DE ROECK BERT: what changed
Two fiscal 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 BERT
Largest movements
- Cash +€7,652
up €7,652 (+57.1%), from €13,403 to €21,055
mainly Net result for the year (+€6,550) and Tax, wage and social debts (+€4,477)
- Deferred charges and accrued income +€2,499
new in 2025: €2,499
- Tangible fixed assets -€1,340
down €1,340 (-12.5%), from €10,727 to €9,387
of which Land and buildings: -€1,385
- Receivables within one year +€761
up €761 (+16.9%), from €4,513 to €5,274
of which Other amounts receivable: +€2,391
- Stocks and contracts -€577
down €577 (-6.3%), from €9,215 to €8,638
- Profit (loss) carried forward +€6,550
up €6,550 (+8.9%), from -€73,430 to -€66,880
- Tax, wage and social debts +€4,477
new in 2025: €4,477
- Other debts -€2,911
down €2,911 (-3.2%), from €90,626 to €87,715
- Trade debts +€879
up €879 (+417.6%), from €210 to €1,089
- Depreciation -€3,634
down €3,634 (-61.8%), from €5,881 to €2,246
- Taxes -€3,418
down €3,418, from €2,191 to -€1,227
- Other operating charges -€724
down €724 (-62.1%), from €1,165 to €441
- Gross operating margin -€475
down €475 (-5.6%), from €8,552 to €8,077
- Financial charges +€89
up €89 (+229.0%), from €39 to €128
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.
Cash bridge derived
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 | €37,858 | €46,853 | +€8,995 | +23.8% |
| Fixed assets | 21/28 | €10,727 | €9,387 | -€1,340 | -12.5% |
| Tangible fixed assets | 22/27 | €10,727 | €9,387 | -€1,340 | -12.5% |
| Land and buildings | 22 | €9,989 | €8,603 | -€1,385 | -13.9% |
| Plant, machinery and equipment | 23 | - | €783 | +€783 | |
| Furniture and vehicles | 24 | €739 | - | -€739 | |
| Current assets | 29/58 | €27,131 | €37,466 | +€10,336 | +38.1% |
| Stocks and contracts in progress | 3 | €9,215 | €8,638 | -€577 | -6.3% |
| Stocks | 30/36 | €9,215 | €8,638 | -€577 | -6.3% |
| Amounts receivable within one year | 40/41 | €4,513 | €5,274 | +€761 | +16.9% |
| Trade receivables | 40 | €1,990 | €360 | -€1,630 | -81.9% |
| Other amounts receivable | 41 | €2,523 | €4,914 | +€2,391 | +94.8% |
| Cash at bank and in hand | 54/58 | €13,403 | €21,055 | +€7,652 | +57.1% |
| Deferred charges and accrued income | 490/1 | - | €2,499 | +€2,499 | |
| Total equity and liabilities | 10/49 | €37,858 | €46,853 | +€8,995 | +23.8% |
| Equity | 10/15 | -€52,979 | -€46,429 | +€6,550 | +12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,430 | -€66,880 | +€6,550 | +8.9% |
| Amounts payable | 17/49 | €90,837 | €93,282 | +€2,445 | +2.7% |
| Amounts payable within one year | 42/48 | €90,837 | €93,282 | +€2,445 | +2.7% |
| Trade debts | 44 | €210 | €1,089 | +€879 | +417.6% |
| Suppliers | 440/4 | €210 | €1,089 | +€879 | +417.6% |
| Taxes, remuneration and social security | 45 | - | €4,477 | +€4,477 | |
| Taxes | 450/3 | - | €4,477 | +€4,477 | |
| Other amounts payable | 47/48 | €90,626 | €87,715 | -€2,911 | -3.2% |
| Non-recurring operating income | 76A | €650 | - | -€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,881 | €2,246 | -€3,634 | -61.8% |
| Other operating charges | 640/8 | €1,165 | €441 | -€724 | -62.1% |
| Gross operating margin | 9900 | €8,552 | €8,077 | -€475 | -5.6% |
| Operating profit (loss) | 9901 | €1,507 | €5,390 | +€3,883 | +257.7% |
| Financial income | 75/76B | €29 | €62 | +€33 | +112.7% |
| Recurring financial income | 75 | €29 | €62 | +€33 | +112.7% |
| Financial charges | 65/66B | €39 | €128 | +€89 | +229.0% |
| Recurring financial charges | 65 | €39 | €128 | +€89 | +229.0% |
| Profit (loss) for the period before taxes | 9903 | €1,497 | €5,323 | +€3,826 | +255.6% |
| Income taxes | 67/77 | €2,191 | -€1,227 | -€3,418 | |
| Profit (loss) for the period | 9904 | -€694 | €6,550 | +€7,244 | |
| Profit (loss) for the period to be appropriated | 9905 | -€694 | €6,550 | +€7,244 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.