De Roover & Zn: 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 & Zn
Largest movements
- Cash +€23,922
up €23,922 (+20.5%), from €116,596 to €140,518
mainly Net result for the year (+€70,868) and Depreciation (+€57,781)
- Receivables within one year +€21,739
up €21,739 (+66.4%), from €32,740 to €54,479
of which Trade receivables: +€13,554
- Tangible fixed assets -€19,564
down €19,564 (-12.8%), from €153,284 to €133,720
of which Leasing and similar rights: -€14,064
- Stocks and contracts -€4,231
down €4,231 (-11.9%), from €35,666 to €31,435
- Reserves +€35,695
up €35,695 (+25.0%), from €143,036 to €178,731
- Other debts +€11,420
up €11,420 (+29.4%), from €38,851 to €50,271
- Debts after one year -€9,761
down €9,761 (-30.6%), from €31,906 to €22,145
- Current portion of long-term debt -€8,638
down €8,638 (-22.8%), from €37,953 to €29,315
- Trade debts -€6,586
down €6,586 (-17.8%), from €36,968 to €30,382
- Gross operating margin +€79,208
up €79,208 (+95.3%), from €83,082 to €162,290
- Taxes +€21,210
up €21,210 (+261%), from €8,121 to €29,332
- Depreciation +€7,453
up €7,453 (+14.8%), from €50,328 to €57,781
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 | €341,522 | €364,799 | +€23,277 | +6.8% |
| Fixed assets | 21/28 | €153,284 | €133,720 | -€19,564 | -12.8% |
| Tangible fixed assets | 22/27 | €153,284 | €133,720 | -€19,564 | -12.8% |
| Plant, machinery and equipment | 23 | €88,762 | €94,530 | +€5,768 | +6.5% |
| Furniture and vehicles | 24 | €33,657 | €22,390 | -€11,267 | -33.5% |
| Leasing and similar rights | 25 | €30,864 | €16,800 | -€14,064 | -45.6% |
| Current assets | 29/58 | €188,239 | €231,079 | +€42,841 | +22.8% |
| Stocks and contracts in progress | 3 | €35,666 | €31,435 | -€4,231 | -11.9% |
| Stocks | 30/36 | €35,666 | €31,435 | -€4,231 | -11.9% |
| Amounts receivable within one year | 40/41 | €32,740 | €54,479 | +€21,739 | +66.4% |
| Trade receivables | 40 | €15,861 | €29,415 | +€13,554 | +85.5% |
| Other amounts receivable | 41 | €16,879 | €25,064 | +€8,185 | +48.5% |
| Cash at bank and in hand | 54/58 | €116,596 | €140,518 | +€23,922 | +20.5% |
| Deferred charges and accrued income | 490/1 | €3,238 | €4,648 | +€1,410 | +43.6% |
| Total equity and liabilities | 10/49 | €341,522 | €364,799 | +€23,277 | +6.8% |
| Equity | 10/15 | €195,197 | €230,892 | +€35,695 | +18.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €143,036 | €178,731 | +€35,695 | +25.0% |
| Distributable reserves | 133 | €143,036 | €178,731 | +€35,695 | +25.0% |
| Profit (loss) carried forward | 14 | €39,766 | €39,766 | = | 0.0% |
| Amounts payable | 17/49 | €146,325 | €133,907 | -€12,418 | -8.5% |
| Amounts payable after more than one year | 17 | €31,906 | €22,145 | -€9,761 | -30.6% |
| Financial debts | 170/4 | €31,906 | €22,145 | -€9,761 | -30.6% |
| Amounts payable within one year | 42/48 | €114,419 | €111,762 | -€2,657 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €37,953 | €29,315 | -€8,638 | -22.8% |
| Trade debts | 44 | €36,968 | €30,382 | -€6,586 | -17.8% |
| Suppliers | 440/4 | €36,968 | €30,382 | -€6,586 | -17.8% |
| Taxes, remuneration and social security | 45 | €647 | €1,794 | +€1,147 | +177% |
| Taxes | 450/3 | €647 | €1,794 | +€1,147 | +177% |
| Other amounts payable | 47/48 | €38,851 | €50,271 | +€11,420 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,328 | €57,781 | +€7,453 | +14.8% |
| Other operating charges | 640/8 | €1,076 | €1,422 | +€346 | +32.2% |
| Gross operating margin | 9900 | €83,082 | €162,290 | +€79,208 | +95.3% |
| Operating profit (loss) | 9901 | €31,678 | €103,087 | +€71,409 | +225% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €3,460 | €2,927 | -€533 | -15.4% |
| Recurring financial charges | 65 | €3,460 | €2,927 | -€533 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €28,218 | €100,200 | +€71,981 | +255% |
| Income taxes | 67/77 | €8,121 | €29,332 | +€21,210 | +261% |
| Profit (loss) for the period | 9904 | €20,097 | €70,868 | +€50,771 | +253% |
| Profit (loss) for the period to be appropriated | 9905 | €20,097 | €70,868 | +€50,771 | +253% |
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 15 October 2026 via checked.be.