DIRK DE ROOVER: 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.
DIRK DE ROOVER
Largest movements
- Receivables within one year +€5,800
up €5,800 (+4.0%), from €145,690 to €151,490
- Cash -€4,073
down €4,073 (-93.1%), from €4,373 to €300
mainly Receivables within one year (-€5,800) and Trade debts (-€381)
- Reserves +€2,403
up €2,403 (+1.7%), from €137,516 to €139,919
- Gross operating margin +€4,867
up €4,867, from -€2,898 to €1,969
- Other operating charges -€411
down €411 (-25.1%), from €1,636 to €1,225
- Taxes +€236
up €236 (+94.0%), from €251 to €487
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,276 | €152,054 | +€1,778 | +1.2% |
| Current assets | 29/58 | €150,276 | €152,054 | +€1,778 | +1.2% |
| Amounts receivable within one year | 40/41 | €145,690 | €151,490 | +€5,800 | +4.0% |
| Other amounts receivable | 41 | €145,690 | €151,490 | +€5,800 | +4.0% |
| Cash at bank and in hand | 54/58 | €4,373 | €300 | -€4,073 | -93.1% |
| Deferred charges and accrued income | 490/1 | €213 | €264 | +€51 | +23.9% |
| Total equity and liabilities | 10/49 | €150,276 | €152,054 | +€1,778 | +1.2% |
| Equity | 10/15 | €149,164 | €151,567 | +€2,403 | +1.6% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €137,516 | €139,919 | +€2,403 | +1.7% |
| Distributable reserves | 133 | €137,516 | €139,919 | +€2,403 | +1.7% |
| Profit (loss) carried forward | 14 | -€2,607 | -€2,607 | = | 0.0% |
| Amounts payable | 17/49 | €1,112 | €487 | -€625 | -56.2% |
| Amounts payable within one year | 42/48 | €1,112 | €487 | -€625 | -56.2% |
| Trade debts | 44 | €381 | - | -€381 | |
| Suppliers | 440/4 | €381 | - | -€381 | |
| Taxes, remuneration and social security | 45 | €731 | €487 | -€244 | -33.4% |
| Taxes | 450/3 | €731 | €487 | -€244 | -33.4% |
| Other operating charges | 640/8 | €1,636 | €1,225 | -€411 | -25.1% |
| Gross operating margin | 9900 | -€2,898 | €1,969 | +€4,867 | |
| Operating profit (loss) | 9901 | -€4,534 | €744 | +€5,278 | |
| Financial income | 75/76B | €2,323 | €2,296 | -€27 | -1.2% |
| Recurring financial income | 75 | €2,323 | €2,296 | -€27 | -1.2% |
| Financial charges | 65/66B | €145 | €150 | +€5 | +3.4% |
| Recurring financial charges | 65 | €145 | €150 | +€5 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,356 | €2,890 | +€5,246 | |
| Income taxes | 67/77 | €251 | €487 | +€236 | +94.0% |
| Profit (loss) for the period | 9904 | -€2,607 | €2,403 | +€5,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,607 | €2,403 | +€5,010 |
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 19 October 2026 via checked.be.