De Roover & zonen: what changed
What changed
De Roover & zonen
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€812,891
2024 · €896,360-€83,469
Equity
€10.7m
2024 · €10.0m+€712,891
Cash
€1.6m
2024 · €940,093+€626,177
Balance sheet total
€11.9m
2024 · €11.2m+€664,549
Largest movements
Assets
- Tangible fixed assets +€752,209
up €752,209 (+20.3%), from €3.7m to €4.5m
- Cash +€626,177
up €626,177 (+66.6%), from €940,093 to €1.6m
mainly Net result for the year (+€812,891) and Current investments (+€500,000)
- Current investments -€500,000
down €500,000 (-12.5%), from €4.0m to €3.5m
- Receivables within one year -€248,993
down €248,993 (-14.0%), from €1.8m to €1.5m
of which Trade receivables: -€296,468
Equity and liabilities
- Profit (loss) carried forward +€712,891
up €712,891 (+11.8%), from €6.0m to €6.8m
- Trade debts +€141,202
up €141,202 (+29.1%), from €485,454 to €626,655
Income statement
- Turnover +€656,570
up €656,570 (+5.4%), from €12.1m to €12.8m
- Goods and materials +€574,001
up €574,001 (+6.3%), from €9.1m to €9.7m
of which Purchases: +€596,808
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€896,360
Turnover
+€656,570
Other operating income
+€30,041
Goods and materials
-€574,001
Services and other goods
-€93,324
Staff costs
-€45,594
Depreciation
-€76,471
Write-downs
+€35,417
Other operating charges
-€31,677
Other operating items
+€20,000
Financial income
-€30,501
Financial charges
-€2,764
Taxes
+€28,835
Result 2025
€812,891
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.4m
Investment
-€602,043
Financing
-€198,333
Cash 2024
€940,093
From operations (derived)
+€1.4m
Net result for the year
+€812,891
Depreciation
+€349,834
Stocks and contracts
-€61,159
Receivables within one year
+€248,993
Deferred charges and accrued income
+€26,002
Trade debts
+€141,202
Tax, wage and social debts
+€4,726
Other debts
-€32,837
Accrued charges and deferred income
-€63,100
Investment (derived)
-€602,043
Investment in fixed assets (net)
-€1.1m
Current investments
+€500,000
Financing
-€198,333
Debts after one year
-€94,166
Current portion of long-term debt
-€4,167
Contributions, distributions and other
-€100,000
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,221,823 | €11,886,373 | +€664,549 | +5.9% |
| Fixed assets | 21/28 | €3,715,642 | €4,467,851 | +€752,209 | +20.2% |
| Tangible fixed assets | 22/27 | €3,711,152 | €4,463,361 | +€752,209 | +20.3% |
| Land and buildings | 22 | €3,099,188 | €3,385,093 | +€285,905 | +9.2% |
| Plant, machinery and equipment | 23 | €163,351 | €154,016 | -€9,335 | -5.7% |
| Furniture and vehicles | 24 | €448,612 | €688,468 | +€239,856 | +53.5% |
| Assets under construction and advance payments | 27 | - | €235,783 | +€235,783 | |
| Financial fixed assets | 28 | €4,490 | €4,490 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,490 | €4,490 | = | 0.0% |
| Shares | 284 | €3,825 | €3,825 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €665 | €665 | = | 0.0% |
| Current assets | 29/58 | €7,506,182 | €7,418,522 | -€87,660 | -1.2% |
| Stocks and contracts in progress | 3 | €708,893 | €770,053 | +€61,159 | +8.6% |
| Stocks | 30/36 | €708,893 | €770,053 | +€61,159 | +8.6% |
| Goods purchased for resale | 34 | €708,893 | €770,053 | +€61,159 | +8.6% |
| Amounts receivable within one year | 40/41 | €1,778,807 | €1,529,814 | -€248,993 | -14.0% |
| Trade receivables | 40 | €1,708,987 | €1,412,519 | -€296,468 | -17.3% |
| Other amounts receivable | 41 | €69,820 | €117,295 | +€47,474 | +68.0% |
| Current investments | 50/53 | €4,000,046 | €3,500,046 | -€500,000 | -12.5% |
| Other investments | 51/53 | €4,000,046 | €3,500,046 | -€500,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €940,093 | €1,566,270 | +€626,177 | +66.6% |
| Deferred charges and accrued income | 490/1 | €78,342 | €52,340 | -€26,002 | -33.2% |
