up €19,314 (+801%), from €2,412 to €21,726
of which Other amounts receivable: +€19,991
- Stocks and contracts -€1,394
down €1,394 (-24.0%), from €5,812 to €4,419
- Cash +€792
up €792 (+28.6%), from €2,764 to €3,556
mainly Net result for the year (+€11,089) and Depreciation (+€10,631)
- Profit (loss) carried forward +€11,089
up €11,089 (+42.8%), from -€25,900 to -€14,811
- Trade debts -€9,310
down €9,310 (-39.6%), from €23,482 to €14,173
- Other debts -€5,953
no longer reported in 2025 (was €5,953)
- Short-term financial debts +€4,729
new in 2025: €4,729
- Current portion of long-term debt -€3,504
down €3,504 (-21.6%), from €16,224 to €12,720
- Depreciation -€8,681
down €8,681 (-45.0%), from €19,312 to €10,631
- Gross operating margin +€5,409
up €5,409 (+11.7%), from €46,330 to €51,739
- Financial charges +€2,231
up €2,231 (+31.6%), from €7,066 to €9,297
- Other operating charges -€2,178
down €2,178 (-69.7%), from €3,123 to €946
- Financial income +€995
up €995 (+1,743%), from €57 to €1,053
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 | €61,413 | €59,740 | -€1,673 | -2.7% |
| Fixed assets | 21/28 | €50,424 | €29,475 | -€20,949 | -41.5% |
| Tangible fixed assets | 22/27 | €47,295 | €26,346 | -€20,949 | -44.3% |
| Land and buildings | 22 | €1,334 | €1,127 | -€207 | -15.5% |
| Plant, machinery and equipment | 23 | €12,247 | €7,866 | -€4,381 | -35.8% |
| Furniture and vehicles | 24 | €10,318 | - | -€10,318 | |
| Other tangible fixed assets | 26 | €23,396 | €17,354 | -€6,042 | -25.8% |
| Financial fixed assets | 28 | €3,129 | €3,129 | = | 0.0% |
| Current assets | 29/58 | €10,989 | €30,265 | +€19,276 | +175% |
| Stocks and contracts in progress | 3 | €5,812 | €4,419 | -€1,394 | -24.0% |
| Stocks | 30/36 | €5,812 | €4,419 | -€1,394 | -24.0% |
| Amounts receivable within one year | 40/41 | €2,412 | €21,726 | +€19,314 | +801% |
| Trade receivables | 40 | €677 | - | -€677 | |
| Other amounts receivable | 41 | €1,735 | €21,726 | +€19,991 | +1,152% |
| Cash at bank and in hand | 54/58 | €2,764 | €3,556 | +€792 | +28.6% |
| Deferred charges and accrued income | 490/1 | - | €565 | +€565 | |
| Total equity and liabilities | 10/49 | €61,413 | €59,740 | -€1,673 | -2.7% |
| Equity | 10/15 | -€372 | €10,717 | +€11,089 | |
| Contributions | 10/11 | €14,278 | €14,278 | = | 0.0% |
| Reserves | 13 | €11,250 | €11,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Other | 1319 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,900 | -€14,811 | +€11,089 | +42.8% |
| Amounts payable | 17/49 | €61,784 | €49,023 | -€12,762 | -20.7% |
| Amounts payable after more than one year | 17 | €12,732 | €13,112 | +€380 | +3.0% |
| Financial debts | 170/4 | €12,732 | €13,112 | +€380 | +3.0% |
| Amounts payable within one year | 42/48 | €49,053 | €35,490 | -€13,563 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €16,224 | €12,720 | -€3,504 | -21.6% |
| Financial debts | 43 | - | €4,729 | +€4,729 | |
| Credit institutions | 430/8 | - | €4,729 | +€4,729 | |
| Trade debts | 44 | €23,482 | €14,173 | -€9,310 | -39.6% |
| Suppliers | 440/4 | €23,482 | €14,173 | -€9,310 | -39.6% |
| Taxes, remuneration and social security | 45 | €3,393 | €3,869 | +€476 | +14.0% |
| Taxes | 450/3 | €2,568 | €2,926 | +€358 | +13.9% |
| Remuneration and social security | 454/9 | €825 | €943 | +€118 | +14.3% |
| Other amounts payable | 47/48 | €5,953 | - | -€5,953 | |
| Accrued charges and deferred income | 492/3 | - | €421 | +€421 | |
| Non-recurring operating income | 76A | - | €14,182 | +€14,182 | |
| Remuneration, social security and pensions | 62 | €14,019 | €14,087 | +€67 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,312 | €10,631 | -€8,681 | -45.0% |
| Other operating charges | 640/8 | €3,123 | €946 | -€2,178 | -69.7% |
| Non-recurring operating charges | 66A | €221 | €6,543 | +€6,322 | +2,858% |
| Gross operating margin | 9900 | €46,330 | €51,739 | +€5,409 | +11.7% |
| Operating profit (loss) | 9901 | €9,654 | €19,532 | +€9,879 | +102% |
| Financial income | 75/76B | €57 | €1,053 | +€995 | +1,743% |
| Recurring financial income | 75 | €57 | €1,053 | +€995 | +1,743% |
| Financial charges | 65/66B | €7,066 | €9,297 | +€2,231 | +31.6% |
| Recurring financial charges | 65 | €7,066 | €9,297 | +€2,231 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €2,645 | €11,288 | +€8,643 | +327% |
| Income taxes | 67/77 | €463 | €199 | -€264 | -57.0% |
| Profit (loss) for the period | 9904 | €2,182 | €11,089 | +€8,907 | +408% |
| Profit (loss) for the period to be appropriated | 9905 | €2,182 | €11,089 | +€8,907 | +408% |
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 23 October 2026 via checked.be.