De Roeve Mechanical: 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 Roeve Mechanical
Largest movements
- Cash +€156,440
up €156,440 (+134%), from €117,072 to €273,511
mainly Debts after one year (+€131,627) and Receivables within one year (+€94,479)
- Receivables within one year -€94,479
down €94,479 (-14.5%), from €650,614 to €556,135
of which Trade receivables: -€94,319
- Deferred charges and accrued income +€36,000
up €36,000 (+32.1%), from €112,004 to €148,004
- Tangible fixed assets +€34,277
up €34,277 (+49.0%), from €69,901 to €104,178
of which Plant, machinery and equipment: +€36,031
- Stocks and contracts +€31,000
new in 2025: €31,000
- Debts after one year +€131,627
up €131,627 (+427%), from €30,838 to €162,466
- Trade debts +€48,255
up €48,255 (+58.5%), from €82,450 to €130,705
- Other debts -€25,000
down €25,000 (-3.1%), from €805,000 to €780,000
- Staff costs +€202,530
up €202,530 (+97.6%), from €207,404 to €409,934
- Gross operating margin +€172,716
up €172,716 (+72.9%), from €237,068 to €409,784
- Provisions -€34,553
new in 2025: -€34,553
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 | €1,071,758 | €1,234,996 | +€163,237 | +15.2% |
| Fixed assets | 21/28 | €192,068 | €226,345 | +€34,277 | +17.8% |
| Intangible fixed assets | 21 | €122,167 | €122,167 | = | 0.0% |
| Tangible fixed assets | 22/27 | €69,901 | €104,178 | +€34,277 | +49.0% |
| Plant, machinery and equipment | 23 | €65,943 | €101,974 | +€36,031 | +54.6% |
| Furniture and vehicles | 24 | €3,959 | €2,204 | -€1,755 | -44.3% |
| Current assets | 29/58 | €879,690 | €1,008,651 | +€128,961 | +14.7% |
| Stocks and contracts in progress | 3 | - | €31,000 | +€31,000 | |
| Stocks | 30/36 | - | €31,000 | +€31,000 | |
| Amounts receivable within one year | 40/41 | €650,614 | €556,135 | -€94,479 | -14.5% |
| Trade receivables | 40 | €650,454 | €556,135 | -€94,319 | -14.5% |
| Other amounts receivable | 41 | €160 | - | -€160 | |
| Cash at bank and in hand | 54/58 | €117,072 | €273,511 | +€156,440 | +134% |
| Deferred charges and accrued income | 490/1 | €112,004 | €148,004 | +€36,000 | +32.1% |
| Total equity and liabilities | 10/49 | €1,071,758 | €1,234,996 | +€163,237 | +15.2% |
| Equity | 10/15 | €80,803 | €80,885 | +€83 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €60,803 | €60,885 | +€83 | +0.1% |
| Non-distributable reserves | 130/1 | €1,487 | €1,487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €59,316 | €59,398 | +€83 | +0.1% |
| Amounts payable | 17/49 | €990,956 | €1,154,111 | +€163,155 | +16.5% |
| Amounts payable after more than one year | 17 | €30,838 | €162,466 | +€131,627 | +427% |
| Financial debts | 170/4 | €30,838 | €162,466 | +€131,627 | +427% |
| Amounts payable within one year | 42/48 | €960,117 | €991,645 | +€31,528 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €11,729 | €12,369 | +€640 | +5.5% |
| Trade debts | 44 | €82,450 | €130,705 | +€48,255 | +58.5% |
| Suppliers | 440/4 | €82,450 | €130,705 | +€48,255 | +58.5% |
| Taxes, remuneration and social security | 45 | €60,939 | €68,571 | +€7,632 | +12.5% |
| Taxes | 450/3 | €30,784 | €17,638 | -€13,147 | -42.7% |
| Remuneration and social security | 454/9 | €30,155 | €50,933 | +€20,779 | +68.9% |
| Other amounts payable | 47/48 | €805,000 | €780,000 | -€25,000 | -3.1% |
| Non-recurring operating income | 76A | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €207,404 | €409,934 | +€202,530 | +97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,156 | €24,653 | +€2,497 | +11.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€34,553 | -€34,553 | |
| Other operating charges | 640/8 | €1,992 | €1,097 | -€895 | -44.9% |
| Gross operating margin | 9900 | €237,068 | €409,784 | +€172,716 | +72.9% |
| Operating profit (loss) | 9901 | €5,516 | €8,653 | +€3,137 | +56.9% |
| Financial income | 75/76B | €74 | €72 | -€2 | -2.5% |
| Recurring financial income | 75 | €74 | €72 | -€2 | -2.5% |
| Financial charges | 65/66B | €5,225 | €4,898 | -€327 | -6.3% |
| Recurring financial charges | 65 | €5,225 | €4,898 | -€327 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €365 | €3,827 | +€3,462 | +949% |
| Income taxes | 67/77 | - | €3,744 | +€3,744 | |
| Profit (loss) for the period | 9904 | €365 | €83 | -€282 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €365 | €83 | -€282 | -77.4% |
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 22 October 2026 via checked.be.