DE ROP HERMAN: 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 ROP HERMAN
Largest movements
- Tangible fixed assets -€58,147
down €58,147 (-6.3%), from €926,307 to €868,160
of which Land and buildings: -€43,817
- Current investments -€16,789
no longer reported in 2025 (was €16,789)
- Other debts -€59,083
down €59,083 (-4.9%), from €1.2m to €1.2m
- Profit (loss) carried forward -€14,457
down €14,457 (-4.4%), from -€328,791 to -€343,248
- Gross operating margin +€6,951
up €6,951 (+13.9%), from €50,042 to €56,993
- Other operating charges +€4,671
up €4,671 (+40.8%), from €11,455 to €16,126
- Financial income +€3,178
up €3,178, from €0 to €3,178
- Depreciation -€631
down €631 (-1.1%), from €58,778 to €58,147
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 | €965,321 | €889,321 | -€76,000 | -7.9% |
| Fixed assets | 21/28 | €926,307 | €868,160 | -€58,147 | -6.3% |
| Tangible fixed assets | 22/27 | €926,307 | €868,160 | -€58,147 | -6.3% |
| Land and buildings | 22 | €881,437 | €837,620 | -€43,817 | -5.0% |
| Plant, machinery and equipment | 23 | €44,870 | €30,541 | -€14,330 | -31.9% |
| Current assets | 29/58 | €39,014 | €21,161 | -€17,853 | -45.8% |
| Amounts receivable within one year | 40/41 | €14,005 | €7,097 | -€6,908 | -49.3% |
| Trade receivables | 40 | €11,941 | €5,987 | -€5,954 | -49.9% |
| Other amounts receivable | 41 | €2,064 | €1,110 | -€953 | -46.2% |
| Current investments | 50/53 | €16,789 | - | -€16,789 | |
| Cash at bank and in hand | 54/58 | €8,024 | €13,097 | +€5,073 | +63.2% |
| Deferred charges and accrued income | 490/1 | €196 | €968 | +€772 | +393.6% |
| Total equity and liabilities | 10/49 | €965,321 | €889,321 | -€76,000 | -7.9% |
| Equity | 10/15 | -€257,606 | -€272,063 | -€14,457 | -5.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €9,685 | €9,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,685 | €9,685 | = | 0.0% |
| Legal reserve | 130 | €9,685 | €9,685 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€328,791 | -€343,248 | -€14,457 | -4.4% |
| Amounts payable | 17/49 | €1,222,927 | €1,161,384 | -€61,542 | -5.0% |
| Amounts payable within one year | 42/48 | €1,222,927 | €1,161,384 | -€61,542 | -5.0% |
| Trade debts | 44 | €9,148 | €6,464 | -€2,684 | -29.3% |
| Suppliers | 440/4 | €9,148 | €6,464 | -€2,684 | -29.3% |
| Taxes, remuneration and social security | 45 | €231 | €455 | +€224 | +97.3% |
| Taxes | 450/3 | €231 | €455 | +€224 | +97.3% |
| Other amounts payable | 47/48 | €1,213,548 | €1,154,465 | -€59,083 | -4.9% |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,778 | €58,147 | -€631 | -1.1% |
| Other operating charges | 640/8 | €11,455 | €16,126 | +€4,671 | +40.8% |
| Gross operating margin | 9900 | €50,042 | €56,993 | +€6,951 | +13.9% |
| Operating profit (loss) | 9901 | -€20,190 | -€17,280 | +€2,910 | +14.4% |
| Financial income | 75/76B | €0 | €3,178 | +€3,178 | |
| Recurring financial income | 75 | €0 | €3,178 | +€3,178 | |
| Financial charges | 65/66B | €377 | €163 | -€214 | -56.8% |
| Recurring financial charges | 65 | €377 | €163 | -€214 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,568 | -€14,264 | +€6,303 | +30.6% |
| Income taxes | 67/77 | €231 | €193 | -€38 | -16.4% |
| Profit (loss) for the period | 9904 | -€20,798 | -€14,457 | +€6,341 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,798 | -€14,457 | +€6,341 | +30.5% |
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 10 October 2026 via checked.be.