DE ROOCK GILBERT: 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 GILBERT
Largest movements
- Cash +€760,136
up €760,136 (+96.4%), from €788,225 to €1.5m
mainly Advances received (+€1.6m) and Net result for the year (+€243,317)
- Stocks and contracts +€581,215
up €581,215 (+20.9%), from €2.8m to €3.4m
- Tangible fixed assets -€133,779
down €133,779 (-13.6%), from €986,624 to €852,846
of which Furniture and vehicles: -€110,814
- Advances received +€1.6m
new in 2025: €1.6m
- Short-term financial debts -€167,162
no longer reported in 2025 (was €167,162)
- Trade debts -€140,059
down €140,059 (-85.3%), from €164,212 to €24,153
- Reserves -€126,683
down €126,683 (-3.2%), from €4.0m to €3.8m
of which Distributable reserves: -€126,683
- Other debts +€112,670
up €112,670 (+17.7%), from €638,018 to €750,688
- Gross operating margin -€817,835
down €817,835 (-48.0%), from €1.7m to €886,246
- Taxes -€219,519
down €219,519 (-61.2%), from €358,980 to €139,461
- Staff costs +€64,566
up €64,566 (+90.4%), from €71,460 to €136,026
- Financial charges -€34,413
down €34,413 (-44.9%), from €76,723 to €42,310
- Other operating charges +€29,063
up €29,063 (+25.9%), from €112,137 to €141,200
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 | €5,214,014 | €6,434,233 | +€1.2m | +23.4% |
| Fixed assets | 21/28 | €1,024,446 | €890,668 | -€133,779 | -13.1% |
| Tangible fixed assets | 22/27 | €986,624 | €852,846 | -€133,779 | -13.6% |
| Land and buildings | 22 | €245,566 | €228,908 | -€16,658 | -6.8% |
| Plant, machinery and equipment | 23 | €27,396 | €21,090 | -€6,306 | -23.0% |
| Furniture and vehicles | 24 | €713,663 | €602,848 | -€110,814 | -15.5% |
| Financial fixed assets | 28 | €37,822 | €37,822 | = | 0.0% |
| Current assets | 29/58 | €4,189,568 | €5,543,565 | +€1.4m | +32.3% |
| Stocks and contracts in progress | 3 | €2,776,010 | €3,357,225 | +€581,215 | +20.9% |
| Stocks | 30/36 | €2,776,010 | €3,357,225 | +€581,215 | +20.9% |
| Amounts receivable within one year | 40/41 | €625,333 | €617,980 | -€7,353 | -1.2% |
| Trade receivables | 40 | €301,797 | €311,198 | +€9,401 | +3.1% |
| Other amounts receivable | 41 | €323,536 | €306,782 | -€16,754 | -5.2% |
| Cash at bank and in hand | 54/58 | €788,225 | €1,548,361 | +€760,136 | +96.4% |
| Deferred charges and accrued income | 490/1 | - | €20,000 | +€20,000 | |
| Total equity and liabilities | 10/49 | €5,214,014 | €6,434,233 | +€1.2m | +23.4% |
| Equity | 10/15 | €4,099,346 | €3,972,663 | -€126,683 | -3.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €3,974,346 | €3,847,663 | -€126,683 | -3.2% |
| Non-distributable reserves | 130/1 | €21,409 | €21,409 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,409 | €21,409 | = | 0.0% |
| Distributable reserves | 133 | €3,952,937 | €3,826,254 | -€126,683 | -3.2% |
| Amounts payable | 17/49 | €1,114,668 | €2,461,570 | +€1.3m | +121% |
| Amounts payable after more than one year | 17 | €39,522 | - | -€39,522 | |
| Financial debts | 170/4 | €39,522 | - | -€39,522 | |
| Amounts payable within one year | 42/48 | €1,075,147 | €2,461,570 | +€1.4m | +129% |
| Current portion of amounts payable after more than one year | 42 | €72,491 | €39,522 | -€32,969 | -45.5% |
| Financial debts | 43 | €167,162 | - | -€167,162 | |
| Credit institutions | 430/8 | €167,162 | - | -€167,162 | |
| Trade debts | 44 | €164,212 | €24,153 | -€140,059 | -85.3% |
| Suppliers | 440/4 | €164,212 | €24,153 | -€140,059 | -85.3% |
| Advances received on contracts in progress | 46 | - | €1,600,000 | +€1.6m | |
| Taxes, remuneration and social security | 45 | €33,263 | €47,208 | +€13,945 | +41.9% |
| Taxes | 450/3 | €33,263 | €39,232 | +€5,969 | +17.9% |
| Remuneration and social security | 454/9 | - | €7,975 | +€7,975 | |
| Other amounts payable | 47/48 | €638,018 | €750,688 | +€112,670 | +17.7% |
| Non-recurring operating income | 76A | €33,760 | - | -€33,760 | |
| Remuneration, social security and pensions | 62 | €71,460 | €136,026 | +€64,566 | +90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,847 | €183,931 | -€26,916 | -12.8% |
| Other operating charges | 640/8 | €112,137 | €141,200 | +€29,063 | +25.9% |
| Non-recurring operating charges | 66A | €16,470 | - | -€16,470 | |
| Gross operating margin | 9900 | €1,704,080 | €886,246 | -€817,835 | -48.0% |
| Operating profit (loss) | 9901 | €1,293,167 | €425,088 | -€868,079 | -67.1% |
| Financial charges | 65/66B | €76,723 | €42,310 | -€34,413 | -44.9% |
| Recurring financial charges | 65 | €76,723 | €42,310 | -€34,413 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €1,216,444 | €382,778 | -€833,666 | -68.5% |
| Income taxes | 67/77 | €358,980 | €139,461 | -€219,519 | -61.2% |
| Profit (loss) for the period | 9904 | €857,464 | €243,317 | -€614,147 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €857,464 | €243,317 | -€614,147 | -71.6% |
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 19 October 2026 via checked.be.