De Roock: 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 Roock
Largest movements
- Tangible fixed assets -€27,604
down €27,604 (-3.3%), from €838,621 to €811,017
of which Land and buildings: -€25,236
- Receivables within one year +€25,133
up €25,133 (+34.6%), from €72,715 to €97,847
of which Trade receivables: +€30,550
- Debts after one year -€67,889
down €67,889 (-13.5%), from €504,362 to €436,473
of which Financial debts: -€63,849
- Reserves +€36,763
up €36,763 (+22.7%), from €161,698 to €198,460
of which Distributable reserves: +€36,763
- Trade debts +€15,816
up €15,816 (+50.2%), from €31,533 to €47,349
- Gross operating margin +€28,196
up €28,196 (+33.0%), from €85,316 to €113,512
- Taxes +€8,504
up €8,504 (+93.1%), from €9,135 to €17,640
- Write-downs +€6,367
new in 2025: €6,367
- Depreciation +€1,961
up €1,961 (+5.6%), from €35,112 to €37,073
- Financial charges -€1,226
down €1,226 (-9.3%), from €13,247 to €12,021
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 | €934,635 | €934,345 | -€290 | 0.0% |
| Fixed assets | 21/28 | €838,621 | €811,017 | -€27,604 | -3.3% |
| Tangible fixed assets | 22/27 | €838,621 | €811,017 | -€27,604 | -3.3% |
| Land and buildings | 22 | €835,429 | €810,193 | -€25,236 | -3.0% |
| Furniture and vehicles | 24 | €3,192 | €824 | -€2,368 | -74.2% |
| Current assets | 29/58 | €96,014 | €123,329 | +€27,314 | +28.4% |
| Amounts receivable within one year | 40/41 | €72,715 | €97,847 | +€25,133 | +34.6% |
| Trade receivables | 40 | €61,486 | €92,036 | +€30,550 | +49.7% |
| Other amounts receivable | 41 | €11,229 | €5,811 | -€5,418 | -48.2% |
| Cash at bank and in hand | 54/58 | €19,184 | €21,610 | +€2,426 | +12.6% |
| Deferred charges and accrued income | 490/1 | €4,116 | €3,871 | -€244 | -5.9% |
| Total equity and liabilities | 10/49 | €934,635 | €934,345 | -€290 | 0.0% |
| Equity | 10/15 | €167,898 | €204,660 | +€36,763 | +21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €161,698 | €198,460 | +€36,763 | +22.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €161,698 | €198,460 | +€36,763 | +22.7% |
| Amounts payable | 17/49 | €766,738 | €729,685 | -€37,053 | -4.8% |
| Amounts payable after more than one year | 17 | €504,362 | €436,473 | -€67,889 | -13.5% |
| Financial debts | 170/4 | €487,757 | €423,908 | -€63,849 | -13.1% |
| Other amounts payable | 178/9 | €16,605 | €12,565 | -€4,040 | -24.3% |
| Amounts payable within one year | 42/48 | €255,327 | €287,175 | +€31,848 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €61,428 | €63,849 | +€2,421 | +3.9% |
| Trade debts | 44 | €31,533 | €47,349 | +€15,816 | +50.2% |
| Suppliers | 440/4 | €31,533 | €47,349 | +€15,816 | +50.2% |
| Taxes, remuneration and social security | 45 | €13,650 | €20,393 | +€6,743 | +49.4% |
| Taxes | 450/3 | €11,019 | €17,745 | +€6,726 | +61.0% |
| Remuneration and social security | 454/9 | €2,631 | €2,648 | +€17 | +0.7% |
| Other amounts payable | 47/48 | €148,716 | €155,584 | +€6,868 | +4.6% |
| Accrued charges and deferred income | 492/3 | €7,049 | €6,037 | -€1,012 | -14.4% |
| Non-recurring operating income | 76A | - | €653 | +€653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,112 | €37,073 | +€1,961 | +5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,367 | +€6,367 | |
| Other operating charges | 640/8 | €3,976 | €3,699 | -€277 | -7.0% |
| Gross operating margin | 9900 | €85,316 | €113,512 | +€28,196 | +33.0% |
| Operating profit (loss) | 9901 | €46,228 | €66,373 | +€20,145 | +43.6% |
| Financial income | 75/76B | €5 | €50 | +€45 | +942.7% |
| Recurring financial income | 75 | €5 | €50 | +€45 | +942.7% |
| Financial charges | 65/66B | €13,247 | €12,021 | -€1,226 | -9.3% |
| Recurring financial charges | 65 | €13,247 | €12,021 | -€1,226 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €32,986 | €54,403 | +€21,416 | +64.9% |
| Income taxes | 67/77 | €9,135 | €17,640 | +€8,504 | +93.1% |
| Profit (loss) for the period | 9904 | €23,851 | €36,763 | +€12,912 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,851 | €36,763 | +€12,912 | +54.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.