DE ROOS: 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.
DE ROOS
Largest movements
- Cash +€23,620
up €23,620 (+17.2%), from €137,587 to €161,207
mainly Other debts (+€26,678) and Net result for the year (+€24,063)
- Receivables within one year +€19,218
up €19,218 (+92.8%), from €20,703 to €39,921
of which Trade receivables: +€21,548
- Tangible fixed assets +€14,745
up €14,745 (+89.0%), from €16,576 to €31,321
of which Furniture and vehicles: +€12,125
- Stocks and contracts -€11,041
down €11,041 (-16.4%), from €67,173 to €56,132
- Other debts +€26,678
up €26,678 (+169%), from €15,825 to €42,503
- Trade debts +€19,901
up €19,901 (+74.7%), from €26,627 to €46,528
- Reserves -€9,570
down €9,570 (-5.3%), from €181,636 to €172,066
- Tax, wage and social debts +€8,125
up €8,125 (+35.9%), from €22,640 to €30,766
of which Taxes: +€10,098
- Gross operating margin +€46,061
up €46,061 (+52.6%), from €87,607 to €133,668
- Taxes +€8,920
up €8,920 (+2,830%), from €315 to €9,236
- Staff costs -€3,569
down €3,569 (-3.5%), from €101,113 to €97,544
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 | €248,165 | €293,876 | +€45,711 | +18.4% |
| Fixed assets | 21/28 | €16,767 | €31,512 | +€14,745 | +87.9% |
| Tangible fixed assets | 22/27 | €16,576 | €31,321 | +€14,745 | +89.0% |
| Plant, machinery and equipment | 23 | €883 | €1,102 | +€219 | +24.8% |
| Furniture and vehicles | 24 | €1,680 | €13,806 | +€12,125 | +722% |
| Other tangible fixed assets | 26 | €14,012 | €16,413 | +€2,401 | +17.1% |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €231,398 | €262,364 | +€30,966 | +13.4% |
| Stocks and contracts in progress | 3 | €67,173 | €56,132 | -€11,041 | -16.4% |
| Stocks | 30/36 | €67,173 | €56,132 | -€11,041 | -16.4% |
| Amounts receivable within one year | 40/41 | €20,703 | €39,921 | +€19,218 | +92.8% |
| Trade receivables | 40 | €18,169 | €39,717 | +€21,548 | +119% |
| Other amounts receivable | 41 | €2,534 | €204 | -€2,330 | -92.0% |
| Cash at bank and in hand | 54/58 | €137,587 | €161,207 | +€23,620 | +17.2% |
| Deferred charges and accrued income | 490/1 | €5,935 | €5,105 | -€831 | -14.0% |
| Total equity and liabilities | 10/49 | €248,165 | €293,876 | +€45,711 | +18.4% |
| Equity | 10/15 | €183,069 | €173,562 | -€9,507 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,636 | €172,066 | -€9,570 | -5.3% |
| Distributable reserves | 133 | €181,636 | €172,066 | -€9,570 | -5.3% |
| Profit (loss) carried forward | 14 | -€17,167 | -€17,104 | +€63 | +0.4% |
| Amounts payable | 17/49 | €65,096 | €120,314 | +€55,218 | +84.8% |
| Amounts payable within one year | 42/48 | €65,096 | €120,314 | +€55,218 | +84.8% |
| Financial debts | 43 | €3 | €517 | +€514 | +17,191% |
| Credit institutions | 430/8 | €3 | €517 | +€514 | +17,191% |
| Trade debts | 44 | €26,627 | €46,528 | +€19,901 | +74.7% |
| Suppliers | 440/4 | €26,627 | €46,528 | +€19,901 | +74.7% |
| Taxes, remuneration and social security | 45 | €22,640 | €30,766 | +€8,125 | +35.9% |
| Taxes | 450/3 | €10,703 | €20,801 | +€10,098 | +94.4% |
| Remuneration and social security | 454/9 | €11,938 | €9,965 | -€1,973 | -16.5% |
| Other amounts payable | 47/48 | €15,825 | €42,503 | +€26,678 | +169% |
| Remuneration, social security and pensions | 62 | €101,113 | €97,544 | -€3,569 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,513 | €3,917 | -€597 | -13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€275 | €300 | +€575 | |
| Other operating charges | 640/8 | €1,318 | €1,373 | +€55 | +4.2% |
| Gross operating margin | 9900 | €87,607 | €133,668 | +€46,061 | +52.6% |
| Operating profit (loss) | 9901 | -€19,062 | €30,534 | +€49,596 | |
| Financial income | 75/76B | €2,598 | €3,123 | +€525 | +20.2% |
| Recurring financial income | 75 | €2,598 | €3,123 | +€525 | +20.2% |
| Financial charges | 65/66B | €388 | €358 | -€30 | -7.7% |
| Recurring financial charges | 65 | €388 | €358 | -€30 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,852 | €33,299 | +€50,150 | |
| Income taxes | 67/77 | €315 | €9,236 | +€8,920 | +2,830% |
| Profit (loss) for the period | 9904 | -€17,167 | €24,063 | +€41,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,167 | €24,063 | +€41,230 |
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 23 October 2026 via checked.be.