Discount Rooigem: 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.
Discount Rooigem
Largest movements
- Tangible fixed assets -€38,279
down €38,279 (-5.8%), from €661,069 to €622,790
of which Land and buildings: -€29,557
- Cash +€17,286
up €17,286 (+4.6%), from €379,175 to €396,460
mainly Depreciation (+€63,589) and Net result for the year (+€27,321)
- Profit (loss) carried forward -€42,857
down €42,857 (-4.9%), from €878,775 to €835,918
- Reserves +€27,321
up €27,321 (+9.5%), from €286,555 to €313,876
of which Distributable reserves: +€32,728
- Gross operating margin +€3,141
up €3,141 (+2.6%), from €120,101 to €123,242
- Taxes +€1,519
up €1,519 (+10.0%), from €15,128 to €16,648
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 | €1,353,416 | €1,333,340 | -€20,076 | -1.5% |
| Fixed assets | 21/28 | €735,447 | €697,168 | -€38,279 | -5.2% |
| Tangible fixed assets | 22/27 | €661,069 | €622,790 | -€38,279 | -5.8% |
| Land and buildings | 22 | €449,254 | €419,698 | -€29,557 | -6.6% |
| Plant, machinery and equipment | 23 | €10,380 | €6,719 | -€3,662 | -35.3% |
| Furniture and vehicles | 24 | €158,767 | €141,499 | -€17,267 | -10.9% |
| Other tangible fixed assets | 26 | €42,668 | €54,874 | +€12,207 | +28.6% |
| Financial fixed assets | 28 | €74,378 | €74,378 | = | 0.0% |
| Current assets | 29/58 | €617,969 | €636,172 | +€18,202 | +2.9% |
| Amounts receivable within one year | 40/41 | €234,848 | €235,196 | +€347 | +0.1% |
| Other amounts receivable | 41 | €234,848 | €235,196 | +€347 | +0.1% |
| Cash at bank and in hand | 54/58 | €379,175 | €396,460 | +€17,286 | +4.6% |
| Deferred charges and accrued income | 490/1 | €3,946 | €4,515 | +€570 | +14.4% |
| Total equity and liabilities | 10/49 | €1,353,416 | €1,333,340 | -€20,076 | -1.5% |
| Equity | 10/15 | €1,227,831 | €1,212,294 | -€15,536 | -1.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €286,555 | €313,876 | +€27,321 | +9.5% |
| Tax-exempt reserves | 132 | €114,911 | €109,504 | -€5,407 | -4.7% |
| Distributable reserves | 133 | €171,644 | €204,372 | +€32,728 | +19.1% |
| Profit (loss) carried forward | 14 | €878,775 | €835,918 | -€42,857 | -4.9% |
| Provisions and deferred taxes | 16 | €59,170 | €56,386 | -€2,784 | -4.7% |
| Deferred taxes | 168 | €59,170 | €56,386 | -€2,784 | -4.7% |
| Amounts payable | 17/49 | €66,415 | €64,659 | -€1,756 | -2.6% |
| Amounts payable after more than one year | 17 | €1,244 | €1,244 | = | 0.0% |
| Other amounts payable | 178/9 | €1,244 | €1,244 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,171 | €63,415 | -€1,756 | -2.7% |
| Trade debts | 44 | €8,730 | €8,283 | -€447 | -5.1% |
| Suppliers | 440/4 | €8,730 | €8,283 | -€447 | -5.1% |
| Taxes, remuneration and social security | 45 | €1,128 | - | -€1,128 | |
| Taxes | 450/3 | €1,128 | - | -€1,128 | |
| Other amounts payable | 47/48 | €55,313 | €55,132 | -€181 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,185 | €63,589 | +€404 | +0.6% |
| Other operating charges | 640/8 | €17,908 | €19,103 | +€1,195 | +6.7% |
| Gross operating margin | 9900 | €120,101 | €123,242 | +€3,141 | +2.6% |
| Operating profit (loss) | 9901 | €39,008 | €40,549 | +€1,542 | +4.0% |
| Financial income | 75/76B | - | €1,001 | +€1,001 | |
| Recurring financial income | 75 | - | €1,001 | +€1,001 | |
| Financial charges | 65/66B | €346 | €366 | +€21 | +6.0% |
| Recurring financial charges | 65 | €346 | €366 | +€21 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €38,662 | €41,184 | +€2,522 | +6.5% |
| Transfer from deferred taxes | 780 | €2,784 | €2,784 | = | 0.0% |
| Income taxes | 67/77 | €15,128 | €16,648 | +€1,519 | +10.0% |
| Profit (loss) for the period | 9904 | €26,318 | €27,321 | +€1,003 | +3.8% |
| Transfer from tax-exempt reserves | 789 | €5,407 | €5,407 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,725 | €32,728 | +€1,003 | +3.2% |
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 21 October 2026 via checked.be.