DE ROP JANNICK: 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 JANNICK
Largest movements
- Cash +€12,608
up €12,608 (+45.4%), from €27,795 to €40,403
mainly Other debts (+€15,699) and Depreciation (+€10,538)
- Tangible fixed assets -€4,739
down €4,739 (-17.9%), from €26,535 to €21,796
- Receivables within one year -€1,732
down €1,732 (-20.1%), from €8,611 to €6,879
- Other debts +€15,699
up €15,699 (+287.2%), from €5,466 to €21,165
- Debts after one year -€10,176
down €10,176 (-64.0%), from €15,891 to €5,715
- Profit (loss) carried forward -€5,080
down €5,080 (-27.8%), from €18,288 to €13,208
- Tax, wage and social debts +€3,575
up €3,575 (+55.0%), from €6,497 to €10,071
- Trade debts +€995
new in 2025: €995
- Financial charges +€17,171
up €17,171 (+745.1%), from €2,304 to €19,476
- Gross operating margin -€3,125
down €3,125 (-9.6%), from €32,613 to €29,488
- Taxes -€613
down €613 (-14.1%), from €4,334 to €3,721
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 | €62,941 | €69,078 | +€6,137 | +9.8% |
| Fixed assets | 21/28 | €26,535 | €21,796 | -€4,739 | -17.9% |
| Tangible fixed assets | 22/27 | €26,535 | €21,796 | -€4,739 | -17.9% |
| Furniture and vehicles | 24 | €26,535 | €21,796 | -€4,739 | -17.9% |
| Current assets | 29/58 | €36,406 | €47,282 | +€10,876 | +29.9% |
| Amounts receivable within one year | 40/41 | €8,611 | €6,879 | -€1,732 | -20.1% |
| Trade receivables | 40 | €8,611 | €6,879 | -€1,732 | -20.1% |
| Cash at bank and in hand | 54/58 | €27,795 | €40,403 | +€12,608 | +45.4% |
| Total equity and liabilities | 10/49 | €62,941 | €69,078 | +€6,137 | +9.8% |
| Equity | 10/15 | €25,288 | €20,208 | -€5,080 | -20.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,288 | €13,208 | -€5,080 | -27.8% |
| Amounts payable | 17/49 | €37,652 | €48,870 | +€11,217 | +29.8% |
| Amounts payable after more than one year | 17 | €15,891 | €5,715 | -€10,176 | -64.0% |
| Financial debts | 170/4 | €15,891 | €5,715 | -€10,176 | -64.0% |
| Amounts payable within one year | 42/48 | €21,374 | €42,272 | +€20,899 | +97.8% |
| Financial debts | 43 | €9,411 | €10,041 | +€630 | +6.7% |
| Credit institutions | 430/8 | €9,411 | €10,041 | +€630 | +6.7% |
| Trade debts | 44 | - | €995 | +€995 | |
| Suppliers | 440/4 | - | €995 | +€995 | |
| Taxes, remuneration and social security | 45 | €6,497 | €10,071 | +€3,575 | +55.0% |
| Taxes | 450/3 | €6,497 | €10,071 | +€3,575 | +55.0% |
| Other amounts payable | 47/48 | €5,466 | €21,165 | +€15,699 | +287.2% |
| Accrued charges and deferred income | 492/3 | €388 | €883 | +€495 | +127.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,496 | €10,538 | +€42 | +0.4% |
| Other operating charges | 640/8 | €175 | - | -€175 | |
| Gross operating margin | 9900 | €32,613 | €29,488 | -€3,125 | -9.6% |
| Operating profit (loss) | 9901 | €21,942 | €18,950 | -€2,992 | -13.6% |
| Financial charges | 65/66B | €2,304 | €19,476 | +€17,171 | +745.1% |
| Recurring financial charges | 65 | €2,304 | €19,476 | +€17,171 | +745.1% |
| Profit (loss) for the period before taxes | 9903 | €19,637 | -€526 | -€20,163 | |
| Income taxes | 67/77 | €4,334 | €3,721 | -€613 | -14.1% |
| Profit (loss) for the period | 9904 | €15,303 | -€4,247 | -€19,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,303 | -€4,247 | -€19,550 |
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.