DE ROOSTER: 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 ROOSTER
Largest movements
- Tangible fixed assets +€292,489
up €292,489 (+1,482%), from €19,739 to €312,227
of which Land and buildings: +€289,929
- Receivables within one year -€60,264
down €60,264 (-7.4%), from €818,069 to €757,805
of which Trade receivables: -€74,677
- Cash +€25,029
up €25,029 (+11.7%), from €213,790 to €238,819
mainly Net result for the year (+€261,563) and Tax, wage and social debts (+€63,439)
- Reserves +€261,563
up €261,563 (+16.2%), from €1.6m to €1.9m
of which Distributable reserves: +€207,933
- Tax, wage and social debts +€63,439
up €63,439 (+501%), from €12,675 to €76,114
of which Taxes: +€63,365
- Current portion of long-term debt -€40,000
no longer reported in 2023 (was €40,000)
- Trade debts -€25,218
down €25,218 (-89.9%), from €28,046 to €2,828
- Gross operating margin +€108,137
up €108,137 (+37.5%), from €288,506 to €396,643
- Depreciation +€35,003
up €35,003 (+1,587%), from €2,205 to €37,208
- Taxes +€30,340
up €30,340 (+36.5%), from €83,227 to €113,567
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,198,746 | €2,456,754 | +€258,008 | +11.7% |
| Fixed assets | 21/28 | €1,165,567 | €1,458,055 | +€292,489 | +25.1% |
| Tangible fixed assets | 22/27 | €19,739 | €312,227 | +€292,489 | +1,482% |
| Land and buildings | 22 | - | €289,929 | +€289,929 | |
| Other tangible fixed assets | 26 | €19,739 | €22,298 | +€2,559 | +13.0% |
| Financial fixed assets | 28 | €1,145,828 | €1,145,828 | = | 0.0% |
| Current assets | 29/58 | €1,033,180 | €998,699 | -€34,481 | -3.3% |
| Amounts receivable within one year | 40/41 | €818,069 | €757,805 | -€60,264 | -7.4% |
| Trade receivables | 40 | €245,616 | €170,939 | -€74,677 | -30.4% |
| Other amounts receivable | 41 | €572,453 | €586,867 | +€14,414 | +2.5% |
| Cash at bank and in hand | 54/58 | €213,790 | €238,819 | +€25,029 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,320 | €2,074 | +€754 | +57.1% |
| Total equity and liabilities | 10/49 | €2,198,746 | €2,456,754 | +€258,008 | +11.7% |
| Equity | 10/15 | €2,110,679 | €2,372,242 | +€261,563 | +12.4% |
| Contributions | 10/11 | €500,140 | €500,140 | = | 0.0% |
| Reserves | 13 | €1,610,539 | €1,872,102 | +€261,563 | +16.2% |
| Non-distributable reserves | 130/1 | €41,700 | €41,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €41,700 | €41,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €399,800 | €453,430 | +€53,630 | +13.4% |
| Distributable reserves | 133 | €1,169,039 | €1,376,972 | +€207,933 | +17.8% |
| Amounts payable | 17/49 | €88,067 | €84,512 | -€3,556 | -4.0% |
| Amounts payable within one year | 42/48 | €87,667 | €84,512 | -€3,156 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €28,046 | €2,828 | -€25,218 | -89.9% |
| Suppliers | 440/4 | €28,046 | €2,828 | -€25,218 | -89.9% |
| Taxes, remuneration and social security | 45 | €12,675 | €76,114 | +€63,439 | +501% |
| Taxes | 450/3 | €9,691 | €73,056 | +€63,365 | +654% |
| Remuneration and social security | 454/9 | €2,984 | €3,058 | +€74 | +2.5% |
| Other amounts payable | 47/48 | €6,946 | €5,569 | -€1,377 | -19.8% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,205 | €37,208 | +€35,003 | +1,587% |
| Other operating charges | 640/8 | €586 | €192 | -€394 | -67.3% |
| Gross operating margin | 9900 | €288,506 | €396,643 | +€108,137 | +37.5% |
| Operating profit (loss) | 9901 | €285,715 | €359,243 | +€73,528 | +25.7% |
| Financial income | 75/76B | €12,509 | €16,348 | +€3,840 | +30.7% |
| Recurring financial income | 75 | €12,509 | €16,348 | +€3,840 | +30.7% |
| Financial charges | 65/66B | €2,917 | €461 | -€2,456 | -84.2% |
| Recurring financial charges | 65 | €2,917 | €461 | -€2,456 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €295,306 | €375,130 | +€79,824 | +27.0% |
| Income taxes | 67/77 | €83,227 | €113,567 | +€30,340 | +36.5% |
| Profit (loss) for the period | 9904 | €212,080 | €261,563 | +€49,483 | +23.3% |
| Transfer from tax-exempt reserves | 789 | - | €51,620 | +€51,620 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,830 | €207,933 | +€101,103 | +94.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.