DE ROCKER CONSTRUCT: 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 ROCKER CONSTRUCT
Largest movements
- Stocks and contracts +€163,000
up €163,000 (+123%), from €132,307 to €295,307
- Cash -€136,267
down €136,267 (-88.1%), from €154,639 to €18,372
mainly Stocks and contracts (-€163,000) and Investment in fixed assets (net) (-€3,292)
- Other debts +€29,564
up €29,564 (+15.7%), from €187,908 to €217,472
- Gross operating margin -€51,354
down €51,354 (-95.5%), from €53,794 to €2,440
- Taxes -€17,756
down €17,756 (-99.6%), from €17,833 to €77
- Other operating charges +€979
up €979 (+162%), from €603 to €1,582
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 | €301,261 | €328,194 | +€26,933 | +8.9% |
| Fixed assets | 21/28 | €2,566 | €4,846 | +€2,280 | +88.8% |
| Tangible fixed assets | 22/27 | €2,566 | €4,846 | +€2,280 | +88.8% |
| Furniture and vehicles | 24 | €2,566 | €4,846 | +€2,280 | +88.8% |
| Current assets | 29/58 | €298,695 | €323,348 | +€24,653 | +8.3% |
| Stocks and contracts in progress | 3 | €132,307 | €295,307 | +€163,000 | +123% |
| Contracts in progress | 37 | €132,307 | €295,307 | +€163,000 | +123% |
| Amounts receivable within one year | 40/41 | €11,748 | €9,669 | -€2,080 | -17.7% |
| Trade receivables | 40 | €3,646 | - | -€3,646 | |
| Other amounts receivable | 41 | €8,103 | €9,669 | +€1,566 | +19.3% |
| Cash at bank and in hand | 54/58 | €154,639 | €18,372 | -€136,267 | -88.1% |
| Total equity and liabilities | 10/49 | €301,261 | €328,194 | +€26,933 | +8.9% |
| Equity | 10/15 | €92,370 | €92,812 | +€441 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €71,693 | €71,693 | = | 0.0% |
| Distributable reserves | 133 | €71,693 | €71,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | €678 | €1,119 | +€441 | +65.1% |
| Amounts payable | 17/49 | €208,891 | €235,382 | +€26,491 | +12.7% |
| Amounts payable within one year | 42/48 | €208,891 | €235,382 | +€26,491 | +12.7% |
| Trade debts | 44 | €3,150 | - | -€3,150 | |
| Suppliers | 440/4 | €3,150 | - | -€3,150 | |
| Taxes, remuneration and social security | 45 | €17,833 | €17,910 | +€77 | +0.4% |
| Taxes | 450/3 | €17,833 | €17,910 | +€77 | +0.4% |
| Other amounts payable | 47/48 | €187,908 | €217,472 | +€29,564 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €805 | €1,012 | +€207 | +25.7% |
| Other operating charges | 640/8 | €603 | €1,582 | +€979 | +162% |
| Gross operating margin | 9900 | €53,794 | €2,440 | -€51,354 | -95.5% |
| Operating profit (loss) | 9901 | €52,386 | -€153 | -€52,540 | |
| Financial income | 75/76B | €342 | €718 | +€376 | +110% |
| Recurring financial income | 75 | €342 | €718 | +€376 | +110% |
| Financial charges | 65/66B | €64 | €46 | -€18 | -28.8% |
| Recurring financial charges | 65 | €64 | €46 | -€18 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €52,664 | €519 | -€52,145 | -99.0% |
| Income taxes | 67/77 | €17,833 | €77 | -€17,756 | -99.6% |
| Profit (loss) for the period | 9904 | €34,831 | €441 | -€34,390 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,831 | €441 | -€34,390 | -98.7% |
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 30 October 2026 via checked.be.