DE ROP SERVICES: 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 SERVICES
Largest movements
- Cash +€438,617
up €438,617 (+1136.9%), from €38,580 to €477,197
mainly Current investments (+€270,398) and Depreciation (+€128,194)
- Current investments -€270,398
no longer reported in 2025 (was €270,398)
- Tangible fixed assets -€177,725
down €177,725 (-15.4%), from €1.2m to €976,649
of which Furniture and vehicles: -€106,465
- Receivables within one year +€59,560
up €59,560 (+111.5%), from €53,424 to €112,985
of which Trade receivables: +€92,700
- Deferred charges and accrued income -€59,242
down €59,242 (-83.0%), from €71,400 to €12,158
- Profit (loss) carried forward +€75,957
up €75,957 (+102.1%), from €74,385 to €150,342
- Provisions -€71,469
down €71,469 (-55.5%), from €128,842 to €57,372
- Reserves -€28,022
down €28,022 (-3.4%), from €835,649 to €807,627
of which Tax-exempt reserves: -€28,022
- Tax, wage and social debts +€19,409
up €19,409 (+4068.1%), from €477 to €19,886
- Gross operating margin -€7,807
down €7,807 (-5.3%), from €147,909 to €140,102
- Other operating charges +€4,915
up €4,915 (+62.2%), from €7,900 to €12,816
- Depreciation +€3,294
up €3,294 (+2.6%), from €124,900 to €128,194
- Financial income +€1,989
up €1,989 (+97.3%), from €2,043 to €4,033
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 | €1,588,177 | €1,578,988 | -€9,188 | -0.6% |
| Fixed assets | 21/28 | €1,154,375 | €976,649 | -€177,725 | -15.4% |
| Tangible fixed assets | 22/27 | €1,154,375 | €976,649 | -€177,725 | -15.4% |
| Land and buildings | 22 | €699,332 | €635,322 | -€64,009 | -9.2% |
| Plant, machinery and equipment | 23 | €62,678 | €55,427 | -€7,251 | -11.6% |
| Furniture and vehicles | 24 | €392,365 | €285,900 | -€106,465 | -27.1% |
| Current assets | 29/58 | €433,802 | €602,339 | +€168,537 | +38.9% |
| Amounts receivable within one year | 40/41 | €53,424 | €112,985 | +€59,560 | +111.5% |
| Trade receivables | 40 | €19,185 | €111,886 | +€92,700 | +483.2% |
| Other amounts receivable | 41 | €34,239 | €1,099 | -€33,140 | -96.8% |
| Current investments | 50/53 | €270,398 | - | -€270,398 | |
| Cash at bank and in hand | 54/58 | €38,580 | €477,197 | +€438,617 | +1136.9% |
| Deferred charges and accrued income | 490/1 | €71,400 | €12,158 | -€59,242 | -83.0% |
| Total equity and liabilities | 10/49 | €1,588,177 | €1,578,988 | -€9,188 | -0.6% |
| Equity | 10/15 | €972,007 | €1,019,942 | +€47,935 | +4.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €835,649 | €807,627 | -€28,022 | -3.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €200,139 | €172,117 | -€28,022 | -14.0% |
| Distributable reserves | 133 | €629,312 | €629,312 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,385 | €150,342 | +€75,957 | +102.1% |
| Provisions and deferred taxes | 16 | €128,842 | €57,372 | -€71,469 | -55.5% |
| Deferred taxes | 168 | €128,842 | €57,372 | -€71,469 | -55.5% |
| Amounts payable | 17/49 | €487,328 | €501,674 | +€14,347 | +2.9% |
| Amounts payable within one year | 42/48 | €487,328 | €498,491 | +€11,163 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €450,000 | €450,000 | = | 0.0% |
| Trade debts | 44 | €26,495 | €22,049 | -€4,446 | -16.8% |
| Suppliers | 440/4 | €26,495 | €22,049 | -€4,446 | -16.8% |
| Taxes, remuneration and social security | 45 | €477 | €19,886 | +€19,409 | +4068.1% |
| Taxes | 450/3 | €477 | €19,886 | +€19,409 | +4068.1% |
| Other amounts payable | 47/48 | €10,356 | €6,556 | -€3,799 | -36.7% |
| Accrued charges and deferred income | 492/3 | - | €3,184 | +€3,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,900 | €128,194 | +€3,294 | +2.6% |
| Other operating charges | 640/8 | €7,900 | €12,816 | +€4,915 | +62.2% |
| Non-recurring operating charges | 66A | - | €25,731 | +€25,731 | |
| Gross operating margin | 9900 | €147,909 | €140,102 | -€7,807 | -5.3% |
| Operating profit (loss) | 9901 | €15,108 | -€26,639 | -€41,747 | |
| Financial income | 75/76B | €2,043 | €4,033 | +€1,989 | +97.3% |
| Recurring financial income | 75 | €2,043 | €4,033 | +€1,989 | +97.3% |
| Financial charges | 65/66B | €735 | €701 | -€34 | -4.6% |
| Recurring financial charges | 65 | €735 | €701 | -€34 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €16,417 | -€23,307 | -€39,724 | |
| Transfer from deferred taxes | 780 | €14,525 | €24,873 | +€10,348 | +71.2% |
| Income taxes | 67/77 | €133 | €228 | +€94 | +70.8% |
| Profit (loss) for the period | 9904 | €30,809 | €1,338 | -€29,471 | -95.7% |
| Transfer from tax-exempt reserves | 789 | €43,576 | €74,619 | +€31,043 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,385 | €75,957 | +€1,572 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.