| Total equity and liabilities | 10/49 | €11,221,823 | €11,886,373 | +€664,549 | +5.9% |
| Equity | 10/15 | €10,009,149 | €10,722,040 | +€712,891 | +7.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €3,461,254 | €3,461,254 | = | 0.0% |
| Non-distributable reserves | 130/1 | €110,000 | €110,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €110,000 | €110,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,190,395 | €1,190,395 | = | 0.0% |
| Distributable reserves | 133 | €2,160,859 | €2,160,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,047,894 | €6,760,785 | +€712,891 | +11.8% |
| Amounts payable | 17/49 | €1,212,675 | €1,164,333 | -€48,342 | -4.0% |
| Amounts payable after more than one year | 17 | €111,944 | €17,777 | -€94,166 | -84.1% |
| Financial debts | 170/4 | €111,944 | €17,777 | -€94,166 | -84.1% |
| Credit institutions | 173 | €111,944 | €17,777 | -€94,166 | -84.1% |
| Amounts payable within one year | 42/48 | €1,003,487 | €1,112,411 | +€108,925 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €98,333 | €94,166 | -€4,167 | -4.2% |
| Trade debts | 44 | €485,454 | €626,655 | +€141,202 | +29.1% |
| Suppliers | 440/4 | €485,454 | €626,655 | +€141,202 | +29.1% |
| Taxes, remuneration and social security | 45 | €121,151 | €125,878 | +€4,726 | +3.9% |
| Taxes | 450/3 | €77,700 | €61,761 | -€15,939 | -20.5% |
| Remuneration and social security | 454/9 | €43,452 | €64,117 | +€20,666 | +47.6% |
| Other amounts payable | 47/48 | €298,549 | €265,712 | -€32,837 | -11.0% |
| Accrued charges and deferred income | 492/3 | €97,244 | €34,144 | -€63,100 | -64.9% |
| Operating income | 70/76A | €12,257,991 | €12,964,601 | +€706,610 | +5.8% |
| Turnover | 70 | €12,132,887 | €12,789,456 | +€656,570 | +5.4% |
| Other operating income | 74 | €125,104 | €155,145 | +€30,041 | +24.0% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Operating charges | 60/66A | €11,209,347 | €11,994,997 | +€785,650 | +7.0% |
| Goods for resale, raw materials and consumables | 60 | €9,093,659 | €9,667,660 | +€574,001 | +6.3% |
| Purchases | 600/8 | €9,132,011 | €9,728,819 | +€596,808 | +6.5% |
| Change in stocks: decrease (increase) | 609 | -€38,352 | -€61,159 | -€22,807 | -59.5% |
| Services and other goods | 61 | €835,835 | €929,160 | +€93,324 | +11.2% |
| Remuneration, social security and pensions | 62 | €887,554 | €933,148 | +€45,594 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €273,363 | €349,834 | +€76,471 | +28.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | -€10,417 | -€35,417 | |
| Other operating charges | 640/8 | €93,936 | €125,613 | +€31,677 | +33.7% |
| Operating profit (loss) | 9901 | €1,048,644 | €969,604 | -€79,040 | -7.5% |
| Financial income | 75/76B | €200,900 | €170,399 | -€30,501 | -15.2% |
| Recurring financial income | 75 | €200,900 | €170,399 | -€30,501 | -15.2% |
| Income from current assets | 751 | €152,236 | €106,930 | -€45,306 | -29.8% |
| Other financial income | 752/9 | €48,665 | €63,470 | +€14,805 | +30.4% |
| Financial charges | 65/66B | €72,530 | €75,294 | +€2,764 | +3.8% |
| Recurring financial charges | 65 | €72,530 | €75,294 | +€2,764 | +3.8% |
| Debt charges | 650 | €20,010 | €16,029 | -€3,981 | -19.9% |
| Other financial charges | 652/9 | €52,520 | €59,264 | +€6,745 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €1,177,014 | €1,064,710 | -€112,304 | -9.5% |
| Income taxes | 67/77 | €280,654 | €251,819 | -€28,835 | -10.3% |
| Taxes | 670/3 | €280,654 | €251,819 | -€28,835 | -10.3% |
| Profit (loss) for the period | 9904 | €896,360 | €812,891 | -€83,469 | -9.3% |
| Transfer from tax-exempt reserves | 789 | €512,659 | - | -€512,659 | |
| Transfer to tax-exempt reserves | 689 | €332,590 | - | -€332,590 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,076,429 | €812,891 | -€263,538 | -24.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.