De Roose Sam: 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 Roose Sam
Largest movements
- Tangible fixed assets +€638,610
up €638,610 (+14210.8%), from €4,494 to €643,103
of which Land and buildings: +€401,527
- Cash -€99,083
down €99,083 (-99.3%), from €99,757 to €674
mainly Investment in fixed assets (net) (-€696,635) and Receivables within one year (-€10,132)
- Intangible fixed assets +€19,362
new in 2025: €19,362
- Receivables within one year +€10,132
up €10,132, from €0 to €10,132
- Debts after one year +€485,481
new in 2025: €485,481
- Current portion of long-term debt +€58,948
new in 2025: €58,948
- Other debts +€10,862
up €10,862 (+1159.2%), from €937 to €11,799
- Trade debts +€8,729
up €8,729 (+1114.5%), from €783 to €9,512
- Depreciation +€37,299
up €37,299 (+2734.6%), from €1,364 to €38,663
- Staff costs +€26,123
new in 2025: €26,123
- Taxes -€11,958
down €11,958 (-100.0%), from €11,958 to €0
- Gross operating margin +€11,865
up €11,865 (+18.4%), from €64,545 to €76,409
- Financial charges +€11,251
up €11,251 (+301.0%), from €3,738 to €14,989
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.
Cash bridge derived
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 | €116,343 | €679,433 | +€563,090 | +484.0% |
| Fixed assets | 21/28 | €4,494 | €662,466 | +€657,972 | +14641.7% |
| Intangible fixed assets | 21 | - | €19,362 | +€19,362 | |
| Tangible fixed assets | 22/27 | €4,494 | €643,103 | +€638,610 | +14210.8% |
| Land and buildings | 22 | - | €401,527 | +€401,527 | |
| Plant, machinery and equipment | 23 | €4,494 | €29,700 | +€25,206 | +560.9% |
| Leasing and similar rights | 25 | - | €211,876 | +€211,876 | |
| Current assets | 29/58 | €111,849 | €16,968 | -€94,882 | -84.8% |
| Amounts receivable within one year | 40/41 | €0 | €10,132 | +€10,132 | |
| Other amounts receivable | 41 | €0 | €10,132 | +€10,132 | |
| Cash at bank and in hand | 54/58 | €99,757 | €674 | -€99,083 | -99.3% |
| Deferred charges and accrued income | 490/1 | €12,092 | €6,162 | -€5,931 | -49.0% |
| Total equity and liabilities | 10/49 | €116,343 | €679,433 | +€563,090 | +484.0% |
| Equity | 10/15 | €112,665 | €108,440 | -€4,225 | -3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €107,665 | €107,665 | = | 0.0% |
| Distributable reserves | 133 | €107,665 | €107,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,225 | -€4,225 | |
| Amounts payable | 17/49 | €3,678 | €570,993 | +€567,315 | +15424.0% |
| Amounts payable after more than one year | 17 | - | €485,481 | +€485,481 | |
| Financial debts | 170/4 | - | €485,481 | +€485,481 | |
| Amounts payable within one year | 42/48 | €3,678 | €85,512 | +€81,834 | +2224.9% |
| Current portion of amounts payable after more than one year | 42 | - | €58,948 | +€58,948 | |
| Trade debts | 44 | €783 | €9,512 | +€8,729 | +1114.5% |
| Suppliers | 440/4 | €783 | €9,512 | +€8,729 | +1114.5% |
| Taxes, remuneration and social security | 45 | €1,958 | €5,253 | +€3,296 | +168.3% |
| Taxes | 450/3 | €1,958 | €1,958 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €3,296 | +€3,296 | |
| Other amounts payable | 47/48 | €937 | €11,799 | +€10,862 | +1159.2% |
| Remuneration, social security and pensions | 62 | - | €26,123 | +€26,123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €38,663 | +€37,299 | +2734.6% |
| Other operating charges | 640/8 | €600 | €918 | +€318 | +53.1% |
| Gross operating margin | 9900 | €64,545 | €76,409 | +€11,865 | +18.4% |
| Operating profit (loss) | 9901 | €62,581 | €10,706 | -€51,875 | -82.9% |
| Financial income | 75/76B | €0 | €59 | +€59 | |
| Recurring financial income | 75 | €0 | €59 | +€59 | |
| Financial charges | 65/66B | €3,738 | €14,989 | +€11,251 | +301.0% |
| Recurring financial charges | 65 | €3,738 | €14,989 | +€11,251 | +301.0% |
| Profit (loss) for the period before taxes | 9903 | €58,843 | -€4,225 | -€63,068 | |
| Income taxes | 67/77 | €11,958 | €0 | -€11,958 | -100.0% |
| Profit (loss) for the period | 9904 | €46,885 | -€4,225 | -€51,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,885 | -€4,225 | -€51,110 |
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 12 October 2026 via checked.be.