J. DE ROO: 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.
What changed
J. DE ROO
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.3m-€262,313
Equity
€6.5m
2024 · €6.9m-€474,765
Cash
€1.3m
2024 · €907,132+€359,433
Balance sheet total
€15.3m
2024 · €16.1m-€753,087
Largest movements
Assets
- Current investments -€1.4m
down €1.4m (-19.2%), from €7.1m to €5.8m
- Cash +€359,433
up €359,433 (+39.6%), from €907,132 to €1.3m
mainly Other debts (+€1.4m) and Current investments (+€1.4m)
- Receivables within one year +€280,290
up €280,290 (+3.6%), from €7.8m to €8.1m
of which Trade receivables: +€280,869
Equity and liabilities
- Trade debts -€1.8m
down €1.8m (-20.5%), from €8.8m to €7.0m
- Other debts +€1.4m
up €1.4m (+2107.0%), from €68,008 to €1.5m
- Reserves -€474,765
down €474,765 (-7.1%), from €6.7m to €6.2m
of which Distributable reserves: -€558,965
- Tax, wage and social debts +€292,027
up €292,027 (+1621.5%), from €18,009 to €310,037
of which Taxes: +€278,067
- Accrued charges and deferred income -€187,594
down €187,594 (-100.0%), from €187,594 to €0
Income statement
- Turnover -€5.2m
down €5.2m (-6.5%), from €79.1m to €74.0m
- Goods and materials -€2.9m
down €2.9m (-3.8%), from €75.1m to €72.2m
- Services and other goods -€1.7m
down €1.7m (-67.4%), from €2.4m to €798,569
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.
Result 2024
€1.3m
Turnover
-€5.2m
Other operating income
+€168,746
Goods and materials
+€2.9m
Services and other goods
+€1.7m
Staff costs
+€9,945
Depreciation
+€3,071
Write-downs
-€72,297
Other operating charges
+€204,002
Other operating items
+€1,911
Financial income
+€168,470
Financial charges
-€6,345
Taxes
-€118,415
Result 2025
€1.0m
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.
From operations
+€499,243
Investment
+€1.4m
Financing
-€1.5m
Cash 2024
€907,132
From operations (derived)
+€499,243
Net result for the year
+€1.0m
Depreciation
+€21,407
Receivables within one year
-€280,290
Deferred charges and accrued income
-€207
Trade debts
-€1.8m
Tax, wage and social debts
+€292,027
Other debts
+€1.4m
Accrued charges and deferred income
-€187,594
Investment (derived)
+€1.4m
Investment in fixed assets (net)
-€1,700
Current investments
+€1.4m
Financing
-€1.5m
Short-term financial debts
-€11,420
Contributions, distributions and other
-€1.5m
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,070,285 | €15,317,199 | -€753,087 | -4.7% |
| Fixed assets | 21/28 | €169,651 | €149,944 | -€19,707 | -11.6% |
| Tangible fixed assets | 22/27 | €169,651 | €149,944 | -€19,707 | -11.6% |
| Land and buildings | 22 | €159,716 | €144,124 | -€15,592 | -9.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,935 | €5,821 | -€4,114 | -41.4% |
| Current assets | 29/58 | €15,900,634 | €15,167,254 | -€733,380 | -4.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €7,842,830 | €8,123,119 | +€280,290 | +3.6% |
| Trade receivables | 40 | €7,559,277 | €7,840,146 | +€280,869 | +3.7% |
| Other amounts receivable | 41 | €283,553 | €282,973 | -€580 | -0.2% |
| Current investments | 50/53 | €7,145,460 | €5,772,150 | -€1.4m | -19.2% |
| Other investments | 51/53 | €7,145,460 | €5,772,150 | -€1.4m | -19.2% |
| Cash at bank and in hand | 54/58 | €907,132 | €1,266,566 | +€359,433 | +39.6% |
| Deferred charges and accrued income | 490/1 | €5,212 | €5,419 | +€207 | +4.0% |
| Total equity and liabilities | 10/49 | €16,070,285 | €15,317,199 | -€753,087 | -4.7% |
