DE ROUS BEN: 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.
What changed
DE ROUS BEN
NACE 71.209, Other technical testing and analysis
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€54,131
2024 · €45,965+€8,165
Equity
€199,634
2024 · €145,503+€54,131
Cash
€8,470
2024 · €627+€7,843
Balance sheet total
€355,872
2024 · €369,409-€13,537
Largest movements
Assets
- Receivables after one year -€23,666
down €23,666 (-18.5%), from €128,231 to €104,565
- Cash +€7,843
up €7,843 (+1,250%), from €627 to €8,470
mainly Net result for the year (+€54,131) and Receivables after one year (+€23,666)
Equity and liabilities
- Other debts -€69,857
down €69,857 (-96.8%), from €72,132 to €2,275
- Reserves +€54,131
up €54,131 (+37.2%), from €145,502 to €199,633
of which Distributable reserves: +€55,370
- Short-term financial debts +€11,753
new in 2025: €11,753
- Debts after one year -€8,505
down €8,505 (-10.0%), from €84,930 to €76,425
Income statement
- Gross operating margin +€13,144
up €13,144 (+16.3%), from €80,679 to €93,823
- Taxes +€4,899
up €4,899 (+20.9%), from €23,420 to €28,319
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.
Result 2024
€45,965
Gross operating margin
+€13,144
Depreciation
-€139
Other operating charges
+€28
Financial income
-€15
Financial charges
+€46
Taxes
-€4,899
Result 2025
€54,131
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€11,558
Investment
-€9,292
Financing
+€5,577
Cash 2024
€627
From operations (derived)
+€11,558
Net result for the year
+€54,131
Depreciation
+€6,396
Receivables after one year
+€23,666
Receivables within one year
+€929
Deferred charges and accrued income
-€320
Provisions
-€413
Trade debts
+€454
Tax, wage and social debts
-€3,427
Other debts
-€69,857
Investment (derived)
-€9,292
Investment in fixed assets (net)
-€9,292
Financing
+€5,577
Debts after one year
-€8,505
Current portion of long-term debt
+€2,329
Short-term financial debts
+€11,753
Cash 2025
€8,470
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,409 | €355,872 | -€13,537 | -3.7% |
| Fixed assets | 21/28 | €212,143 | €215,038 | +€2,896 | +1.4% |
| Tangible fixed assets | 22/27 | €212,143 | €215,038 | +€2,896 | +1.4% |
| Land and buildings | 22 | €205,112 | €210,941 | +€5,829 | +2.8% |
| Plant, machinery and equipment | 23 | €1,842 | €786 | -€1,056 | -57.3% |
| Furniture and vehicles | 24 | €5,188 | €3,311 | -€1,878 | -36.2% |
| Current assets | 29/58 | €157,266 | €140,834 | -€16,432 | -10.4% |
| Amounts receivable after more than one year | 29 | €128,231 | €104,565 | -€23,666 | -18.5% |
| Other amounts receivable | 291 | €128,231 | €104,565 | -€23,666 | -18.5% |
| Amounts receivable within one year | 40/41 | €26,252 | €25,323 | -€929 | -3.5% |
| Trade receivables | 40 | €26,120 | €25,323 | -€796 | -3.0% |
| Other amounts receivable | 41 | €133 | - | -€133 | |
| Cash at bank and in hand | 54/58 | €627 | €8,470 | +€7,843 | +1,250% |
| Deferred charges and accrued income | 490/1 | €2,156 | €2,476 | +€320 | +14.8% |
| Total equity and liabilities | 10/49 | €369,409 | €355,872 | -€13,537 | -3.7% |
| Equity | 10/15 | €145,503 | €199,634 | +€54,131 | +37.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €145,502 | €199,633 | +€54,131 | +37.2% |
| Tax-exempt reserves | 132 | €2,479 | €1,240 | -€1,240 | -50.0% |
| Distributable reserves | 133 | €143,023 | €198,393 | +€55,370 | +38.7% |
| Provisions and deferred taxes | 16 | €27,826 | €27,413 | -€413 | -1.5% |
| Provisions for liabilities and charges | 160/5 | €27,000 | €27,000 | = | 0.0% |
| Environmental obligations | 163 | €27,000 | €27,000 | = | 0.0% |
| Deferred taxes | 168 | €826 | €413 | -€413 | -50.0% |
| Amounts payable | 17/49 | €196,079 | €128,825 | -€67,254 | -34.3% |
| Amounts payable after more than one year | 17 | €84,930 | €76,425 | -€8,505 | -10.0% |
| Financial debts | 170/4 | €84,930 | €76,425 | -€8,505 | -10.0% |
| Amounts payable within one year | 42/48 | €111,149 | €52,400 | -€58,749 | -52.9% |
| Current portion of amounts payable after more than one year | 42 | €13,435 | €15,764 | +€2,329 | +17.3% |
| Financial debts | 43 | - | €11,753 | +€11,753 | |
| Credit institutions | 430/8 | - | €11,753 | +€11,753 | |
| Trade debts | 44 | €540 | €994 | +€454 | +84.1% |
| Suppliers | 440/4 | €540 | €994 | +€454 | +84.1% |
| Taxes, remuneration and social security | 45 | €25,042 | €21,614 | -€3,427 | -13.7% |
| Taxes | 450/3 | €25,042 | €21,614 | -€3,427 | -13.7% |
| Other amounts payable | 47/48 | €72,132 | €2,275 | -€69,857 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,258 | €6,396 | +€139 | +2.2% |
| Other operating charges | 640/8 | €1,733 | €1,705 | -€28 | -1.6% |
| Gross operating margin | 9900 | €80,679 | €93,823 | +€13,144 | +16.3% |
| Operating profit (loss) | 9901 | €72,688 | €85,722 | +€13,033 | +17.9% |
| Financial income | 75/76B | €18 | €3 | -€15 | -82.1% |
| Recurring financial income | 75 | €18 | €3 | -€15 | -82.1% |
| Financial charges | 65/66B | €3,734 | €3,688 | -€46 | -1.2% |
| Recurring financial charges | 65 | €3,734 | €3,688 | -€46 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €68,972 | €82,037 | +€13,064 | +18.9% |
| Transfer from deferred taxes | 780 | €413 | €413 | = | 0.0% |
| Income taxes | 67/77 | €23,420 | €28,319 | +€4,899 | +20.9% |
| Profit (loss) for the period | 9904 | €45,965 | €54,131 | +€8,165 | +17.8% |
| Transfer from tax-exempt reserves | 789 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,205 | €55,370 | +€8,165 | +17.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.