DE ROO JOHAN: 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 ROO JOHAN
Largest movements
- Cash +€29,586
up €29,586 (+7.7%), from €382,612 to €412,198
mainly Stocks and contracts (+€16,592) and Receivables within one year (+€15,206)
- Stocks and contracts -€16,592
down €16,592 (-21.8%), from €76,277 to €59,685
of which Contracts in progress: -€18,000
- Receivables within one year -€15,206
down €15,206 (-7.0%), from €218,588 to €203,382
of which Trade receivables: -€15,114
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€8,339
down €8,339 (-58.6%), from €14,230 to €5,890
- Taxes -€3,705
down €3,705 (-82.8%), from €4,473 to €768
- Financial income +€369
up €369 (+21.8%), from €1,692 to €2,062
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 | €1,074,389 | €1,069,280 | -€5,109 | -0.5% |
| Fixed assets | 21/28 | €395,140 | €392,868 | -€2,272 | -0.6% |
| Tangible fixed assets | 22/27 | €395,005 | €392,733 | -€2,272 | -0.6% |
| Land and buildings | 22 | €395,005 | €391,405 | -€3,600 | -0.9% |
| Plant, machinery and equipment | 23 | - | €1,328 | +€1,328 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €679,249 | €676,412 | -€2,837 | -0.4% |
| Stocks and contracts in progress | 3 | €76,277 | €59,685 | -€16,592 | -21.8% |
| Stocks | 30/36 | €54,277 | €55,685 | +€1,408 | +2.6% |
| Contracts in progress | 37 | €22,000 | €4,000 | -€18,000 | -81.8% |
| Amounts receivable within one year | 40/41 | €218,588 | €203,382 | -€15,206 | -7.0% |
| Trade receivables | 40 | €213,645 | €198,531 | -€15,114 | -7.1% |
| Other amounts receivable | 41 | €4,943 | €4,851 | -€92 | -1.9% |
| Cash at bank and in hand | 54/58 | €382,612 | €412,198 | +€29,586 | +7.7% |
| Deferred charges and accrued income | 490/1 | €1,773 | €1,147 | -€625 | -35.3% |
| Total equity and liabilities | 10/49 | €1,074,389 | €1,069,280 | -€5,109 | -0.5% |
| Equity | 10/15 | €1,052,991 | €1,053,319 | +€328 | 0.0% |
| Contributions | 10/11 | €736,126 | €736,126 | = | 0.0% |
| Reserves | 13 | €316,865 | €316,865 | = | 0.0% |
| Distributable reserves | 133 | €316,865 | €316,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €328 | +€328 | |
| Amounts payable | 17/49 | €21,397 | €15,961 | -€5,437 | -25.4% |
| Amounts payable within one year | 42/48 | €21,397 | €15,961 | -€5,437 | -25.4% |
| Trade debts | 44 | €7,784 | €11,128 | +€3,344 | +43.0% |
| Suppliers | 440/4 | €7,784 | €11,128 | +€3,344 | +43.0% |
| Taxes, remuneration and social security | 45 | €1,967 | €2,618 | +€650 | +33.0% |
| Taxes | 450/3 | €1,967 | €2,618 | +€650 | +33.0% |
| Other amounts payable | 47/48 | €11,646 | €2,215 | -€9,431 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €3,637 | +€37 | +1.0% |
| Other operating charges | 640/8 | €3,176 | €3,212 | +€36 | +1.1% |
| Gross operating margin | 9900 | €14,230 | €5,890 | -€8,339 | -58.6% |
| Operating profit (loss) | 9901 | €7,453 | -€959 | -€8,413 | |
| Financial income | 75/76B | €1,692 | €2,062 | +€369 | +21.8% |
| Recurring financial income | 75 | €1,692 | €2,062 | +€369 | +21.8% |
| Financial charges | 65/66B | €130 | €6 | -€124 | -95.1% |
| Recurring financial charges | 65 | €130 | €6 | -€124 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €9,015 | €1,096 | -€7,919 | -87.8% |
| Income taxes | 67/77 | €4,473 | €768 | -€3,705 | -82.8% |
| Profit (loss) for the period | 9904 | €4,542 | €328 | -€4,214 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,542 | €328 | -€4,214 | -92.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.