Dr. Van Roey Arne: what changed
Dr. Van Roey Arne
Largest movements
- Cash +€59,914
up €59,914 (+43.5%), from €137,876 to €197,790
mainly Net result for the year (+€106,865) and Current portion of long-term debt (+€103)
- Receivables within one year +€33,134
up €33,134 (+209%), from €15,840 to €48,974
of which Trade receivables: +€32,353
- Profit (loss) carried forward +€106,865
up €106,865 (+87.5%), from €122,125 to €228,990
- Tax, wage and social debts -€10,586
down €10,586 (-35.1%), from €30,168 to €19,582
- Gross operating margin -€20,614
down €20,614 (-13.0%), from €158,327 to €137,713
- Taxes -€5,535
down €5,535 (-15.8%), from €35,103 to €29,568
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,022 | €277,653 | +€93,630 | +50.9% |
| Fixed assets | 21/28 | €30,000 | €30,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €30,000 | €30,000 | = | 0.0% |
| Land and buildings | 22 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €154,022 | €247,653 | +€93,630 | +60.8% |
| Amounts receivable within one year | 40/41 | €15,840 | €48,974 | +€33,134 | +209% |
| Trade receivables | 40 | €9,017 | €41,370 | +€32,353 | +359% |
| Other amounts receivable | 41 | €6,823 | €7,604 | +€781 | +11.4% |
| Cash at bank and in hand | 54/58 | €137,876 | €197,790 | +€59,914 | +43.5% |
| Deferred charges and accrued income | 490/1 | €306 | €889 | +€583 | +190% |
| Total equity and liabilities | 10/49 | €184,022 | €277,653 | +€93,630 | +50.9% |
| Equity | 10/15 | €124,625 | €231,490 | +€106,865 | +85.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,125 | €228,990 | +€106,865 | +87.5% |
| Amounts payable | 17/49 | €59,397 | €46,162 | -€13,235 | -22.3% |
| Amounts payable after more than one year | 17 | €26,221 | €23,572 | -€2,648 | -10.1% |
| Financial debts | 170/4 | €26,221 | €23,572 | -€2,648 | -10.1% |
| Amounts payable within one year | 42/48 | €33,176 | €22,590 | -€10,586 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €2,546 | €2,648 | +€103 | +4.0% |
| Trade debts | 44 | €463 | €360 | -€103 | -22.2% |
| Suppliers | 440/4 | €463 | €360 | -€103 | -22.2% |
| Taxes, remuneration and social security | 45 | €30,168 | €19,582 | -€10,586 | -35.1% |
| Taxes | 450/3 | €30,168 | €19,582 | -€10,586 | -35.1% |
| Other operating charges | 640/8 | €164 | €47 | -€117 | -71.3% |
| Gross operating margin | 9900 | €158,327 | €137,713 | -€20,614 | -13.0% |
| Operating profit (loss) | 9901 | €158,163 | €137,666 | -€20,497 | -13.0% |
| Financial charges | 65/66B | €935 | €1,233 | +€298 | +31.9% |
| Recurring financial charges | 65 | €935 | €1,233 | +€298 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €157,228 | €136,433 | -€20,795 | -13.2% |
| Income taxes | 67/77 | €35,103 | €29,568 | -€5,535 | -15.8% |
| Profit (loss) for the period | 9904 | €122,125 | €106,865 | -€15,261 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €122,125 | €106,865 | -€15,261 | -12.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.