WIM DE ROOVER: 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.
WIM DE ROOVER
Largest movements
- Tangible fixed assets +€28,171
up €28,171 (+161%), from €17,507 to €45,678
of which Furniture and vehicles: +€26,833
- Cash -€4,144
down €4,144 (-20.6%), from €20,114 to €15,970
mainly Investment in fixed assets (net) (-€36,579) and Contributions, distributions and other (-€22,663)
- Stocks and contracts +€4,038
up €4,038 (+18.5%), from €21,848 to €25,886
- Receivables within one year -€1,785
down €1,785 (-18.3%), from €9,782 to €7,996
of which Trade receivables: -€5,150
- Reserves -€22,663
down €22,663 (-46.8%), from €48,452 to €25,789
- Debts after one year +€21,584
new in 2025: €21,584
- Other debts +€20,297
up €20,297 (+108%), from €18,767 to €39,064
- Trade debts +€7,334
new in 2025: €7,334
- Profit (loss) carried forward -€1,613
new in 2025: -€1,613
- Gross operating margin -€17,796
down €17,796 (-63.7%), from €27,926 to €10,130
- Taxes -€2,823
down €2,823 (-77.6%), from €3,639 to €816
- Financial charges +€638
up €638 (+88.6%), from €719 to €1,357
- Depreciation -€357
down €357 (-4.1%), from €8,765 to €8,408
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 | €71,770 | €98,215 | +€26,445 | +36.8% |
| Fixed assets | 21/28 | €17,507 | €45,678 | +€28,171 | +161% |
| Tangible fixed assets | 22/27 | €17,507 | €45,678 | +€28,171 | +161% |
| Plant, machinery and equipment | 23 | - | €1,338 | +€1,338 | |
| Furniture and vehicles | 24 | €17,507 | €44,339 | +€26,833 | +153% |
| Current assets | 29/58 | €54,263 | €52,538 | -€1,726 | -3.2% |
| Stocks and contracts in progress | 3 | €21,848 | €25,886 | +€4,038 | +18.5% |
| Stocks | 30/36 | €21,848 | €25,886 | +€4,038 | +18.5% |
| Amounts receivable within one year | 40/41 | €9,782 | €7,996 | -€1,785 | -18.3% |
| Trade receivables | 40 | €8,060 | €2,909 | -€5,150 | -63.9% |
| Other amounts receivable | 41 | €1,722 | €5,087 | +€3,365 | +195% |
| Cash at bank and in hand | 54/58 | €20,114 | €15,970 | -€4,144 | -20.6% |
| Deferred charges and accrued income | 490/1 | €2,520 | €2,685 | +€165 | +6.6% |
| Total equity and liabilities | 10/49 | €71,770 | €98,215 | +€26,445 | +36.8% |
| Equity | 10/15 | €48,452 | €24,176 | -€24,276 | -50.1% |
| Reserves | 13 | €48,452 | €25,789 | -€22,663 | -46.8% |
| Distributable reserves | 133 | €48,452 | €25,789 | -€22,663 | -46.8% |
| Profit (loss) carried forward | 14 | - | -€1,613 | -€1,613 | |
| Amounts payable | 17/49 | €23,318 | €74,039 | +€50,721 | +218% |
| Amounts payable after more than one year | 17 | - | €21,584 | +€21,584 | |
| Financial debts | 170/4 | - | €21,584 | +€21,584 | |
| Amounts payable within one year | 42/48 | €23,318 | €52,455 | +€29,138 | +125% |
| Current portion of amounts payable after more than one year | 42 | €4,551 | €6,057 | +€1,506 | +33.1% |
| Trade debts | 44 | - | €7,334 | +€7,334 | |
| Suppliers | 440/4 | - | €7,334 | +€7,334 | |
| Other amounts payable | 47/48 | €18,767 | €39,064 | +€20,297 | +108% |
| Non-recurring operating income | 76A | - | €3,532 | +€3,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,765 | €8,408 | -€357 | -4.1% |
| Other operating charges | 640/8 | €1,358 | €1,196 | -€162 | -11.9% |
| Gross operating margin | 9900 | €27,926 | €10,130 | -€17,796 | -63.7% |
| Operating profit (loss) | 9901 | €17,803 | €526 | -€17,277 | -97.0% |
| Financial income | 75/76B | €3 | €34 | +€30 | +873% |
| Recurring financial income | 75 | €3 | €34 | +€30 | +873% |
| Financial charges | 65/66B | €719 | €1,357 | +€638 | +88.6% |
| Recurring financial charges | 65 | €719 | €1,357 | +€638 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €17,087 | -€797 | -€17,884 | |
| Income taxes | 67/77 | €3,639 | €816 | -€2,823 | -77.6% |
| Profit (loss) for the period | 9904 | €13,448 | -€1,613 | -€15,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,448 | -€1,613 | -€15,061 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.