DR.C. DE ROOSTER: 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.
DR.C. DE ROOSTER
Largest movements
- Financial fixed assets +€23,667
up €23,667 (+16.1%), from €147,070 to €170,737
- Current investments +€22,742
up €22,742 (+26.9%), from €84,500 to €107,242
- Cash -€7,828
down €7,828 (-21.2%), from €36,858 to €29,031
mainly Investment in fixed assets (net) (-€27,116) and Current investments (-€22,742)
- Receivables within one year -€6,742
down €6,742 (-31.2%), from €21,611 to €14,869
of which Other amounts receivable: -€3,702
- Tangible fixed assets -€5,470
down €5,470 (-11.7%), from €46,622 to €41,152
of which Other tangible fixed assets: -€2,816
- Reserves +€18,100
up €18,100 (+11.7%), from €154,310 to €172,410
of which Distributable reserves: +€38,800
- Revaluation surpluses +€5,667
up €5,667 (+14.4%), from €39,261 to €44,928
- Gross operating margin +€17,980
up €17,980 (+42.5%), from €42,311 to €60,291
- Taxes +€6,561
up €6,561 (+70.4%), from €9,318 to €15,879
- Financial income +€5,132
up €5,132 (+1,947%), from €264 to €5,396
- Other operating charges -€985
down €985 (-47.4%), from €2,077 to €1,092
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 | €340,534 | €366,127 | +€25,593 | +7.5% |
| Fixed assets | 21/28 | €193,692 | €211,889 | +€18,197 | +9.4% |
| Tangible fixed assets | 22/27 | €46,622 | €41,152 | -€5,470 | -11.7% |
| Furniture and vehicles | 24 | €19,037 | €16,383 | -€2,654 | -13.9% |
| Other tangible fixed assets | 26 | €27,584 | €24,769 | -€2,816 | -10.2% |
| Financial fixed assets | 28 | €147,070 | €170,737 | +€23,667 | +16.1% |
| Current assets | 29/58 | €146,843 | €154,238 | +€7,396 | +5.0% |
| Amounts receivable within one year | 40/41 | €21,611 | €14,869 | -€6,742 | -31.2% |
| Trade receivables | 40 | €12,034 | €8,994 | -€3,040 | -25.3% |
| Other amounts receivable | 41 | €9,577 | €5,875 | -€3,702 | -38.7% |
| Current investments | 50/53 | €84,500 | €107,242 | +€22,742 | +26.9% |
| Cash at bank and in hand | 54/58 | €36,858 | €29,031 | -€7,828 | -21.2% |
| Deferred charges and accrued income | 490/1 | €3,873 | €3,096 | -€777 | -20.1% |
| Total equity and liabilities | 10/49 | €340,534 | €366,127 | +€25,593 | +7.5% |
| Equity | 10/15 | €333,995 | €358,243 | +€24,247 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €39,261 | €44,928 | +€5,667 | +14.4% |
| Reserves | 13 | €154,310 | €172,410 | +€18,100 | +11.7% |
| Non-distributable reserves | 130/1 | €53,100 | €32,400 | -€20,700 | -39.0% |
| Reserves not available under the articles | 1311 | €53,100 | €32,400 | -€20,700 | -39.0% |
| Distributable reserves | 133 | €101,210 | €140,010 | +€38,800 | +38.3% |
| Profit (loss) carried forward | 14 | €121,825 | €122,305 | +€480 | +0.4% |
| Amounts payable | 17/49 | €6,539 | €7,885 | +€1,346 | +20.6% |
| Amounts payable within one year | 42/48 | €6,539 | €7,885 | +€1,346 | +20.6% |
| Trade debts | 44 | €864 | €402 | -€462 | -53.5% |
| Suppliers | 440/4 | €864 | €402 | -€462 | -53.5% |
| Taxes, remuneration and social security | 45 | €2,500 | €4,534 | +€2,034 | +81.4% |
| Taxes | 450/3 | - | €2,034 | +€2,034 | |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,175 | €2,949 | -€226 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,190 | €8,919 | -€271 | -3.0% |
| Other operating charges | 640/8 | €2,077 | €1,092 | -€985 | -47.4% |
| Gross operating margin | 9900 | €42,311 | €60,291 | +€17,980 | +42.5% |
| Operating profit (loss) | 9901 | €31,044 | €50,281 | +€19,237 | +62.0% |
| Financial income | 75/76B | €264 | €5,396 | +€5,132 | +1,947% |
| Recurring financial income | 75 | €264 | €5,396 | +€5,132 | +1,947% |
| Financial charges | 65/66B | €580 | €517 | -€63 | -10.9% |
| Recurring financial charges | 65 | €580 | €517 | -€63 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €30,728 | €55,160 | +€24,432 | +79.5% |
| Income taxes | 67/77 | €9,318 | €15,879 | +€6,561 | +70.4% |
| Profit (loss) for the period | 9904 | €21,410 | €39,280 | +€17,871 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,410 | €39,280 | +€17,871 | +83.5% |
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 14 October 2026 via checked.be.