ROCCO DEJONCKHEERE: what changed
ROCCO DEJONCKHEERE
Largest movements
- Cash +€48,267
up €48,267 (+26.6%), from €181,505 to €229,772
mainly Depreciation (+€18,769) and Receivables within one year (+€14,889)
- Tangible fixed assets -€18,769
down €18,769 (-60.9%), from €30,829 to €12,061
of which Furniture and vehicles: -€17,376
- Receivables within one year -€14,889
down €14,889 (-23.1%), from €64,539 to €49,649
of which Trade receivables: -€14,271
- Stocks and contracts +€9,576
up €9,576 (+21.3%), from €45,050 to €54,626
- Reserves +€11,858
up €11,858 (+3.8%), from €315,377 to €327,235
of which Distributable reserves: +€11,858
- Trade debts +€10,596
up €10,596 (+487%), from €2,174 to €12,771
- Gross operating margin +€15,240
up €15,240 (+68.3%), from €22,329 to €37,569
- Taxes +€4,387
up €4,387 (+420%), from €1,046 to €5,433
- Depreciation -€3,574
down €3,574 (-16.0%), from €22,343 to €18,769
- Financial income -€1,729
down €1,729 (-57.8%), from €2,993 to €1,265
of which Non-recurring financial income: -€1,721
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €853,684 | €877,734 | +€24,050 | +2.8% |
| Fixed assets | 21/28 | €31,259 | €12,491 | -€18,769 | -60.0% |
| Tangible fixed assets | 22/27 | €30,829 | €12,061 | -€18,769 | -60.9% |
| Land and buildings | 22 | €1,382 | €719 | -€663 | -48.0% |
| Plant, machinery and equipment | 23 | €2,959 | €2,230 | -€729 | -24.6% |
| Furniture and vehicles | 24 | €26,488 | €9,112 | -€17,376 | -65.6% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €822,425 | €865,244 | +€42,819 | +5.2% |
| Stocks and contracts in progress | 3 | €45,050 | €54,626 | +€9,576 | +21.3% |
| Stocks | 30/36 | €45,050 | €54,626 | +€9,576 | +21.3% |
| Amounts receivable within one year | 40/41 | €64,539 | €49,649 | -€14,889 | -23.1% |
| Trade receivables | 40 | €54,218 | €39,947 | -€14,271 | -26.3% |
| Other amounts receivable | 41 | €10,321 | €9,703 | -€618 | -6.0% |
| Current investments | 50/53 | €525,000 | €525,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €181,505 | €229,772 | +€48,267 | +26.6% |
| Deferred charges and accrued income | 490/1 | €6,331 | €6,196 | -€135 | -2.1% |
| Total equity and liabilities | 10/49 | €853,684 | €877,734 | +€24,050 | +2.8% |
| Equity | 10/15 | €786,595 | €798,453 | +€11,858 | +1.5% |
| Contributions | 10/11 | €471,218 | €471,218 | = | 0.0% |
| Reserves | 13 | €315,377 | €327,235 | +€11,858 | +3.8% |
| Tax-exempt reserves | 132 | €11,147 | €11,147 | = | 0.0% |
| Distributable reserves | 133 | €304,229 | €316,087 | +€11,858 | +3.9% |
| Amounts payable | 17/49 | €67,089 | €79,281 | +€12,192 | +18.2% |
| Amounts payable within one year | 42/48 | €67,089 | €79,281 | +€12,192 | +18.2% |
| Trade debts | 44 | €2,174 | €12,771 | +€10,596 | +487% |
| Suppliers | 440/4 | €2,174 | €12,771 | +€10,596 | +487% |
| Taxes, remuneration and social security | 45 | €2,237 | €2,754 | +€517 | +23.1% |
| Taxes | 450/3 | €2,237 | €2,754 | +€517 | +23.1% |
| Other amounts payable | 47/48 | €62,678 | €63,756 | +€1,078 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,343 | €18,769 | -€3,574 | -16.0% |
| Other operating charges | 640/8 | €1,680 | €1,988 | +€308 | +18.3% |
| Gross operating margin | 9900 | €22,329 | €37,569 | +€15,240 | +68.3% |
| Operating profit (loss) | 9901 | -€1,694 | €16,811 | +€18,505 | |
| Financial income | 75/76B | €2,993 | €1,265 | -€1,729 | -57.8% |
| Recurring financial income | 75 | €1,272 | €1,265 | -€8 | -0.6% |
| Non-recurring financial income | 76B | €1,721 | - | -€1,721 | |
| Financial charges | 65/66B | €632 | €785 | +€153 | +24.2% |
| Recurring financial charges | 65 | €632 | €172 | -€460 | -72.7% |
| Non-recurring financial charges | 66B | - | €613 | +€613 | |
| Profit (loss) for the period before taxes | 9903 | €667 | €17,291 | +€16,624 | +2,493% |
| Income taxes | 67/77 | €1,046 | €5,433 | +€4,387 | +420% |
| Profit (loss) for the period | 9904 | -€379 | €11,858 | +€12,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€379 | €11,858 | +€12,237 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.