Dr. De Rooze Eike: what changed
Two fiscal 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. De Rooze Eike
Largest movements
- Cash -€40,816
down €40,816 (-25.7%), from €158,942 to €118,126
mainly Debts after one year (-€16,725) and Contributions, distributions and other (-€15,000)
- Receivables within one year +€10,881
up €10,881 (+80.0%), from €13,603 to €24,484
- Tangible fixed assets -€7,385
down €7,385 (-8.6%), from €85,927 to €78,542
- Debts after one year -€16,725
down €16,725 (-24.2%), from €69,146 to €52,421
- Other debts -€8,617
down €8,617 (-58.6%), from €14,699 to €6,082
- Tax, wage and social debts -€7,675
down €7,675 (-65.3%), from €11,749 to €4,075
- Reserves -€4,976
down €4,976 (-5.4%), from €92,658 to €87,683
of which Distributable reserves: -€4,976
- Accrued charges and deferred income +€3,522
up €3,522 (+755.0%), from €467 to €3,989
- Depreciation +€16,739
up €16,739 (+533.8%), from €3,135 to €19,874
- Financial charges +€3,809
up €3,809, from -€706 to €3,104
- Gross operating margin -€3,593
down €3,593 (-8.0%), from €44,981 to €41,388
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.
Cash bridge derived
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 | €292,672 | €255,667 | -€37,005 | -12.6% |
| Fixed assets | 21/28 | €85,927 | €78,542 | -€7,385 | -8.6% |
| Tangible fixed assets | 22/27 | €85,927 | €78,542 | -€7,385 | -8.6% |
| Furniture and vehicles | 24 | €85,927 | €78,542 | -€7,385 | -8.6% |
| Current assets | 29/58 | €206,745 | €177,125 | -€29,620 | -14.3% |
| Amounts receivable within one year | 40/41 | €13,603 | €24,484 | +€10,881 | +80.0% |
| Other amounts receivable | 41 | €13,603 | €24,484 | +€10,881 | +80.0% |
| Current investments | 50/53 | €28,031 | €28,207 | +€176 | +0.6% |
| Cash at bank and in hand | 54/58 | €158,942 | €118,126 | -€40,816 | -25.7% |
| Deferred charges and accrued income | 490/1 | €6,170 | €6,309 | +€139 | +2.3% |
| Total equity and liabilities | 10/49 | €292,672 | €255,667 | -€37,005 | -12.6% |
| Equity | 10/15 | €172,164 | €167,189 | -€4,976 | -2.9% |
| Contributions | 10/11 | €6,601 | €6,601 | = | 0.0% |
| Reserves | 13 | €92,658 | €87,683 | -€4,976 | -5.4% |
| Tax-exempt reserves | 132 | €225 | €225 | = | 0.0% |
| Distributable reserves | 133 | €92,434 | €87,458 | -€4,976 | -5.4% |
| Profit (loss) carried forward | 14 | €72,905 | €72,905 | = | 0.0% |
| Amounts payable | 17/49 | €120,507 | €88,478 | -€32,029 | -26.6% |
| Amounts payable after more than one year | 17 | €69,146 | €52,421 | -€16,725 | -24.2% |
| Financial debts | 170/4 | €69,146 | €52,421 | -€16,725 | -24.2% |
| Amounts payable within one year | 42/48 | €50,895 | €32,068 | -€18,827 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €16,125 | €16,725 | +€600 | +3.7% |
| Trade debts | 44 | €8,321 | €5,186 | -€3,135 | -37.7% |
| Suppliers | 440/4 | €8,321 | €5,186 | -€3,135 | -37.7% |
| Taxes, remuneration and social security | 45 | €11,749 | €4,075 | -€7,675 | -65.3% |
| Taxes | 450/3 | €11,749 | €4,075 | -€7,675 | -65.3% |
| Other amounts payable | 47/48 | €14,699 | €6,082 | -€8,617 | -58.6% |
| Accrued charges and deferred income | 492/3 | €467 | €3,989 | +€3,522 | +755.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,135 | €19,874 | +€16,739 | +533.8% |
| Other operating charges | 640/8 | €321 | €258 | -€63 | -19.6% |
| Gross operating margin | 9900 | €44,981 | €41,388 | -€3,593 | -8.0% |
| Operating profit (loss) | 9901 | €41,524 | €21,255 | -€20,269 | -48.8% |
| Financial income | 75/76B | €1,066 | €925 | -€141 | -13.2% |
| Recurring financial income | 75 | €1,066 | €925 | -€141 | -13.2% |
| Financial charges | 65/66B | -€706 | €3,104 | +€3,809 | |
| Recurring financial charges | 65 | -€706 | €3,104 | +€3,809 | |
| Profit (loss) for the period before taxes | 9903 | €43,296 | €19,077 | -€24,219 | -55.9% |
| Income taxes | 67/77 | €8,866 | €9,052 | +€186 | +2.1% |
| Profit (loss) for the period | 9904 | €34,430 | €10,024 | -€24,406 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,430 | €10,024 | -€24,406 | -70.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.