De Roos Mathieu DRM: 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 Mathieu DRM
Largest movements
- Cash +€13,580
up €13,580 (+48.5%), from €27,983 to €41,563
mainly Advances received (+€13,762) and Depreciation (+€11,357)
- Tangible fixed assets +€7,785
up €7,785 (+38.0%), from €20,492 to €28,276
of which Land and buildings: +€14,750
- Receivables within one year +€5,534
up €5,534 (+30.1%), from €18,368 to €23,901
of which Other amounts receivable: +€11,176
- Advances received +€13,762
new in 2025: €13,762
- Profit (loss) carried forward +€11,024
up €11,024 (+25.8%), from €42,767 to €53,791
- Debts after one year +€10,885
new in 2025: €10,885
- Other debts -€6,261
down €6,261 (-79.6%), from €7,865 to €1,604
- Trade debts -€4,341
down €4,341 (-44.3%), from €9,798 to €5,456
- Gross operating margin +€5,593
up €5,593 (+26.7%), from €20,956 to €26,549
- Depreciation +€4,660
up €4,660 (+69.6%), from €6,698 to €11,357
- Financial charges +€641
up €641 (+895%), from €72 to €713
- Taxes -€582
down €582 (-19.5%), from €2,989 to €2,407
- Other operating charges +€556
up €556 (+103%), from €538 to €1,094
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 | €66,953 | €93,901 | +€26,948 | +40.2% |
| Fixed assets | 21/28 | €20,492 | €28,276 | +€7,785 | +38.0% |
| Tangible fixed assets | 22/27 | €20,492 | €28,276 | +€7,785 | +38.0% |
| Land and buildings | 22 | - | €14,750 | +€14,750 | |
| Plant, machinery and equipment | 23 | €345 | - | -€345 | |
| Furniture and vehicles | 24 | €20,147 | €13,526 | -€6,620 | -32.9% |
| Current assets | 29/58 | €46,462 | €65,625 | +€19,163 | +41.2% |
| Amounts receivable within one year | 40/41 | €18,368 | €23,901 | +€5,534 | +30.1% |
| Trade receivables | 40 | €13,503 | €7,861 | -€5,642 | -41.8% |
| Other amounts receivable | 41 | €4,865 | €16,041 | +€11,176 | +230% |
| Cash at bank and in hand | 54/58 | €27,983 | €41,563 | +€13,580 | +48.5% |
| Deferred charges and accrued income | 490/1 | €111 | €160 | +€50 | +44.8% |
| Total equity and liabilities | 10/49 | €66,953 | €93,901 | +€26,948 | +40.2% |
| Equity | 10/15 | €45,767 | €56,791 | +€11,024 | +24.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,767 | €53,791 | +€11,024 | +25.8% |
| Amounts payable | 17/49 | €21,186 | €37,110 | +€15,924 | +75.2% |
| Amounts payable after more than one year | 17 | - | €10,885 | +€10,885 | |
| Financial debts | 170/4 | - | €10,885 | +€10,885 | |
| Amounts payable within one year | 42/48 | €21,186 | €26,225 | +€5,038 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,777 | +€2,777 | |
| Trade debts | 44 | €9,798 | €5,456 | -€4,341 | -44.3% |
| Suppliers | 440/4 | €9,798 | €5,456 | -€4,341 | -44.3% |
| Advances received on contracts in progress | 46 | - | €13,762 | +€13,762 | |
| Taxes, remuneration and social security | 45 | €3,524 | €2,625 | -€899 | -25.5% |
| Taxes | 450/3 | €3,524 | €2,625 | -€899 | -25.5% |
| Other amounts payable | 47/48 | €7,865 | €1,604 | -€6,261 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,698 | €11,357 | +€4,660 | +69.6% |
| Other operating charges | 640/8 | €538 | €1,094 | +€556 | +103% |
| Gross operating margin | 9900 | €20,956 | €26,549 | +€5,593 | +26.7% |
| Operating profit (loss) | 9901 | €13,720 | €14,097 | +€377 | +2.8% |
| Financial income | 75/76B | €1 | €46 | +€45 | +4,993% |
| Recurring financial income | 75 | €1 | €46 | +€45 | +4,993% |
| Financial charges | 65/66B | €72 | €713 | +€641 | +895% |
| Recurring financial charges | 65 | €72 | €713 | +€641 | +895% |
| Profit (loss) for the period before taxes | 9903 | €13,649 | €13,431 | -€219 | -1.6% |
| Income taxes | 67/77 | €2,989 | €2,407 | -€582 | -19.5% |
| Profit (loss) for the period | 9904 | €10,660 | €11,024 | +€364 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,660 | €11,024 | +€364 | +3.4% |
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 28 October 2026 via checked.be.