JORIS DE ROO: 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.
JORIS DE ROO
Largest movements
- Tangible fixed assets +€259,349
up €259,349 (+9.1%), from €2.9m to €3.1m
of which Land and buildings: +€262,304
- Receivables within one year +€107,076
up €107,076 (+17.7%), from €605,975 to €713,052
of which Other amounts receivable: +€81,226
- Debts after one year +€154,302
up €154,302 (+10.4%), from €1.5m to €1.6m
- Reserves +€152,095
up €152,095 (+9.6%), from €1.6m to €1.7m
of which Distributable reserves: +€163,814
- Provisions +€46,427
up €46,427 (+18.1%), from €257,164 to €303,592
of which Provisions for liabilities and charges: +€50,000
- Provisions -€150,000
down €150,000 (-75.0%), from €200,000 to €50,000
- Gross operating margin -€148,525
down €148,525 (-22.8%), from €652,429 to €503,903
- Depreciation +€11,347
up €11,347 (+5.5%), from €207,540 to €218,887
- Financial income +€10,003
up €10,003 (+41.0%), from €24,398 to €34,401
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,603,158 | €3,982,229 | +€379,071 | +10.5% |
| Fixed assets | 21/28 | €2,971,520 | €3,230,869 | +€259,349 | +8.7% |
| Tangible fixed assets | 22/27 | €2,862,870 | €3,122,219 | +€259,349 | +9.1% |
| Land and buildings | 22 | €2,741,660 | €3,003,964 | +€262,304 | +9.6% |
| Plant, machinery and equipment | 23 | €73,422 | €76,440 | +€3,017 | +4.1% |
| Furniture and vehicles | 24 | €47,788 | €41,815 | -€5,973 | -12.5% |
| Financial fixed assets | 28 | €108,650 | €108,650 | = | 0.0% |
| Current assets | 29/58 | €631,638 | €751,360 | +€119,722 | +19.0% |
| Amounts receivable within one year | 40/41 | €605,975 | €713,052 | +€107,076 | +17.7% |
| Trade receivables | 40 | - | €25,850 | +€25,850 | |
| Other amounts receivable | 41 | €605,975 | €687,202 | +€81,226 | +13.4% |
| Cash at bank and in hand | 54/58 | €24,522 | €33,049 | +€8,527 | +34.8% |
| Deferred charges and accrued income | 490/1 | €1,141 | €5,259 | +€4,119 | +361% |
| Total equity and liabilities | 10/49 | €3,603,158 | €3,982,229 | +€379,071 | +10.5% |
| Equity | 10/15 | €1,599,767 | €1,751,862 | +€152,095 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,587,367 | €1,739,462 | +€152,095 | +9.6% |
| Tax-exempt reserves | 132 | €187,493 | €175,775 | -€11,718 | -6.3% |
| Distributable reserves | 133 | €1,399,874 | €1,563,687 | +€163,814 | +11.7% |
| Provisions and deferred taxes | 16 | €257,164 | €303,592 | +€46,427 | +18.1% |
| Provisions for liabilities and charges | 160/5 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Environmental obligations | 163 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Deferred taxes | 168 | €57,164 | €53,592 | -€3,573 | -6.3% |
| Amounts payable | 17/49 | €1,746,227 | €1,926,775 | +€180,548 | +10.3% |
| Amounts payable after more than one year | 17 | €1,479,836 | €1,634,138 | +€154,302 | +10.4% |
| Financial debts | 170/4 | €1,479,836 | €1,634,138 | +€154,302 | +10.4% |
| Amounts payable within one year | 42/48 | €266,391 | €292,636 | +€26,246 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €216,666 | €231,472 | +€14,806 | +6.8% |
| Financial debts | 43 | €13,676 | €13,699 | +€23 | +0.2% |
| Credit institutions | 430/8 | €13,676 | €13,699 | +€23 | +0.2% |
| Trade debts | 44 | €1,639 | - | -€1,639 | |
| Suppliers | 440/4 | €1,639 | - | -€1,639 | |
| Taxes, remuneration and social security | 45 | €34,410 | €47,465 | +€13,056 | +37.9% |
| Taxes | 450/3 | €34,410 | €47,465 | +€13,056 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207,540 | €218,887 | +€11,347 | +5.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €200,000 | €50,000 | -€150,000 | -75.0% |
| Other operating charges | 640/8 | €26,351 | €24,396 | -€1,955 | -7.4% |
| Gross operating margin | 9900 | €652,429 | €503,903 | -€148,525 | -22.8% |
| Operating profit (loss) | 9901 | €218,538 | €210,621 | -€7,917 | -3.6% |
| Financial income | 75/76B | €24,398 | €34,401 | +€10,003 | +41.0% |
| Recurring financial income | 75 | €24,398 | €34,401 | +€10,003 | +41.0% |
| Financial charges | 65/66B | €48,295 | €44,150 | -€4,145 | -8.6% |
| Recurring financial charges | 65 | €48,295 | €44,150 | -€4,145 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €194,642 | €200,872 | +€6,231 | +3.2% |
| Transfer from deferred taxes | 780 | €3,573 | €3,573 | = | 0.0% |
| Income taxes | 67/77 | €52,121 | €52,350 | +€229 | +0.4% |
| Profit (loss) for the period | 9904 | €146,094 | €152,095 | +€6,002 | +4.1% |
| Transfer from tax-exempt reserves | 789 | €11,718 | €11,718 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €157,812 | €163,814 | +€6,002 | +3.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.