DE ROOS GENT: 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 GENT
Largest movements
- Receivables within one year +€110,425
up €110,425 (+66.8%), from €165,242 to €275,667
of which Other amounts receivable: +€104,541
- Cash -€43,773
down €43,773 (-36.1%), from €121,240 to €77,467
mainly Contributions, distributions and other (-€126,199) and Receivables within one year (-€110,425)
- Financial fixed assets +€4,488
up €4,488 (+59.6%), from €7,530 to €12,018
- Deferred charges and accrued income +€4,351
up €4,351 (+127%), from €3,427 to €7,778
- Other debts +€125,603
up €125,603 (+21,085%), from €596 to €126,199
- Reserves -€99,464
down €99,464 (-48.9%), from €203,340 to €103,876
- Trade debts +€37,052
up €37,052 (+98.8%), from €37,490 to €74,542
- Short-term financial debts +€10,092
up €10,092 (+32,585%), from €31 to €10,123
of which Other loans: +€10,057
- Tax, wage and social debts +€4,390
up €4,390 (+5.0%), from €87,359 to €91,749
of which Taxes: +€2,983
- Gross operating margin -€71,679
down €71,679 (-15.6%), from €459,198 to €387,519
- Staff costs -€25,267
down €25,267 (-7.1%), from €357,246 to €331,979
- Taxes -€16,077
down €16,077 (-58.2%), from €27,638 to €11,561
- Financial income +€4,720
up €4,720 (+213%), from €2,220 to €6,940
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 | €331,316 | €408,989 | +€77,673 | +23.4% |
| Fixed assets | 21/28 | €31,993 | €39,422 | +€7,429 | +23.2% |
| Tangible fixed assets | 22/27 | €24,463 | €27,404 | +€2,941 | +12.0% |
| Plant, machinery and equipment | 23 | €14,831 | €10,989 | -€3,842 | -25.9% |
| Furniture and vehicles | 24 | - | €9,222 | +€9,222 | |
| Other tangible fixed assets | 26 | €9,632 | €7,193 | -€2,439 | -25.3% |
| Financial fixed assets | 28 | €7,530 | €12,018 | +€4,488 | +59.6% |
| Current assets | 29/58 | €299,323 | €369,567 | +€70,244 | +23.5% |
| Stocks and contracts in progress | 3 | €9,415 | €8,655 | -€760 | -8.1% |
| Stocks | 30/36 | €9,415 | €8,655 | -€760 | -8.1% |
| Amounts receivable within one year | 40/41 | €165,242 | €275,667 | +€110,425 | +66.8% |
| Trade receivables | 40 | €5,463 | €11,347 | +€5,884 | +108% |
| Other amounts receivable | 41 | €159,779 | €264,320 | +€104,541 | +65.4% |
| Cash at bank and in hand | 54/58 | €121,240 | €77,467 | -€43,773 | -36.1% |
| Deferred charges and accrued income | 490/1 | €3,427 | €7,778 | +€4,351 | +127% |
| Total equity and liabilities | 10/49 | €331,316 | €408,989 | +€77,673 | +23.4% |
| Equity | 10/15 | €205,840 | €106,376 | -€99,464 | -48.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €203,340 | €103,876 | -€99,464 | -48.9% |
| Distributable reserves | 133 | €203,340 | €103,876 | -€99,464 | -48.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €125,476 | €302,613 | +€177,137 | +141% |
| Amounts payable within one year | 42/48 | €125,476 | €302,613 | +€177,137 | +141% |
| Financial debts | 43 | €31 | €10,123 | +€10,092 | +32,585% |
| Credit institutions | 430/8 | €31 | €66 | +€35 | +113% |
| Other loans | 439 | - | €10,057 | +€10,057 | |
| Trade debts | 44 | €37,490 | €74,542 | +€37,052 | +98.8% |
| Suppliers | 440/4 | €37,490 | €74,542 | +€37,052 | +98.8% |
| Taxes, remuneration and social security | 45 | €87,359 | €91,749 | +€4,390 | +5.0% |
| Taxes | 450/3 | €41,513 | €44,496 | +€2,983 | +7.2% |
| Remuneration and social security | 454/9 | €45,846 | €47,253 | +€1,407 | +3.1% |
| Other amounts payable | 47/48 | €596 | €126,199 | +€125,603 | +21,085% |
| Remuneration, social security and pensions | 62 | €357,246 | €331,979 | -€25,267 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,363 | €10,123 | -€3,240 | -24.2% |
| Other operating charges | 640/8 | €5,951 | €10,371 | +€4,419 | +74.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €459,198 | €387,519 | -€71,679 | -15.6% |
| Operating profit (loss) | 9901 | €82,638 | €35,046 | -€47,591 | -57.6% |
| Financial income | 75/76B | €2,220 | €6,940 | +€4,720 | +213% |
| Recurring financial income | 75 | €2,220 | €6,940 | +€4,720 | +213% |
| Financial charges | 65/66B | €1,706 | €3,689 | +€1,983 | +116% |
| Recurring financial charges | 65 | €1,706 | €3,689 | +€1,983 | +116% |
| Profit (loss) for the period before taxes | 9903 | €83,151 | €38,297 | -€44,855 | -53.9% |
| Income taxes | 67/77 | €27,638 | €11,561 | -€16,077 | -58.2% |
| Profit (loss) for the period | 9904 | €55,513 | €26,735 | -€28,778 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,513 | €26,735 | -€28,778 | -51.8% |
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 29 October 2026 via checked.be.