DE ROECKLIJN: 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.
What changed
DE ROECKLIJN
NACE 68.321, Property management for co-owned buildings (syndics)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€298,501
2024 · €147,048+€151,452
Equity
€2.0m
2024 · €1.7m+€259,501
Cash
€120,830
2024 · €112,241+€8,589
Balance sheet total
€2.6m
2024 · €2.5m+€91,824
Largest movements
Assets
- Current investments +€350,000
up €350,000 (+100%), from €350,000 to €700,000
- Tangible fixed assets -€204,315
down €204,315 (-10.6%), from €1.9m to €1.7m
- Receivables within one year -€59,416
down €59,416 (-47.9%), from €123,916 to €64,500
of which Other amounts receivable: -€59,471
Equity and liabilities
- Reserves +€259,294
up €259,294 (+17.9%), from €1.4m to €1.7m
of which Distributable reserves: +€274,300
- Debts after one year -€123,875
down €123,875 (-28.6%), from €433,097 to €309,222
- Tax, wage and social debts -€50,372
down €50,372 (-53.6%), from €93,962 to €43,590
of which Taxes: -€50,720
Income statement
- Gross operating margin +€201,009
up €201,009 (+41.0%), from €490,356 to €691,365
- Taxes +€73,785
up €73,785 (+97.8%), from €75,427 to €149,212
- Depreciation -€13,320
down €13,320 (-7.4%), from €179,561 to €166,241
- Financial income +€10,934
up €10,934 (+485%), from €2,256 to €13,190
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.
Result 2024
€147,048
Gross operating margin
+€201,009
Staff costs
-€2,261
Depreciation
+€13,320
Other operating charges
+€1,035
Financial income
+€10,934
Financial charges
+€1,200
Taxes
-€73,785
Result 2025
€298,501
raises the resultlowers the result
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.
From operations
+€482,768
Investment
-€311,925
Financing
-€162,254
Cash 2024
€112,241
From operations (derived)
+€482,768
Net result for the year
+€298,501
Depreciation
+€166,241
Receivables within one year
+€59,416
Deferred charges and accrued income
+€3,033
Provisions
-€7,732
Trade debts
-€2,780
Tax, wage and social debts
-€50,372
Other debts
+€25,765
Accrued charges and deferred income
-€9,304
Investment (derived)
-€311,925
Investment in fixed assets (net)
+€38,075
Current investments
-€350,000
Financing
-€162,254
Debts after one year
-€123,875
Current portion of long-term debt
+€621
Contributions, distributions and other
-€39,000
Cash 2025
€120,830
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,510,870 | €2,602,694 | +€91,824 | +3.7% |
| Fixed assets | 21/28 | €1,921,153 | €1,716,837 | -€204,315 | -10.6% |
| Tangible fixed assets | 22/27 | €1,921,153 | €1,716,837 | -€204,315 | -10.6% |
| Land and buildings | 22 | €1,921,153 | €1,716,837 | -€204,315 | -10.6% |
| Current assets | 29/58 | €589,717 | €885,856 | +€296,139 | +50.2% |
| Amounts receivable within one year | 40/41 | €123,916 | €64,500 | -€59,416 | -47.9% |
| Trade receivables | 40 | €4,195 | €4,250 | +€55 | +1.3% |
| Other amounts receivable | 41 | €119,721 | €60,250 | -€59,471 | -49.7% |
| Current investments | 50/53 | €350,000 | €700,000 | +€350,000 | +100% |
| Cash at bank and in hand | 54/58 | €112,241 | €120,830 | +€8,589 | +7.7% |
| Deferred charges and accrued income | 490/1 | €3,560 | €527 | -€3,033 | -85.2% |
| Total equity and liabilities | 10/49 | €2,510,870 | €2,602,694 | +€91,824 | +3.7% |
| Equity | 10/15 | €1,696,616 | €1,956,117 | +€259,501 | +15.3% |
| Contributions | 10/11 | €247,000 | €247,000 | = | 0.0% |
| Capital | 10 | €247,000 | €247,000 | = | 0.0% |
| Issued capital | 100 | €247,000 | €247,000 | = | 0.0% |
| Reserves | 13 | €1,447,724 | €1,707,017 | +€259,294 | +17.9% |
| Non-distributable reserves | 130/1 | €24,700 | €24,700 | = | 0.0% |
| Legal reserve | 130 | €24,700 | €24,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €160,824 | €145,817 | -€15,006 | -9.3% |
| Distributable reserves | 133 | €1,262,200 | €1,536,500 | +€274,300 | +21.7% |
| Profit (loss) carried forward | 14 | €1,892 | €2,099 | +€207 | +10.9% |
| Provisions and deferred taxes | 16 | €82,844 | €75,113 | -€7,732 | -9.3% |
| Deferred taxes | 168 | €82,844 | €75,113 | -€7,732 | -9.3% |
| Amounts payable | 17/49 | €731,409 | €571,464 | -€159,945 | -21.9% |
| Amounts payable after more than one year | 17 | €433,097 | €309,222 | -€123,875 | -28.6% |
| Financial debts | 170/4 | €433,097 | €309,222 | -€123,875 | -28.6% |
| Amounts payable within one year | 42/48 | €286,021 | €259,255 | -€26,767 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €122,773 | €123,394 | +€621 | +0.5% |
| Trade debts | 44 | €41,686 | €38,906 | -€2,780 | -6.7% |
| Suppliers | 440/4 | €41,686 | €38,906 | -€2,780 | -6.7% |
| Taxes, remuneration and social security | 45 | €93,962 | €43,590 | -€50,372 | -53.6% |
| Taxes | 450/3 | €84,000 | €33,280 | -€50,720 | -60.4% |
| Remuneration and social security | 454/9 | €9,962 | €10,310 | +€348 | +3.5% |
| Other amounts payable | 47/48 | €27,599 | €53,364 | +€25,765 | +93.4% |
| Accrued charges and deferred income | 492/3 | €12,292 | €2,988 | -€9,304 | -75.7% |
| Remuneration, social security and pensions | 62 | €62,387 | €64,648 | +€2,261 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,561 | €166,241 | -€13,320 | -7.4% |
| Other operating charges | 640/8 | €27,563 | €26,529 | -€1,035 | -3.8% |
| Gross operating margin | 9900 | €490,356 | €691,365 | +€201,009 | +41.0% |
| Operating profit (loss) | 9901 | €220,845 | €433,948 | +€213,103 | +96.5% |
| Financial income | 75/76B | €2,256 | €13,190 | +€10,934 | +485% |
| Recurring financial income | 75 | €2,256 | €13,190 | +€10,934 | +485% |
| Financial charges | 65/66B | €8,358 | €7,157 | -€1,200 | -14.4% |
| Recurring financial charges | 65 | €8,358 | €7,157 | -€1,200 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €214,744 | €439,981 | +€225,237 | +105% |
| Transfer from deferred taxes | 780 | €7,732 | €7,732 | = | 0.0% |
| Income taxes | 67/77 | €75,427 | €149,212 | +€73,785 | +97.8% |
| Profit (loss) for the period | 9904 | €147,048 | €298,501 | +€151,452 | +103% |
| Transfer from tax-exempt reserves | 789 | €15,006 | €15,006 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €162,055 | €313,507 | +€151,452 | +93.5% |
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 29 October 2026 via checked.be.