DE ROUCK - MOBERS: 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 ROUCK - MOBERS
Largest movements
- Receivables within one year +€134,951
up €134,951 (+834%), from €16,188 to €151,139
of which Trade receivables: +€130,441
- Intangible fixed assets -€72,000
no longer reported in 2024 (was €72,000)
- Tangible fixed assets -€38,310
down €38,310 (-98.7%), from €38,816 to €506
- Stocks and contracts -€7,253
no longer reported in 2024 (was €7,253)
- Cash +€6,022
up €6,022 (+73.9%), from €8,146 to €14,168
mainly Investment in fixed assets (net) (+€109,721) and Trade debts (+€33,460)
- Trade debts +€33,460
up €33,460 (+273%), from €12,261 to €45,721
- Profit (loss) carried forward +€30,676
up €30,676 (+92.5%), from €33,148 to €63,823
- Other debts -€18,383
down €18,383 (-63.4%), from €28,981 to €10,598
- Debts after one year -€14,548
down €14,548 (-71.1%), from €20,458 to €5,910
- Tax, wage and social debts -€5,143
down €5,143 (-56.2%), from €9,146 to €4,003
of which Taxes: -€3,244
- Staff costs -€71,571
down €71,571 (-67.3%), from €106,401 to €34,829
- Gross operating margin -€68,791
down €68,791 (-47.8%), from €143,867 to €75,076
- Depreciation -€40,438
down €40,438 (-98.6%), from €41,027 to €588
- Other operating charges +€1,817
up €1,817 (+133%), from €1,369 to €3,186
- Taxes +€1,669
new in 2024: €1,669
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,518 | €165,813 | +€23,295 | +16.3% |
| Fixed assets | 21/28 | €110,816 | €506 | -€110,310 | -99.5% |
| Intangible fixed assets | 21 | €72,000 | - | -€72,000 | |
| Tangible fixed assets | 22/27 | €38,816 | €506 | -€38,310 | -98.7% |
| Land and buildings | 22 | €1,045 | - | -€1,045 | |
| Plant, machinery and equipment | 23 | €18,798 | - | -€18,798 | |
| Furniture and vehicles | 24 | €18,973 | €506 | -€18,466 | -97.3% |
| Current assets | 29/58 | €31,702 | €165,307 | +€133,604 | +421% |
| Stocks and contracts in progress | 3 | €7,253 | - | -€7,253 | |
| Stocks | 30/36 | €7,253 | - | -€7,253 | |
| Amounts receivable within one year | 40/41 | €16,188 | €151,139 | +€134,951 | +834% |
| Trade receivables | 40 | €12,488 | €142,928 | +€130,441 | +1,045% |
| Other amounts receivable | 41 | €3,700 | €8,211 | +€4,511 | +122% |
| Cash at bank and in hand | 54/58 | €8,146 | €14,168 | +€6,022 | +73.9% |
| Deferred charges and accrued income | 490/1 | €116 | - | -€116 | |
| Total equity and liabilities | 10/49 | €142,518 | €165,813 | +€23,295 | +16.3% |
| Equity | 10/15 | €53,608 | €84,283 | +€30,676 | +57.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,148 | €63,823 | +€30,676 | +92.5% |
| Amounts payable | 17/49 | €88,910 | €81,530 | -€7,381 | -8.3% |
| Amounts payable after more than one year | 17 | €20,458 | €5,910 | -€14,548 | -71.1% |
| Financial debts | 170/4 | €20,458 | €5,910 | -€14,548 | -71.1% |
| Amounts payable within one year | 42/48 | €68,452 | €75,619 | +€7,167 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €14,912 | €15,298 | +€386 | +2.6% |
| Financial debts | 43 | €3,152 | - | -€3,152 | |
| Credit institutions | 430/8 | €3,152 | - | -€3,152 | |
| Trade debts | 44 | €12,261 | €45,721 | +€33,460 | +273% |
| Suppliers | 440/4 | €12,261 | €45,721 | +€33,460 | +273% |
| Taxes, remuneration and social security | 45 | €9,146 | €4,003 | -€5,143 | -56.2% |
| Taxes | 450/3 | €7,247 | €4,003 | -€3,244 | -44.8% |
| Remuneration and social security | 454/9 | €1,899 | - | -€1,899 | |
| Other amounts payable | 47/48 | €28,981 | €10,598 | -€18,383 | -63.4% |
| Remuneration, social security and pensions | 62 | €106,401 | €34,829 | -€71,571 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,027 | €588 | -€40,438 | -98.6% |
| Other operating charges | 640/8 | €1,369 | €3,186 | +€1,817 | +133% |
| Non-recurring operating charges | 66A | €140 | €1,979 | +€1,839 | +1,313% |
| Gross operating margin | 9900 | €143,867 | €75,076 | -€68,791 | -47.8% |
| Operating profit (loss) | 9901 | -€5,069 | €34,494 | +€39,563 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.4% |
| Financial charges | 65/66B | €2,404 | €2,149 | -€255 | -10.6% |
| Recurring financial charges | 65 | €2,404 | €2,149 | -€255 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,473 | €32,344 | +€39,817 | |
| Income taxes | 67/77 | - | €1,669 | +€1,669 | |
| Profit (loss) for the period | 9904 | -€7,473 | €30,676 | +€38,149 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,473 | €30,676 | +€38,149 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.