DE ROOSTER: what changed
DE ROOSTER
Largest movements
- Tangible fixed assets +€292,489
up €292,489 (+1,482%), from €19,739 to €312,227
of which Land and buildings: +€289,929
- Receivables within one year -€60,264
down €60,264 (-7.4%), from €818,069 to €757,805
of which Trade receivables: -€74,677
- Cash +€25,029
up €25,029 (+11.7%), from €213,790 to €238,819
mainly Net result for the year (+€261,563) and Tax, wage and social debts (+€63,439)
- Reserves +€261,563
up €261,563 (+16.2%), from €1.6m to €1.9m
of which Distributable reserves: +€207,933
- Tax, wage and social debts +€63,439
up €63,439 (+501%), from €12,675 to €76,114
of which Taxes: +€63,365
- Current portion of long-term debt -€40,000
no longer reported in 2023 (was €40,000)
- Trade debts -€25,218
down €25,218 (-89.9%), from €28,046 to €2,828
- Gross operating margin +€108,137
up €108,137 (+37.5%), from €288,506 to €396,643
- Depreciation +€35,003
up €35,003 (+1,587%), from €2,205 to €37,208
- Taxes +€30,340
up €30,340 (+36.5%), from €83,227 to €113,567
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,198,746 | €2,456,754 | +€258,008 | +11.7% |
| Fixed assets | 21/28 | €1,165,567 | €1,458,055 | +€292,489 | +25.1% |
| Tangible fixed assets | 22/27 | €19,739 | €312,227 | +€292,489 | +1,482% |
| Land and buildings | 22 | - | €289,929 | +€289,929 | |
| Other tangible fixed assets | 26 | €19,739 | €22,298 | +€2,559 | +13.0% |
| Financial fixed assets | 28 | €1,145,828 | €1,145,828 | = | 0.0% |
| Current assets | 29/58 | €1,033,180 | €998,699 | -€34,481 | -3.3% |
| Amounts receivable within one year | 40/41 | €818,069 | €757,805 | -€60,264 | -7.4% |
| Trade receivables | 40 | €245,616 | €170,939 | -€74,677 | -30.4% |
| Other amounts receivable | 41 | €572,453 | €586,867 | +€14,414 | +2.5% |
| Cash at bank and in hand | 54/58 | €213,790 | €238,819 | +€25,029 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,320 | €2,074 | +€754 | +57.1% |
| Total equity and liabilities | 10/49 | €2,198,746 | €2,456,754 | +€258,008 | +11.7% |
| Equity | 10/15 | €2,110,679 | €2,372,242 | +€261,563 | +12.4% |
| Contributions | 10/11 | €500,140 | €500,140 | = | 0.0% |
| Reserves | 13 | €1,610,539 | €1,872,102 | +€261,563 | +16.2% |
| Non-distributable reserves | 130/1 | €41,700 | €41,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €41,700 | €41,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €399,800 | €453,430 | +€53,630 | +13.4% |
| Distributable reserves | 133 | €1,169,039 | €1,376,972 | +€207,933 | +17.8% |
| Amounts payable | 17/49 | €88,067 | €84,512 | -€3,556 | -4.0% |
| Amounts payable within one year | 42/48 | €87,667 | €84,512 | -€3,156 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €28,046 | €2,828 | -€25,218 | -89.9% |
| Suppliers | 440/4 | €28,046 | €2,828 | -€25,218 | -89.9% |
| Taxes, remuneration and social security | 45 | €12,675 | €76,114 | +€63,439 | +501% |
| Taxes | 450/3 | €9,691 | €73,056 | +€63,365 | +654% |
| Remuneration and social security | 454/9 | €2,984 | €3,058 | +€74 | +2.5% |
| Other amounts payable | 47/48 | €6,946 | €5,569 | -€1,377 | -19.8% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,205 | €37,208 | +€35,003 | +1,587% |
| Other operating charges | 640/8 | €586 | €192 | -€394 | -67.3% |
| Gross operating margin | 9900 | €288,506 | €396,643 | +€108,137 | +37.5% |
| Operating profit (loss) | 9901 | €285,715 | €359,243 | +€73,528 | +25.7% |
| Financial income | 75/76B | €12,509 | €16,348 | +€3,840 | +30.7% |
| Recurring financial income | 75 | €12,509 | €16,348 | +€3,840 | +30.7% |
| Financial charges | 65/66B | €2,917 | €461 | -€2,456 | -84.2% |
| Recurring financial charges | 65 | €2,917 | €461 | -€2,456 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €295,306 | €375,130 | +€79,824 | +27.0% |
| Income taxes | 67/77 | €83,227 | €113,567 | +€30,340 | +36.5% |
| Profit (loss) for the period | 9904 | €212,080 | €261,563 | +€49,483 | +23.3% |
| Transfer from tax-exempt reserves | 789 | - | €51,620 | +€51,620 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,830 | €207,933 | +€101,103 | +94.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.