DE ROOVER: what changed
Two fiscal 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 ROOVER
Largest movements
- Tangible fixed assets -€45,734
down €45,734 (-10.8%), from €422,907 to €377,173
of which Land and buildings: -€29,321
- Stocks and contracts +€13,736
up €13,736 (+22.2%), from €61,871 to €75,607
- Cash +€12,133
up €12,133 (+26.9%), from €45,058 to €57,191
mainly Depreciation (+€45,734) and Advances received (+€16,421)
- Receivables within one year -€11,106
down €11,106 (-64.0%), from €17,340 to €6,235
of which Trade receivables: -€11,127
- Debts after one year -€24,521
down €24,521 (-39.6%), from €61,884 to €37,363
- Short-term financial debts -€20,000
down €20,000 (-7.4%), from €270,000 to €250,000
- Advances received +€16,421
up €16,421 (+60.3%), from €27,219 to €43,640
- Trade debts -€13,412
down €13,412 (-57.6%), from €23,305 to €9,893
- Other debts +€8,857
up €8,857 (+155.9%), from €5,682 to €14,539
- Gross operating margin -€16,701
down €16,701 (-19.1%), from €87,353 to €70,652
- Financial charges -€5,679
down €5,679 (-26.8%), from €21,179 to €15,500
- Taxes -€2,465
down €2,465 (-53.9%), from €4,574 to €2,110
- Depreciation -€1,773
down €1,773 (-3.7%), from €47,508 to €45,734
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 | €547,289 | €516,205 | -€31,084 | -5.7% |
| Fixed assets | 21/28 | €422,907 | €377,173 | -€45,734 | -10.8% |
| Tangible fixed assets | 22/27 | €422,907 | €377,173 | -€45,734 | -10.8% |
| Land and buildings | 22 | €383,289 | €353,968 | -€29,321 | -7.6% |
| Plant, machinery and equipment | 23 | €8,631 | €5,129 | -€3,502 | -40.6% |
| Furniture and vehicles | 24 | €30,987 | €18,076 | -€12,911 | -41.7% |
| Current assets | 29/58 | €124,381 | €139,032 | +€14,651 | +11.8% |
| Stocks and contracts in progress | 3 | €61,871 | €75,607 | +€13,736 | +22.2% |
| Stocks | 30/36 | €61,871 | €75,607 | +€13,736 | +22.2% |
| Amounts receivable within one year | 40/41 | €17,340 | €6,235 | -€11,106 | -64.0% |
| Trade receivables | 40 | €17,017 | €5,890 | -€11,127 | -65.4% |
| Other amounts receivable | 41 | €323 | €344 | +€21 | +6.6% |
| Cash at bank and in hand | 54/58 | €45,058 | €57,191 | +€12,133 | +26.9% |
| Deferred charges and accrued income | 490/1 | €112 | €0 | -€112 | -100.0% |
| Total equity and liabilities | 10/49 | €547,289 | €516,205 | -€31,084 | -5.7% |
| Equity | 10/15 | €127,128 | €129,368 | +€2,239 | +1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €79,268 | €81,507 | +€2,239 | +2.8% |
| Distributable reserves | 133 | €79,268 | €81,507 | +€2,239 | +2.8% |
| Profit (loss) carried forward | 14 | €27,861 | €27,861 | = | 0.0% |
| Amounts payable | 17/49 | €420,160 | €386,837 | -€33,323 | -7.9% |
| Amounts payable after more than one year | 17 | €61,884 | €37,363 | -€24,521 | -39.6% |
| Financial debts | 170/4 | €61,884 | €37,363 | -€24,521 | -39.6% |
| Amounts payable within one year | 42/48 | €358,276 | €349,474 | -€8,802 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €23,089 | €24,521 | +€1,432 | +6.2% |
| Financial debts | 43 | €270,000 | €250,000 | -€20,000 | -7.4% |
| Credit institutions | 430/8 | €270,000 | €250,000 | -€20,000 | -7.4% |
| Trade debts | 44 | €23,305 | €9,893 | -€13,412 | -57.6% |
| Suppliers | 440/4 | €23,305 | €9,893 | -€13,412 | -57.6% |
| Advances received on contracts in progress | 46 | €27,219 | €43,640 | +€16,421 | +60.3% |
| Taxes, remuneration and social security | 45 | €8,982 | €6,881 | -€2,101 | -23.4% |
| Taxes | 450/3 | €8,982 | €6,881 | -€2,101 | -23.4% |
| Other amounts payable | 47/48 | €5,682 | €14,539 | +€8,857 | +155.9% |
| Non-recurring operating income | 76A | €331 | €0 | -€331 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,508 | €45,734 | -€1,773 | -3.7% |
| Other operating charges | 640/8 | €4,951 | €5,168 | +€217 | +4.4% |
| Non-recurring operating charges | 66A | €400 | €0 | -€400 | -100.0% |
| Gross operating margin | 9900 | €87,353 | €70,652 | -€16,701 | -19.1% |
| Operating profit (loss) | 9901 | €34,494 | €19,749 | -€14,745 | -42.7% |
| Financial income | 75/76B | €94 | €100 | +€6 | +6.5% |
| Recurring financial income | 75 | €94 | €100 | +€6 | +6.5% |
| Financial charges | 65/66B | €21,179 | €15,500 | -€5,679 | -26.8% |
| Recurring financial charges | 65 | €21,179 | €15,500 | -€5,679 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €13,409 | €4,349 | -€9,059 | -67.6% |
| Income taxes | 67/77 | €4,574 | €2,110 | -€2,465 | -53.9% |
| Profit (loss) for the period | 9904 | €8,834 | €2,239 | -€6,595 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,834 | €2,239 | -€6,595 | -74.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.