DE ROECK BENOIT: 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 BENOIT
Largest movements
- Tangible fixed assets -€14,511
down €14,511 (-8.0%), from €182,203 to €167,692
of which Furniture and vehicles: -€8,244
- Debts after one year -€25,647
down €25,647 (-24.2%), from €105,843 to €80,196
- Reserves +€13,000
up €13,000 (+15.3%), from €85,000 to €98,000
- Tax, wage and social debts -€9,322
down €9,322 (-72.6%), from €12,842 to €3,520
of which Taxes: -€9,272
- Trade debts +€3,733
up €3,733 (+200%), from €1,871 to €5,604
- Advances received -€3,586
no longer reported in 2025 (was €3,586)
- Gross operating margin -€42,775
down €42,775 (-28.4%), from €150,578 to €107,803
- Taxes -€13,546
down €13,546 (-59.5%), from €22,767 to €9,221
- Staff costs +€3,080
up €3,080 (+6.2%), from €49,437 to €52,516
- Depreciation +€1,978
up €1,978 (+9.1%), from €21,656 to €23,635
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 | €285,257 | €266,082 | -€19,175 | -6.7% |
| Fixed assets | 21/28 | €182,403 | €167,892 | -€14,511 | -8.0% |
| Tangible fixed assets | 22/27 | €182,203 | €167,692 | -€14,511 | -8.0% |
| Land and buildings | 22 | €119,866 | €113,598 | -€6,268 | -5.2% |
| Furniture and vehicles | 24 | €62,337 | €54,094 | -€8,244 | -13.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €102,854 | €98,190 | -€4,663 | -4.5% |
| Amounts receivable within one year | 40/41 | €13,899 | €11,453 | -€2,446 | -17.6% |
| Trade receivables | 40 | €7,905 | €4,318 | -€3,587 | -45.4% |
| Other amounts receivable | 41 | €5,994 | €7,135 | +€1,141 | +19.0% |
| Cash at bank and in hand | 54/58 | €85,459 | €82,764 | -€2,695 | -3.2% |
| Deferred charges and accrued income | 490/1 | €3,496 | €3,974 | +€478 | +13.7% |
| Total equity and liabilities | 10/49 | €285,257 | €266,082 | -€19,175 | -6.7% |
| Equity | 10/15 | €135,018 | €149,912 | +€14,894 | +11.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €85,000 | €98,000 | +€13,000 | +15.3% |
| Distributable reserves | 133 | €85,000 | €98,000 | +€13,000 | +15.3% |
| Profit (loss) carried forward | 14 | €40,018 | €41,912 | +€1,894 | +4.7% |
| Amounts payable | 17/49 | €150,239 | €116,170 | -€34,068 | -22.7% |
| Amounts payable after more than one year | 17 | €105,843 | €80,196 | -€25,647 | -24.2% |
| Financial debts | 170/4 | €105,843 | €80,196 | -€25,647 | -24.2% |
| Amounts payable within one year | 42/48 | €44,396 | €35,975 | -€8,421 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €24,796 | €25,647 | +€852 | +3.4% |
| Trade debts | 44 | €1,871 | €5,604 | +€3,733 | +200% |
| Suppliers | 440/4 | €1,871 | €5,604 | +€3,733 | +200% |
| Advances received on contracts in progress | 46 | €3,586 | - | -€3,586 | |
| Taxes, remuneration and social security | 45 | €12,842 | €3,520 | -€9,322 | -72.6% |
| Taxes | 450/3 | €12,792 | €3,520 | -€9,272 | -72.5% |
| Remuneration and social security | 454/9 | €50 | - | -€50 | |
| Other amounts payable | 47/48 | €1,301 | €1,204 | -€97 | -7.5% |
| Remuneration, social security and pensions | 62 | €49,437 | €52,516 | +€3,080 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,656 | €23,635 | +€1,978 | +9.1% |
| Other operating charges | 640/8 | €3,659 | €3,595 | -€64 | -1.7% |
| Gross operating margin | 9900 | €150,578 | €107,803 | -€42,775 | -28.4% |
| Operating profit (loss) | 9901 | €75,827 | €28,058 | -€47,769 | -63.0% |
| Financial income | 75/76B | €35 | €11 | -€24 | -68.0% |
| Recurring financial income | 75 | €35 | €11 | -€24 | -68.0% |
| Financial charges | 65/66B | €4,580 | €3,955 | -€625 | -13.6% |
| Recurring financial charges | 65 | €4,580 | €3,955 | -€625 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €71,282 | €24,114 | -€47,167 | -66.2% |
| Income taxes | 67/77 | €22,767 | €9,221 | -€13,546 | -59.5% |
| Profit (loss) for the period | 9904 | €48,515 | €14,894 | -€33,621 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,515 | €14,894 | -€33,621 | -69.3% |
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 16 October 2026 via checked.be.