Algemene werken Van Roy: 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.
Algemene werken Van Roy
Largest movements
- Tangible fixed assets -€26,891
down €26,891 (-25.9%), from €103,814 to €76,923
of which Furniture and vehicles: -€25,743
- Cash +€24,942
up €24,942 (+21.2%), from €117,510 to €142,452
mainly Other debts (+€126,658) and Net result for the year (+€31,505)
- Other debts +€126,658
up €126,658 (+3,232%), from €3,919 to €130,577
- Reserves -€117,007
down €117,007 (-100%), from €117,007 to €0
- Debts after one year -€22,201
down €22,201 (-35.2%), from €62,988 to €40,787
- Tax, wage and social debts +€12,354
up €12,354 (+38.3%), from €32,294 to €44,648
of which Taxes: +€12,354
- Gross operating margin -€13,468
down €13,468 (-16.0%), from €84,230 to €70,762
- Depreciation +€9,243
up €9,243 (+52.4%), from €17,647 to €26,891
- Taxes -€4,544
down €4,544 (-34.5%), from €13,191 to €8,647
- Staff costs -€856
down €856, from €428 to -€428
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 | €241,130 | €240,213 | -€918 | -0.4% |
| Fixed assets | 21/28 | €103,814 | €76,923 | -€26,891 | -25.9% |
| Tangible fixed assets | 22/27 | €103,814 | €76,923 | -€26,891 | -25.9% |
| Plant, machinery and equipment | 23 | €2,438 | €1,737 | -€700 | -28.7% |
| Furniture and vehicles | 24 | €96,930 | €71,187 | -€25,743 | -26.6% |
| Other tangible fixed assets | 26 | €4,447 | €3,999 | -€447 | -10.1% |
| Current assets | 29/58 | €137,316 | €163,290 | +€25,973 | +18.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,869 | €17,568 | -€1,301 | -6.9% |
| Trade receivables | 40 | €18,869 | €14,184 | -€4,685 | -24.8% |
| Other amounts receivable | 41 | €0 | €3,384 | +€3,384 | |
| Cash at bank and in hand | 54/58 | €117,510 | €142,452 | +€24,942 | +21.2% |
| Deferred charges and accrued income | 490/1 | €938 | €3,270 | +€2,333 | +249% |
| Total equity and liabilities | 10/49 | €241,130 | €240,213 | -€918 | -0.4% |
| Equity | 10/15 | €119,007 | €2,000 | -€117,007 | -98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €117,007 | €0 | -€117,007 | -100% |
| Distributable reserves | 133 | €117,007 | €0 | -€117,007 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €122,123 | €238,213 | +€116,090 | +95.1% |
| Amounts payable after more than one year | 17 | €62,988 | €40,787 | -€22,201 | -35.2% |
| Financial debts | 170/4 | €62,988 | €40,787 | -€22,201 | -35.2% |
| Amounts payable within one year | 42/48 | €59,135 | €197,425 | +€138,290 | +234% |
| Current portion of amounts payable after more than one year | 42 | €21,340 | €22,201 | +€861 | +4.0% |
| Trade debts | 44 | €1,582 | €0 | -€1,582 | -100% |
| Suppliers | 440/4 | €1,582 | €0 | -€1,582 | -100% |
| Taxes, remuneration and social security | 45 | €32,294 | €44,648 | +€12,354 | +38.3% |
| Taxes | 450/3 | €30,544 | €42,898 | +€12,354 | +40.4% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €3,919 | €130,577 | +€126,658 | +3,232% |
| Remuneration, social security and pensions | 62 | €428 | -€428 | -€856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,647 | €26,891 | +€9,243 | +52.4% |
| Other operating charges | 640/8 | €182 | €992 | +€810 | +446% |
| Gross operating margin | 9900 | €84,230 | €70,762 | -€13,468 | -16.0% |
| Operating profit (loss) | 9901 | €65,972 | €43,307 | -€22,665 | -34.4% |
| Financial income | 75/76B | €531 | €373 | -€159 | -29.9% |
| Recurring financial income | 75 | €531 | €373 | -€159 | -29.9% |
| Financial charges | 65/66B | €3,068 | €3,528 | +€459 | +15.0% |
| Recurring financial charges | 65 | €3,068 | €3,528 | +€459 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €63,436 | €40,152 | -€23,283 | -36.7% |
| Income taxes | 67/77 | €13,191 | €8,647 | -€4,544 | -34.5% |
| Profit (loss) for the period | 9904 | €50,245 | €31,505 | -€18,739 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,245 | €31,505 | -€18,739 | -37.3% |
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 28 October 2026 via checked.be.