| Equity | 10/15 | €6,945,831 | €6,471,066 | -€474,765 | -6.8% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €6,695,831 | €6,221,066 | -€474,765 | -7.1% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €84,200 | €168,400 | +€84,200 | +100.0% |
| Distributable reserves | 133 | €6,586,631 | €6,027,666 | -€558,965 | -8.5% |
| Amounts payable | 17/49 | €9,124,454 | €8,846,133 | -€278,321 | -3.1% |
| Amounts payable within one year | 42/48 | €8,936,860 | €8,846,133 | -€90,728 | -1.0% |
| Financial debts | 43 | €67,255 | €55,835 | -€11,420 | -17.0% |
| Credit institutions | 430/8 | €67,255 | €55,835 | -€11,420 | -17.0% |
| Trade debts | 44 | €8,783,588 | €6,979,306 | -€1.8m | -20.5% |
| Suppliers | 440/4 | €8,783,588 | €6,979,306 | -€1.8m | -20.5% |
| Taxes, remuneration and social security | 45 | €18,009 | €310,037 | +€292,027 | +1621.5% |
| Taxes | 450/3 | €5,648 | €283,715 | +€278,067 | +4923.0% |
| Remuneration and social security | 454/9 | €12,361 | €26,322 | +€13,961 | +112.9% |
| Other amounts payable | 47/48 | €68,008 | €1,500,955 | +€1.4m | +2107.0% |
| Accrued charges and deferred income | 492/3 | €187,594 | €0 | -€187,594 | -100.0% |
| Operating income | 70/76A | €79,154,876 | €74,170,320 | -€5.0m | -6.3% |
| Turnover | 70 | €79,144,357 | €73,991,054 | -€5.2m | -6.5% |
| Other operating income | 74 | €10,520 | €179,266 | +€168,746 | +1604.1% |
| Operating charges | 60/66A | €77,803,727 | €73,125,193 | -€4.7m | -6.0% |
| Goods for resale, raw materials and consumables | 60 | €75,066,403 | €72,185,496 | -€2.9m | -3.8% |
| Purchases | 600/8 | €75,066,403 | €72,185,496 | -€2.9m | -3.8% |
| Services and other goods | 61 | €2,449,564 | €798,569 | -€1.7m | -67.4% |
| Remuneration, social security and pensions | 62 | €112,580 | €102,635 | -€9,945 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,478 | €21,407 | -€3,071 | -12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€60,112 | €12,185 | +€72,297 | |
| Other operating charges | 640/8 | €208,903 | €4,902 | -€204,002 | -97.7% |
| Non-recurring operating charges | 66A | €1,911 | €0 | -€1,911 | -100.0% |
| Operating profit (loss) | 9901 | €1,351,149 | €1,045,126 | -€306,023 | -22.6% |
| Financial income | 75/76B | €164,968 | €333,438 | +€168,470 | +102.1% |
| Recurring financial income | 75 | €164,968 | €333,438 | +€168,470 | +102.1% |
| Income from current assets | 751 | €100,450 | €208,620 | +€108,170 | +107.7% |
| Other financial income | 752/9 | €64,518 | €124,818 | +€60,300 | +93.5% |
| Financial charges | 65/66B | €22,083 | €28,428 | +€6,345 | +28.7% |
| Recurring financial charges | 65 | €22,083 | €28,428 | +€6,345 | +28.7% |
| Debt charges | 650 | €5,824 | €2,727 | -€3,097 | -53.2% |
| Other financial charges | 652/9 | €16,259 | €25,701 | +€9,442 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €1,494,035 | €1,350,137 | -€143,898 | -9.6% |
| Income taxes | 67/77 | €206,487 | €324,902 | +€118,415 | +57.3% |
| Taxes | 670/3 | €270,472 | €324,902 | +€54,431 | +20.1% |
| Tax adjustments and reversals of tax provisions | 77 | €63,985 | €0 | -€63,985 | -100.0% |
| Profit (loss) for the period | 9904 | €1,287,548 | €1,025,235 | -€262,313 | -20.4% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €84,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,203,348 | €941,035 | -€262,313 | -21.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.