De Roovere Developments: 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 Roovere Developments
Largest movements
- Stocks and contracts +€16,642
new in 2025: €16,642
- Tangible fixed assets -€13,223
down €13,223 (-27.5%), from €48,030 to €34,808
- Receivables within one year -€5,168
down €5,168 (-35.8%), from €14,417 to €9,249
of which Trade receivables: -€2,798
- Deferred charges and accrued income -€2,645
down €2,645 (-46.4%), from €5,696 to €3,051
- Cash +€1,600
up €1,600 (+418.0%), from €383 to €1,983
mainly Trade debts (+€18,366) and Other debts (+€14,761)
- Profit (loss) carried forward -€35,920
down €35,920 (-61.9%), from -€58,027 to -€93,947
- Trade debts +€18,366
up €18,366 (+565.7%), from €3,247 to €21,613
- Other debts +€14,761
up €14,761 (+12.3%), from €120,306 to €135,067
- Gross operating margin -€5,001
down €5,001 (-27.3%), from -€18,307 to -€23,308
- Depreciation +€2,462
up €2,462 (+30.8%), from €7,994 to €10,456
- Other operating charges -€2,229
down €2,229 (-77.1%), from €2,892 to €662
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 | €68,526 | €65,734 | -€2,793 | -4.1% |
| Fixed assets | 21/28 | €48,030 | €34,808 | -€13,223 | -27.5% |
| Tangible fixed assets | 22/27 | €48,030 | €34,808 | -€13,223 | -27.5% |
| Furniture and vehicles | 24 | €48,030 | €34,808 | -€13,223 | -27.5% |
| Current assets | 29/58 | €20,496 | €30,926 | +€10,430 | +50.9% |
| Stocks and contracts in progress | 3 | - | €16,642 | +€16,642 | |
| Contracts in progress | 37 | - | €16,642 | +€16,642 | |
| Amounts receivable within one year | 40/41 | €14,417 | €9,249 | -€5,168 | -35.8% |
| Trade receivables | 40 | €2,798 | - | -€2,798 | |
| Other amounts receivable | 41 | €11,619 | €9,249 | -€2,370 | -20.4% |
| Cash at bank and in hand | 54/58 | €383 | €1,983 | +€1,600 | +418.0% |
| Deferred charges and accrued income | 490/1 | €5,696 | €3,051 | -€2,645 | -46.4% |
| Total equity and liabilities | 10/49 | €68,526 | €65,734 | -€2,793 | -4.1% |
| Equity | 10/15 | -€55,027 | -€90,947 | -€35,920 | -65.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,027 | -€93,947 | -€35,920 | -61.9% |
| Amounts payable | 17/49 | €123,553 | €156,680 | +€33,127 | +26.8% |
| Amounts payable within one year | 42/48 | €123,553 | €156,680 | +€33,127 | +26.8% |
| Trade debts | 44 | €3,247 | €21,613 | +€18,366 | +565.7% |
| Suppliers | 440/4 | €3,247 | €21,613 | +€18,366 | +565.7% |
| Other amounts payable | 47/48 | €120,306 | €135,067 | +€14,761 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,994 | €10,456 | +€2,462 | +30.8% |
| Other operating charges | 640/8 | €2,892 | €662 | -€2,229 | -77.1% |
| Non-recurring operating charges | 66A | - | €1,267 | +€1,267 | |
| Gross operating margin | 9900 | -€18,307 | -€23,308 | -€5,001 | -27.3% |
| Operating profit (loss) | 9901 | -€29,192 | -€35,693 | -€6,501 | -22.3% |
| Financial charges | 65/66B | €182 | €227 | +€45 | +24.5% |
| Recurring financial charges | 65 | €182 | €227 | +€45 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,374 | -€35,920 | -€6,545 | -22.3% |
| Profit (loss) for the period | 9904 | -€29,374 | -€35,920 | -€6,545 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,374 | -€35,920 | -€6,545 | -22.3% |
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 7 October 2026 via checked.be.