DE ROOSTER JCN: 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 JCN
Largest movements
- Cash +€38,157
up €38,157 (+28.0%), from €136,134 to €174,290
mainly Net result for the year (+€62,071) and Depreciation (+€10,895)
- Receivables within one year +€17,674
up €17,674 (+51.6%), from €34,222 to €51,896
- Tangible fixed assets -€10,895
down €10,895 (-33.6%), from €32,427 to €21,532
of which Furniture and vehicles: -€10,184
- Stocks and contracts -€5,400
down €5,400 (-27.1%), from €19,900 to €14,500
- Reserves +€60,405
up €60,405 (+70.0%), from €86,329 to €146,734
- Debts after one year -€10,178
no longer reported in 2025 (was €10,178)
- Other debts -€9,100
down €9,100 (-9.5%), from €95,681 to €86,581
- Gross operating margin +€2,928
up €2,928 (+3.1%), from €95,238 to €98,166
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 | €222,843 | €262,230 | +€39,387 | +17.7% |
| Fixed assets | 21/28 | €32,588 | €21,544 | -€11,043 | -33.9% |
| Tangible fixed assets | 22/27 | €32,427 | €21,532 | -€10,895 | -33.6% |
| Plant, machinery and equipment | 23 | €2,925 | €2,214 | -€711 | -24.3% |
| Furniture and vehicles | 24 | €29,503 | €19,318 | -€10,184 | -34.5% |
| Financial fixed assets | 28 | €160 | €12 | -€148 | -92.4% |
| Current assets | 29/58 | €190,255 | €240,686 | +€50,431 | +26.5% |
| Stocks and contracts in progress | 3 | €19,900 | €14,500 | -€5,400 | -27.1% |
| Stocks | 30/36 | €19,900 | €14,500 | -€5,400 | -27.1% |
| Amounts receivable within one year | 40/41 | €34,222 | €51,896 | +€17,674 | +51.6% |
| Trade receivables | 40 | €34,222 | €51,896 | +€17,674 | +51.6% |
| Cash at bank and in hand | 54/58 | €136,134 | €174,290 | +€38,157 | +28.0% |
| Total equity and liabilities | 10/49 | €222,843 | €262,230 | +€39,387 | +17.7% |
| Equity | 10/15 | €92,527 | €152,932 | +€60,405 | +65.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €86,329 | €146,734 | +€60,405 | +70.0% |
| Distributable reserves | 133 | €86,329 | €146,734 | +€60,405 | +70.0% |
| Amounts payable | 17/49 | €130,316 | €109,299 | -€21,017 | -16.1% |
| Amounts payable after more than one year | 17 | €10,178 | - | -€10,178 | |
| Financial debts | 170/4 | €10,178 | - | -€10,178 | |
| Amounts payable within one year | 42/48 | €120,138 | €109,299 | -€10,839 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €10,743 | €10,178 | -€565 | -5.3% |
| Trade debts | 44 | €3,332 | €3,524 | +€192 | +5.8% |
| Suppliers | 440/4 | €3,332 | €3,524 | +€192 | +5.8% |
| Taxes, remuneration and social security | 45 | €10,382 | €9,015 | -€1,367 | -13.2% |
| Taxes | 450/3 | €10,382 | €9,015 | -€1,367 | -13.2% |
| Other amounts payable | 47/48 | €95,681 | €86,581 | -€9,100 | -9.5% |
| Non-recurring operating income | 76A | €1 | €1 | +€0 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,334 | €10,895 | +€561 | +5.4% |
| Other operating charges | 640/8 | €1,335 | €1,350 | +€15 | +1.1% |
| Gross operating margin | 9900 | €95,238 | €98,166 | +€2,928 | +3.1% |
| Operating profit (loss) | 9901 | €83,569 | €85,921 | +€2,352 | +2.8% |
| Financial income | 75/76B | €2,032 | €1,939 | -€93 | -4.6% |
| Recurring financial income | 75 | €2,032 | €1,939 | -€93 | -4.6% |
| Financial charges | 65/66B | €1,183 | €660 | -€523 | -44.2% |
| Recurring financial charges | 65 | €1,183 | €660 | -€523 | -44.2% |
| Non-recurring financial charges | 66B | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €84,418 | €87,201 | +€2,782 | +3.3% |
| Income taxes | 67/77 | €24,526 | €25,130 | +€604 | +2.5% |
| Profit (loss) for the period | 9904 | €59,892 | €62,071 | +€2,179 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,892 | €62,071 | +€2,179 | +3.6% |
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 17 October 2026 via checked.be.