De Roopoorte: 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 Roopoorte
Largest movements
- Tangible fixed assets -€9,682
down €9,682 (-86.2%), from €11,231 to €1,550
of which Furniture and vehicles: -€6,650
- Cash +€3,976
up €3,976 (+25.7%), from €15,475 to €19,451
mainly Depreciation (+€9,682) and Tax, wage and social debts (+€1,248)
- Stocks and contracts +€1,560
up €1,560 (+2.3%), from €67,720 to €69,281
- Other debts -€4,135
down €4,135 (-4.8%), from €86,563 to €82,428
- Trade debts -€1,678
down €1,678 (-70.7%), from €2,375 to €697
- Tax, wage and social debts +€1,248
up €1,248 (+54.7%), from €2,282 to €3,530
- Gross operating margin -€1,192
down €1,192 (-8.9%), from €13,342 to €12,150
- Depreciation -€588
down €588 (-5.7%), from €10,270 to €9,682
- Other operating charges -€275
down €275 (-18.1%), from €1,521 to €1,247
- Financial income -€149
down €149 (-31.6%), from €472 to €323
- Financial charges -€138
down €138 (-12.0%), from €1,145 to €1,008
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 | €94,427 | €90,311 | -€4,115 | -4.4% |
| Fixed assets | 21/28 | €11,231 | €1,550 | -€9,682 | -86.2% |
| Tangible fixed assets | 22/27 | €11,231 | €1,550 | -€9,682 | -86.2% |
| Land and buildings | 22 | €3,031 | €0 | -€3,031 | -100% |
| Furniture and vehicles | 24 | €8,200 | €1,550 | -€6,650 | -81.1% |
| Current assets | 29/58 | €83,195 | €88,762 | +€5,566 | +6.7% |
| Stocks and contracts in progress | 3 | €67,720 | €69,281 | +€1,560 | +2.3% |
| Stocks | 30/36 | €67,720 | €69,281 | +€1,560 | +2.3% |
| Amounts receivable within one year | 40/41 | €0 | €30 | +€30 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €30 | +€30 | |
| Cash at bank and in hand | 54/58 | €15,475 | €19,451 | +€3,976 | +25.7% |
| Total equity and liabilities | 10/49 | €94,427 | €90,311 | -€4,115 | -4.4% |
| Equity | 10/15 | €3,207 | €3,657 | +€450 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,393 | -€14,943 | +€450 | +2.9% |
| Amounts payable | 17/49 | €91,220 | €86,655 | -€4,565 | -5.0% |
| Amounts payable within one year | 42/48 | €91,220 | €86,655 | -€4,565 | -5.0% |
| Trade debts | 44 | €2,375 | €697 | -€1,678 | -70.7% |
| Suppliers | 440/4 | €2,375 | €697 | -€1,678 | -70.7% |
| Taxes, remuneration and social security | 45 | €2,282 | €3,530 | +€1,248 | +54.7% |
| Taxes | 450/3 | €2,282 | €3,530 | +€1,248 | +54.7% |
| Other amounts payable | 47/48 | €86,563 | €82,428 | -€4,135 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,270 | €9,682 | -€588 | -5.7% |
| Other operating charges | 640/8 | €1,521 | €1,247 | -€275 | -18.1% |
| Gross operating margin | 9900 | €13,342 | €12,150 | -€1,192 | -8.9% |
| Operating profit (loss) | 9901 | €1,551 | €1,222 | -€329 | -21.2% |
| Financial income | 75/76B | €472 | €323 | -€149 | -31.6% |
| Recurring financial income | 75 | €472 | €323 | -€149 | -31.6% |
| Financial charges | 65/66B | €1,145 | €1,008 | -€138 | -12.0% |
| Recurring financial charges | 65 | €1,145 | €1,008 | -€138 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €878 | €537 | -€340 | -38.8% |
| Income taxes | 67/77 | €168 | €88 | -€80 | -47.9% |
| Profit (loss) for the period | 9904 | €710 | €450 | -€260 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €710 | €450 | -€260 | -36.6% |
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 13 October 2026 via checked.be.