DE ROO: what changed
DE ROO
Largest movements
- Stocks and contracts +€63,772
up €63,772 (+31.4%), from €203,000 to €266,772
- Cash +€26,367
up €26,367 (+247%), from €10,685 to €37,052
mainly Trade debts (+€69,124) and Net result for the year (+€44,572)
- Tangible fixed assets -€21,151
down €21,151 (-18.0%), from €117,306 to €96,155
of which Furniture and vehicles: -€12,886
- Intangible fixed assets -€11,500
down €11,500 (-17.1%), from €67,362 to €55,862
- Trade debts +€69,124
up €69,124 (+189%), from €36,593 to €105,717
- Debts after one year -€45,310
down €45,310 (-39.1%), from €116,026 to €70,715
- Reserves +€24,572
up €24,572 (+9.4%), from €261,770 to €286,342
- Other debts +€11,200
up €11,200 (+193%), from €5,800 to €17,000
- Current portion of long-term debt -€6,248
down €6,248 (-12.1%), from €51,559 to €45,310
- Other operating charges +€25,643
up €25,643 (+530%), from €4,842 to €30,485
- Gross operating margin +€21,415
up €21,415 (+9.5%), from €225,563 to €246,978
- Staff costs +€15,466
up €15,466 (+15.6%), from €98,837 to €114,303
- Taxes -€3,850
down €3,850 (-22.0%), from €17,521 to €13,670
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €515,422 | €572,047 | +€56,625 | +11.0% |
| Fixed assets | 21/28 | €187,417 | €154,767 | -€32,651 | -17.4% |
| Intangible fixed assets | 21 | €67,362 | €55,862 | -€11,500 | -17.1% |
| Tangible fixed assets | 22/27 | €117,306 | €96,155 | -€21,151 | -18.0% |
| Land and buildings | 22 | €68,648 | €59,800 | -€8,848 | -12.9% |
| Plant, machinery and equipment | 23 | €7,770 | €8,354 | +€584 | +7.5% |
| Furniture and vehicles | 24 | €40,887 | €28,002 | -€12,886 | -31.5% |
| Financial fixed assets | 28 | €2,750 | €2,750 | = | 0.0% |
| Current assets | 29/58 | €328,005 | €417,280 | +€89,276 | +27.2% |
| Stocks and contracts in progress | 3 | €203,000 | €266,772 | +€63,772 | +31.4% |
| Stocks | 30/36 | €203,000 | €266,772 | +€63,772 | +31.4% |
| Amounts receivable within one year | 40/41 | €111,074 | €105,817 | -€5,256 | -4.7% |
| Trade receivables | 40 | €92,822 | €76,182 | -€16,640 | -17.9% |
| Other amounts receivable | 41 | €18,252 | €29,635 | +€11,383 | +62.4% |
| Cash at bank and in hand | 54/58 | €10,685 | €37,052 | +€26,367 | +247% |
| Deferred charges and accrued income | 490/1 | €3,246 | €7,639 | +€4,393 | +135% |
| Total equity and liabilities | 10/49 | €515,422 | €572,047 | +€56,625 | +11.0% |
| Equity | 10/15 | €281,770 | €306,342 | +€24,572 | +8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €261,770 | €286,342 | +€24,572 | +9.4% |
| Distributable reserves | 133 | €261,770 | €286,342 | +€24,572 | +9.4% |
| Amounts payable | 17/49 | €233,652 | €265,705 | +€32,053 | +13.7% |
| Amounts payable after more than one year | 17 | €116,026 | €70,715 | -€45,310 | -39.1% |
| Financial debts | 170/4 | €116,026 | €70,715 | -€45,310 | -39.1% |
| Amounts payable within one year | 42/48 | €114,467 | €191,831 | +€77,365 | +67.6% |
| Current portion of amounts payable after more than one year | 42 | €51,559 | €45,310 | -€6,248 | -12.1% |
| Trade debts | 44 | €36,593 | €105,717 | +€69,124 | +189% |
| Suppliers | 440/4 | €36,593 | €105,717 | +€69,124 | +189% |
| Taxes, remuneration and social security | 45 | €20,514 | €23,804 | +€3,289 | +16.0% |
| Taxes | 450/3 | €7,521 | €10,521 | +€3,000 | +39.9% |
| Remuneration and social security | 454/9 | €12,993 | €13,283 | +€289 | +2.2% |
| Other amounts payable | 47/48 | €5,800 | €17,000 | +€11,200 | +193% |
| Accrued charges and deferred income | 492/3 | €3,160 | €3,158 | -€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €98,837 | €114,303 | +€15,466 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,800 | €39,051 | +€251 | +0.6% |
| Other operating charges | 640/8 | €4,842 | €30,485 | +€25,643 | +530% |
| Gross operating margin | 9900 | €225,563 | €246,978 | +€21,415 | +9.5% |
| Operating profit (loss) | 9901 | €83,084 | €63,139 | -€19,945 | -24.0% |
| Financial charges | 65/66B | €6,200 | €4,897 | -€1,303 | -21.0% |
| Recurring financial charges | 65 | €6,200 | €4,897 | -€1,303 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €76,884 | €58,243 | -€18,641 | -24.2% |
| Income taxes | 67/77 | €17,521 | €13,670 | -€3,850 | -22.0% |
| Profit (loss) for the period | 9904 | €59,363 | €44,572 | -€14,791 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,363 | €44,572 | -€14,791 | -24.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.