DE ROECK: 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 ROECK
Largest movements
- Tangible fixed assets -€37,650
down €37,650 (-4.9%), from €760,643 to €722,993
of which Leasing and similar rights: -€96,438
- Receivables within one year -€37,604
down €37,604 (-32.3%), from €116,513 to €78,909
of which Trade receivables: -€34,992
- Advances received -€52,909
down €52,909 (-96.3%), from €54,959 to €2,050
- Trade debts -€43,610
down €43,610 (-32.9%), from €132,395 to €88,786
- Debts after one year +€38,893
up €38,893 (+17.2%), from €225,782 to €264,675
- Other debts -€34,188
down €34,188 (-29.0%), from €117,788 to €83,600
- Tax, wage and social debts +€10,596
up €10,596 (+54.4%), from €19,496 to €30,092
of which Taxes: +€12,130
- Staff costs -€58,992
down €58,992 (-26.3%), from €224,477 to €165,486
- Gross operating margin +€56,074
up €56,074 (+10.3%), from €541,822 to €597,896
- Depreciation +€52,133
up €52,133 (+17.3%), from €301,997 to €354,130
- Financial income -€9,139
down €9,139 (-43.1%), from €21,205 to €12,066
- Other operating charges -€8,791
down €8,791 (-23.3%), from €37,676 to €28,884
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 | €960,926 | €887,511 | -€73,415 | -7.6% |
| Fixed assets | 21/28 | €761,143 | €723,493 | -€37,650 | -4.9% |
| Tangible fixed assets | 22/27 | €760,643 | €722,993 | -€37,650 | -4.9% |
| Land and buildings | 22 | €1,273 | €460 | -€813 | -63.9% |
| Furniture and vehicles | 24 | €48,628 | €108,228 | +€59,600 | +123% |
| Leasing and similar rights | 25 | €710,742 | €614,305 | -€96,438 | -13.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €199,783 | €164,018 | -€35,765 | -17.9% |
| Amounts receivable within one year | 40/41 | €116,513 | €78,909 | -€37,604 | -32.3% |
| Trade receivables | 40 | €110,069 | €75,077 | -€34,992 | -31.8% |
| Other amounts receivable | 41 | €6,444 | €3,832 | -€2,612 | -40.5% |
| Cash at bank and in hand | 54/58 | €65,720 | €66,098 | +€378 | +0.6% |
| Deferred charges and accrued income | 490/1 | €17,550 | €19,011 | +€1,461 | +8.3% |
| Total equity and liabilities | 10/49 | €960,926 | €887,511 | -€73,415 | -7.6% |
| Equity | 10/15 | €161,295 | €167,297 | +€6,002 | +3.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €99,322 | €105,323 | +€6,002 | +6.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,110 | €2,110 | = | 0.0% |
| Distributable reserves | 133 | €91,015 | €97,016 | +€6,002 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €799,630 | €720,214 | -€79,417 | -9.9% |
| Amounts payable after more than one year | 17 | €225,782 | €264,675 | +€38,893 | +17.2% |
| Financial debts | 170/4 | €225,782 | €264,675 | +€38,893 | +17.2% |
| Amounts payable within one year | 42/48 | €571,165 | €451,367 | -€119,798 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €246,527 | €246,839 | +€312 | +0.1% |
| Trade debts | 44 | €132,395 | €88,786 | -€43,610 | -32.9% |
| Suppliers | 440/4 | €132,395 | €88,786 | -€43,610 | -32.9% |
| Advances received on contracts in progress | 46 | €54,959 | €2,050 | -€52,909 | -96.3% |
| Taxes, remuneration and social security | 45 | €19,496 | €30,092 | +€10,596 | +54.4% |
| Taxes | 450/3 | €2 | €12,132 | +€12,130 | +612,647% |
| Remuneration and social security | 454/9 | €19,494 | €17,960 | -€1,534 | -7.9% |
| Other amounts payable | 47/48 | €117,788 | €83,600 | -€34,188 | -29.0% |
| Accrued charges and deferred income | 492/3 | €2,683 | €4,171 | +€1,488 | +55.5% |
| Non-recurring operating income | 76A | €60,654 | €85,844 | +€25,190 | +41.5% |
| Remuneration, social security and pensions | 62 | €224,477 | €165,486 | -€58,992 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301,997 | €354,130 | +€52,133 | +17.3% |
| Other operating charges | 640/8 | €37,676 | €28,884 | -€8,791 | -23.3% |
| Gross operating margin | 9900 | €541,822 | €597,896 | +€56,074 | +10.3% |
| Operating profit (loss) | 9901 | -€22,329 | €49,396 | +€71,724 | |
| Financial income | 75/76B | €21,205 | €12,066 | -€9,139 | -43.1% |
| Recurring financial income | 75 | €21,205 | €12,066 | -€9,139 | -43.1% |
| Financial charges | 65/66B | €23,103 | €25,289 | +€2,186 | +9.5% |
| Recurring financial charges | 65 | €23,103 | €25,289 | +€2,186 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,226 | €36,172 | +€60,399 | |
| Income taxes | 67/77 | €165 | €171 | +€6 | +3.5% |
| Profit (loss) for the period | 9904 | -€24,391 | €36,002 | +€60,393 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,391 | €36,002 | +€60,393 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.