DE ROOVER - DE MEESTER: 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 ROOVER - DE MEESTER
Largest movements
- Current investments -€900,000
no longer reported in 2025 (was €900,000)
- Cash +€515,909
up €515,909 (+134%), from €383,880 to €899,789
mainly Current investments (+€900,000) and Net result for the year (+€141,922)
- Receivables within one year +€450,317
up €450,317 (+66.3%), from €679,329 to €1.1m
of which Other amounts receivable: +€440,706
- Tangible fixed assets -€26,218
down €26,218 (-28.9%), from €90,652 to €64,434
of which Furniture and vehicles: -€24,575
- Tax, wage and social debts +€49,362
up €49,362 (+891%), from €5,537 to €54,899
- Gross operating margin +€113,331
up €113,331 (+51.4%), from €220,662 to €333,993
- Taxes +€55,313
up €55,313 (+379%), from €14,586 to €69,899
- Depreciation -€18,011
down €18,011 (-40.7%), from €44,229 to €26,218
- Financial income -€17,226
down €17,226 (-61.5%), from €28,026 to €10,800
- Other operating charges -€17,120
down €17,120 (-44.3%), from €38,617 to €21,497
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 | €2,053,861 | €2,093,869 | +€40,008 | +1.9% |
| Fixed assets | 21/28 | €90,652 | €64,434 | -€26,218 | -28.9% |
| Tangible fixed assets | 22/27 | €90,652 | €64,434 | -€26,218 | -28.9% |
| Plant, machinery and equipment | 23 | €2,508 | €865 | -€1,643 | -65.5% |
| Furniture and vehicles | 24 | €88,143 | €63,568 | -€24,575 | -27.9% |
| Current assets | 29/58 | €1,963,209 | €2,029,435 | +€66,226 | +3.4% |
| Amounts receivable within one year | 40/41 | €679,329 | €1,129,646 | +€450,317 | +66.3% |
| Trade receivables | 40 | €479,453 | €489,063 | +€9,611 | +2.0% |
| Other amounts receivable | 41 | €199,877 | €640,583 | +€440,706 | +220% |
| Current investments | 50/53 | €900,000 | - | -€900,000 | |
| Cash at bank and in hand | 54/58 | €383,880 | €899,789 | +€515,909 | +134% |
| Total equity and liabilities | 10/49 | €2,053,861 | €2,093,869 | +€40,008 | +1.9% |
| Equity | 10/15 | €2,007,407 | €1,997,329 | -€10,078 | -0.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,196,300 | €1,186,222 | -€10,078 | -0.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €1,190,103 | €1,180,025 | -€10,078 | -0.8% |
| Profit (loss) carried forward | 14 | €749,134 | €749,134 | = | 0.0% |
| Provisions and deferred taxes | 16 | €7,039 | €6,253 | -€786 | -11.2% |
| Provisions for liabilities and charges | 160/5 | €7,039 | €6,253 | -€786 | -11.2% |
| Pensions and similar obligations | 160 | €7,039 | €6,253 | -€786 | -11.2% |
| Amounts payable | 17/49 | €39,415 | €90,286 | +€50,872 | +129% |
| Amounts payable within one year | 42/48 | €33,144 | €86,372 | +€53,228 | +161% |
| Financial debts | 43 | €10,990 | €3,881 | -€7,109 | -64.7% |
| Credit institutions | 430/8 | €10,990 | €3,881 | -€7,109 | -64.7% |
| Trade debts | 44 | €16,618 | €27,592 | +€10,974 | +66.0% |
| Suppliers | 440/4 | €16,618 | €27,592 | +€10,974 | +66.0% |
| Taxes, remuneration and social security | 45 | €5,537 | €54,899 | +€49,362 | +891% |
| Taxes | 450/3 | €5,537 | €54,899 | +€49,362 | +891% |
| Accrued charges and deferred income | 492/3 | €6,271 | €3,914 | -€2,356 | -37.6% |
| Non-recurring operating income | 76A | €7,000 | - | -€7,000 | |
| Remuneration, social security and pensions | 62 | €93,098 | €83,684 | -€9,414 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,229 | €26,218 | -€18,011 | -40.7% |
| Other operating charges | 640/8 | €38,617 | €21,497 | -€17,120 | -44.3% |
| Gross operating margin | 9900 | €220,662 | €333,993 | +€113,331 | +51.4% |
| Operating profit (loss) | 9901 | €44,718 | €202,594 | +€157,876 | +353% |
| Financial income | 75/76B | €28,026 | €10,800 | -€17,226 | -61.5% |
| Recurring financial income | 75 | €28,026 | €10,800 | -€17,226 | -61.5% |
| Financial charges | 65/66B | €2,779 | €1,573 | -€1,206 | -43.4% |
| Recurring financial charges | 65 | €2,779 | €1,573 | -€1,206 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €69,965 | €211,821 | +€141,856 | +203% |
| Income taxes | 67/77 | €14,586 | €69,899 | +€55,313 | +379% |
| Profit (loss) for the period | 9904 | €55,379 | €141,922 | +€86,543 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €55,379 | €141,922 | +€86,543 | +156% |
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 22 October 2026 via checked.be.