ABSK Van Roye: 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.
ABSK Van Roye
Largest movements
- Stocks and contracts +€24,000
new in 2025: €24,000
of which Stocks: +€15,000
- Receivables within one year +€19,849
up €19,849 (+74.2%), from €26,734 to €46,583
of which Trade receivables: +€26,994
- Tangible fixed assets -€13,620
down €13,620 (-17.0%), from €80,262 to €66,642
- Cash -€13,470
down €13,470 (-28.0%), from €48,058 to €34,587
mainly Stocks and contracts (-€24,000) and Receivables within one year (-€19,849)
- Trade debts +€16,638
up €16,638 (+103%), from €16,138 to €32,776
- Reserves +€6,134
up €6,134 (+6.8%), from €89,717 to €95,851
- Debts after one year -€5,527
down €5,527 (-23.8%), from €23,176 to €17,649
- Short-term financial debts -€4,932
down €4,932 (-49.3%), from €9,997 to €5,066
- Tax, wage and social debts +€3,508
up €3,508 (+178%), from €1,971 to €5,479
of which Remuneration and social security: +€5,479
- Gross operating margin +€27,367
up €27,367 (+62.5%), from €43,782 to €71,149
- Staff costs +€21,246
new in 2025: €21,246
- Depreciation +€6,089
up €6,089 (+41.1%), from €14,811 to €20,900
- Financial charges +€1,250
up €1,250 (+43.6%), from €2,869 to €4,119
- Taxes +€728
up €728 (+11.2%), from €6,505 to €7,232
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 | €159,025 | €175,864 | +€16,839 | +10.6% |
| Fixed assets | 21/28 | €83,172 | €69,552 | -€13,620 | -16.4% |
| Tangible fixed assets | 22/27 | €80,262 | €66,642 | -€13,620 | -17.0% |
| Plant, machinery and equipment | 23 | €47,790 | €41,581 | -€6,209 | -13.0% |
| Furniture and vehicles | 24 | €3,928 | €2,470 | -€1,458 | -37.1% |
| Leasing and similar rights | 25 | €28,545 | €22,592 | -€5,953 | -20.9% |
| Financial fixed assets | 28 | €2,910 | €2,910 | = | 0.0% |
| Current assets | 29/58 | €75,852 | €106,311 | +€30,459 | +40.2% |
| Stocks and contracts in progress | 3 | - | €24,000 | +€24,000 | |
| Stocks | 30/36 | - | €15,000 | +€15,000 | |
| Contracts in progress | 37 | - | €9,000 | +€9,000 | |
| Amounts receivable within one year | 40/41 | €26,734 | €46,583 | +€19,849 | +74.2% |
| Trade receivables | 40 | €11,218 | €38,212 | +€26,994 | +241% |
| Other amounts receivable | 41 | €15,516 | €8,371 | -€7,145 | -46.0% |
| Cash at bank and in hand | 54/58 | €48,058 | €34,587 | -€13,470 | -28.0% |
| Deferred charges and accrued income | 490/1 | €1,061 | €1,141 | +€81 | +7.6% |
| Total equity and liabilities | 10/49 | €159,025 | €175,864 | +€16,839 | +10.6% |
| Equity | 10/15 | €92,444 | €98,578 | +€6,134 | +6.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €89,717 | €95,851 | +€6,134 | +6.8% |
| Distributable reserves | 133 | €89,717 | €95,851 | +€6,134 | +6.8% |
| Profit (loss) carried forward | 14 | €1,727 | €1,727 | = | 0.0% |
| Amounts payable | 17/49 | €66,581 | €77,286 | +€10,705 | +16.1% |
| Amounts payable after more than one year | 17 | €23,176 | €17,649 | -€5,527 | -23.8% |
| Financial debts | 170/4 | €23,176 | €17,649 | -€5,527 | -23.8% |
| Amounts payable within one year | 42/48 | €43,405 | €59,637 | +€16,232 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €5,299 | €5,527 | +€228 | +4.3% |
| Financial debts | 43 | €9,997 | €5,066 | -€4,932 | -49.3% |
| Credit institutions | 430/8 | €9,997 | €5,066 | -€4,932 | -49.3% |
| Trade debts | 44 | €16,138 | €32,776 | +€16,638 | +103% |
| Suppliers | 440/4 | €16,138 | €32,776 | +€16,638 | +103% |
| Taxes, remuneration and social security | 45 | €1,971 | €5,479 | +€3,508 | +178% |
| Taxes | 450/3 | €1,971 | - | -€1,971 | |
| Remuneration and social security | 454/9 | - | €5,479 | +€5,479 | |
| Other amounts payable | 47/48 | €10,000 | €10,789 | +€789 | +7.9% |
| Remuneration, social security and pensions | 62 | - | €21,246 | +€21,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,811 | €20,900 | +€6,089 | +41.1% |
| Other operating charges | 640/8 | €1,686 | €1,648 | -€37 | -2.2% |
| Non-recurring operating charges | 66A | €1,358 | - | -€1,358 | |
| Gross operating margin | 9900 | €43,782 | €71,149 | +€27,367 | +62.5% |
| Operating profit (loss) | 9901 | €25,927 | €27,355 | +€1,428 | +5.5% |
| Financial income | 75/76B | €36 | €130 | +€94 | +260% |
| Recurring financial income | 75 | €36 | €130 | +€94 | +260% |
| Financial charges | 65/66B | €2,869 | €4,119 | +€1,250 | +43.6% |
| Recurring financial charges | 65 | €2,869 | €4,119 | +€1,250 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €23,095 | €23,366 | +€272 | +1.2% |
| Income taxes | 67/77 | €6,505 | €7,232 | +€728 | +11.2% |
| Profit (loss) for the period | 9904 | €16,590 | €16,134 | -€456 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,590 | €16,134 | -€456 | -2.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.