Firma De Rouck: 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.
Firma De Rouck
Largest movements
- Cash -€250,475
down €250,475 (-66.5%), from €376,705 to €126,230
mainly Other debts (-€464,043) and Debts after one year (-€108,930)
- Tangible fixed assets -€124,647
down €124,647 (-7.6%), from €1.6m to €1.5m
of which Land and buildings: -€64,292
- Receivables within one year -€77,856
down €77,856 (-87.0%), from €89,452 to €11,596
of which Other amounts receivable: -€42,174
- Financial fixed assets -€26,125
down €26,125 (-100%), from €26,125 to €0
- Other debts -€464,043
down €464,043 (-66.3%), from €700,403 to €236,360
- Debts after one year -€108,930
down €108,930 (-50.4%), from €216,323 to €107,393
- Short-term financial debts +€108,436
new in 2025: €108,436
- Accrued charges and deferred income +€44,668
new in 2025: €44,668
- Trade debts -€30,170
down €30,170 (-78.1%), from €38,640 to €8,470
- Financial income +€45,185
up €45,185 (+817,086%), from €6 to €45,190
of which Non-recurring financial income: +€43,440
- Financial charges +€34,362
up €34,362 (+305%), from €11,258 to €45,619
of which Non-recurring financial charges: +€26,125
- Taxes +€10,118
up €10,118 (+51.9%), from €19,494 to €29,612
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 | €2,128,259 | €1,649,015 | -€479,244 | -22.5% |
| Fixed assets | 21/28 | €1,661,438 | €1,510,666 | -€150,772 | -9.1% |
| Tangible fixed assets | 22/27 | €1,635,313 | €1,510,666 | -€124,647 | -7.6% |
| Land and buildings | 22 | €1,263,902 | €1,199,610 | -€64,292 | -5.1% |
| Plant, machinery and equipment | 23 | €371,120 | €311,033 | -€60,088 | -16.2% |
| Furniture and vehicles | 24 | €291 | €24 | -€267 | -91.9% |
| Financial fixed assets | 28 | €26,125 | €0 | -€26,125 | -100% |
| Current assets | 29/58 | €466,821 | €138,348 | -€328,473 | -70.4% |
| Amounts receivable within one year | 40/41 | €89,452 | €11,596 | -€77,856 | -87.0% |
| Trade receivables | 40 | €36,481 | €799 | -€35,682 | -97.8% |
| Other amounts receivable | 41 | €52,971 | €10,798 | -€42,174 | -79.6% |
| Cash at bank and in hand | 54/58 | €376,705 | €126,230 | -€250,475 | -66.5% |
| Deferred charges and accrued income | 490/1 | €664 | €522 | -€142 | -21.3% |
| Total equity and liabilities | 10/49 | €2,128,259 | €1,649,015 | -€479,244 | -22.5% |
| Equity | 10/15 | €953,062 | €965,083 | +€12,021 | +1.3% |
| Contributions | 10/11 | €155,000 | €155,000 | = | 0.0% |
| Capital | 10 | €155,000 | €155,000 | = | 0.0% |
| Issued capital | 100 | €155,000 | €155,000 | = | 0.0% |
| Reserves | 13 | €798,062 | €810,083 | +€12,021 | +1.5% |
| Non-distributable reserves | 130/1 | €15,500 | €15,500 | = | 0.0% |
| Legal reserve | 130 | €15,500 | €15,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €245,713 | €211,642 | -€34,071 | -13.9% |
| Distributable reserves | 133 | €536,849 | €582,940 | +€46,092 | +8.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €81,078 | €69,721 | -€11,357 | -14.0% |
| Deferred taxes | 168 | €81,078 | €69,721 | -€11,357 | -14.0% |
| Amounts payable | 17/49 | €1,094,120 | €614,211 | -€479,909 | -43.9% |
| Amounts payable after more than one year | 17 | €216,323 | €107,393 | -€108,930 | -50.4% |
| Financial debts | 170/4 | €216,323 | €107,393 | -€108,930 | -50.4% |
| Amounts payable within one year | 42/48 | €877,797 | €462,151 | -€415,647 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €134,259 | €108,884 | -€25,375 | -18.9% |
| Financial debts | 43 | - | €108,436 | +€108,436 | |
| Credit institutions | 430/8 | - | €108,436 | +€108,436 | |
| Trade debts | 44 | €38,640 | €8,470 | -€30,170 | -78.1% |
| Suppliers | 440/4 | €38,640 | €8,470 | -€30,170 | -78.1% |
| Taxes, remuneration and social security | 45 | €4,494 | €0 | -€4,494 | -100% |
| Taxes | 450/3 | €4,494 | €0 | -€4,494 | -100% |
| Other amounts payable | 47/48 | €700,403 | €236,360 | -€464,043 | -66.3% |
| Accrued charges and deferred income | 492/3 | - | €44,668 | +€44,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,275 | €140,432 | +€157 | +0.1% |
| Other operating charges | 640/8 | €21,885 | €21,427 | -€458 | -2.1% |
| Gross operating margin | 9900 | €263,284 | €262,564 | -€719 | -0.3% |
| Operating profit (loss) | 9901 | €101,124 | €100,705 | -€418 | -0.4% |
| Financial income | 75/76B | €6 | €45,190 | +€45,185 | +817,086% |
| Recurring financial income | 75 | €6 | €1,750 | +€1,745 | +31,550% |
| Non-recurring financial income | 76B | - | €43,440 | +€43,440 | |
| Financial charges | 65/66B | €11,258 | €45,619 | +€34,362 | +305% |
| Recurring financial charges | 65 | €11,258 | €19,494 | +€8,237 | +73.2% |
| Non-recurring financial charges | 66B | - | €26,125 | +€26,125 | |
| Profit (loss) for the period before taxes | 9903 | €89,871 | €100,276 | +€10,405 | +11.6% |
| Transfer from deferred taxes | 780 | €13,581 | €11,357 | -€2,224 | -16.4% |
| Income taxes | 67/77 | €19,494 | €29,612 | +€10,118 | +51.9% |
| Profit (loss) for the period | 9904 | €83,958 | €82,021 | -€1,937 | -2.3% |
| Transfer from tax-exempt reserves | 789 | €40,742 | €34,071 | -€6,672 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €124,700 | €116,092 | -€8,608 | -6.9% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.