DE ROP Bert: 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 ROP Bert
Largest movements
- Receivables within one year +€51,477
up €51,477 (+257.1%), from €20,020 to €71,497
of which Trade receivables: +€45,198
- Deferred charges and accrued income -€34,587
no longer reported in 2025 (was €34,587)
- Cash -€25,443
down €25,443 (-42.1%), from €60,476 to €35,033
mainly Receivables within one year (-€51,477) and Investment in fixed assets (net) (-€21,000)
- Tangible fixed assets +€10,824
up €10,824 (+55.3%), from €19,581 to €30,405
of which Plant, machinery and equipment: +€17,275
- Reserves +€8,399
up €8,399 (+5.7%), from €147,662 to €156,061
of which Distributable reserves: +€8,399
- Gross operating margin +€6,818
up €6,818 (+40.5%), from €16,854 to €23,672
- Taxes +€1,932
up €1,932 (+59.9%), from €3,223 to €5,155
- Other operating charges -€1,585
down €1,585 (-75.4%), from €2,101 to €516
- Financial income -€1,388
down €1,388 (-58.0%), from €2,393 to €1,005
- Depreciation -€418
down €418 (-3.9%), from €10,594 to €10,176
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 | €319,436 | €322,692 | +€3,256 | +1.0% |
| Fixed assets | 21/28 | €19,581 | €30,405 | +€10,824 | +55.3% |
| Tangible fixed assets | 22/27 | €19,581 | €30,405 | +€10,824 | +55.3% |
| Land and buildings | 22 | €5,442 | €4,662 | -€780 | -14.3% |
| Plant, machinery and equipment | 23 | €4,785 | €22,060 | +€17,275 | +361.0% |
| Furniture and vehicles | 24 | €9,354 | €3,683 | -€5,671 | -60.6% |
| Current assets | 29/58 | €299,855 | €292,287 | -€7,568 | -2.5% |
| Amounts receivable within one year | 40/41 | €20,020 | €71,497 | +€51,477 | +257.1% |
| Trade receivables | 40 | €16,684 | €61,882 | +€45,198 | +270.9% |
| Other amounts receivable | 41 | €3,336 | €9,615 | +€6,279 | +188.2% |
| Current investments | 50/53 | €184,772 | €185,757 | +€985 | +0.5% |
| Cash at bank and in hand | 54/58 | €60,476 | €35,033 | -€25,443 | -42.1% |
| Deferred charges and accrued income | 490/1 | €34,587 | - | -€34,587 | |
| Total equity and liabilities | 10/49 | €319,436 | €322,692 | +€3,256 | +1.0% |
| Equity | 10/15 | €275,011 | €283,410 | +€8,399 | +3.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €147,662 | €156,061 | +€8,399 | +5.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €141,462 | €149,861 | +€8,399 | +5.9% |
| Profit (loss) carried forward | 14 | €65,349 | €65,349 | = | 0.0% |
| Amounts payable | 17/49 | €44,425 | €39,282 | -€5,143 | -11.6% |
| Amounts payable within one year | 42/48 | €44,425 | €39,282 | -€5,143 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €417 | €417 | = | 0.0% |
| Trade debts | 44 | €3,116 | - | -€3,116 | |
| Suppliers | 440/4 | €3,116 | - | -€3,116 | |
| Taxes, remuneration and social security | 45 | €419 | €693 | +€274 | +65.4% |
| Taxes | 450/3 | €419 | €365 | -€54 | -12.9% |
| Remuneration and social security | 454/9 | - | €328 | +€328 | |
| Other amounts payable | 47/48 | €40,473 | €38,172 | -€2,301 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,594 | €10,176 | -€418 | -3.9% |
| Other operating charges | 640/8 | €2,101 | €516 | -€1,585 | -75.4% |
| Gross operating margin | 9900 | €16,854 | €23,672 | +€6,818 | +40.5% |
| Operating profit (loss) | 9901 | €4,159 | €12,980 | +€8,821 | +212.1% |
| Financial income | 75/76B | €2,393 | €1,005 | -€1,388 | -58.0% |
| Recurring financial income | 75 | €2,393 | €1,005 | -€1,388 | -58.0% |
| Financial charges | 65/66B | €363 | €431 | +€68 | +18.7% |
| Recurring financial charges | 65 | €363 | €431 | +€68 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €6,189 | €13,554 | +€7,365 | +119.0% |
| Income taxes | 67/77 | €3,223 | €5,155 | +€1,932 | +59.9% |
| Profit (loss) for the period | 9904 | €2,966 | €8,399 | +€5,433 | +183.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,966 | €8,399 | +€5,433 | +183.2% |
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.