DE ROOS: 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 ROOS
Largest movements
- Tangible fixed assets -€198,702
down €198,702 (-17.0%), from €1.2m to €967,246
of which Land and buildings: -€195,384
- Cash +€86,055
up €86,055 (+96.5%), from €89,161 to €175,217
mainly Investment in fixed assets (net) (+€120,131) and Net result for the year (+€72,725)
- Financial fixed assets +€25,001
up €25,001 (+27.8%), from €90,002 to €115,002
- Debts after one year -€63,949
down €63,949 (-19.7%), from €324,183 to €260,234
- Trade debts -€16,704
down €16,704 (-72.8%), from €22,951 to €6,247
- Financial income -€99,815
down €99,815 (-99.9%), from €99,894 to €80
of which Non-recurring financial income: -€99,517
- Gross operating margin +€37,430
up €37,430 (+25.9%), from €144,718 to €182,148
- Depreciation +€4,706
up €4,706 (+9.6%), from €48,865 to €53,571
- Financial charges +€3,398
up €3,398 (+29.4%), from €11,550 to €14,947
- Other operating charges +€3,091
up €3,091 (+47.2%), from €6,549 to €9,640
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 | €1,347,659 | €1,265,444 | -€82,214 | -6.1% |
| Fixed assets | 21/28 | €1,255,950 | €1,082,249 | -€173,701 | -13.8% |
| Tangible fixed assets | 22/27 | €1,165,948 | €967,246 | -€198,702 | -17.0% |
| Land and buildings | 22 | €1,072,131 | €876,748 | -€195,384 | -18.2% |
| Plant, machinery and equipment | 23 | €3,401 | €4,686 | +€1,285 | +37.8% |
| Furniture and vehicles | 24 | €90,415 | €85,813 | -€4,603 | -5.1% |
| Financial fixed assets | 28 | €90,002 | €115,002 | +€25,001 | +27.8% |
| Current assets | 29/58 | €91,709 | €183,195 | +€91,487 | +99.8% |
| Amounts receivable within one year | 40/41 | €2,547 | €7,979 | +€5,432 | +213% |
| Trade receivables | 40 | - | €5,432 | +€5,432 | |
| Other amounts receivable | 41 | €2,547 | €2,547 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89,161 | €175,217 | +€86,055 | +96.5% |
| Total equity and liabilities | 10/49 | €1,347,659 | €1,265,444 | -€82,214 | -6.1% |
| Equity | 10/15 | €574,105 | €575,424 | +€1,319 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €555,513 | €556,832 | +€1,319 | +0.2% |
| Distributable reserves | 133 | €555,513 | €556,832 | +€1,319 | +0.2% |
| Amounts payable | 17/49 | €773,554 | €690,020 | -€83,534 | -10.8% |
| Amounts payable after more than one year | 17 | €324,183 | €260,234 | -€63,949 | -19.7% |
| Financial debts | 170/4 | €324,183 | €260,234 | -€63,949 | -19.7% |
| Amounts payable within one year | 42/48 | €447,609 | €428,024 | -€19,585 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €64,410 | €64,410 | = | 0.0% |
| Trade debts | 44 | €22,951 | €6,247 | -€16,704 | -72.8% |
| Suppliers | 440/4 | €22,951 | €6,247 | -€16,704 | -72.8% |
| Taxes, remuneration and social security | 45 | €28,960 | €23,451 | -€5,510 | -19.0% |
| Taxes | 450/3 | €28,960 | €23,451 | -€5,510 | -19.0% |
| Other amounts payable | 47/48 | €331,288 | €333,916 | +€2,629 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,762 | €1,762 | = | 0.0% |
| Non-recurring operating income | 76A | - | €45,247 | +€45,247 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,865 | €53,571 | +€4,706 | +9.6% |
| Other operating charges | 640/8 | €6,549 | €9,640 | +€3,091 | +47.2% |
| Gross operating margin | 9900 | €144,718 | €182,148 | +€37,430 | +25.9% |
| Operating profit (loss) | 9901 | €89,303 | €118,937 | +€29,634 | +33.2% |
| Financial income | 75/76B | €99,894 | €80 | -€99,815 | -99.9% |
| Recurring financial income | 75 | €377 | €80 | -€297 | -78.9% |
| Non-recurring financial income | 76B | €99,517 | - | -€99,517 | |
| Financial charges | 65/66B | €11,550 | €14,947 | +€3,398 | +29.4% |
| Recurring financial charges | 65 | €11,550 | €14,947 | +€3,398 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €177,648 | €104,069 | -€73,579 | -41.4% |
| Income taxes | 67/77 | €32,560 | €31,345 | -€1,215 | -3.7% |
| Profit (loss) for the period | 9904 | €145,088 | €72,725 | -€72,363 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €145,088 | €72,725 | -€72,363 | -49.9% |
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 14 October 2026 via checked.be.