Holding Van Roo: 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.
Holding Van Roo
Largest movements
- Cash +€286,679
up €286,679 (+124%), from €231,683 to €518,362
mainly Net result for the year (+€407,136) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-25.0%), from €400,000 to €300,000
- Reserves +€407,136
up €407,136 (+89.7%), from €453,852 to €860,989
of which Distributable reserves: +€407,136
- Other debts -€181,837
down €181,837 (-26.4%), from €687,944 to €506,107
- Debts after one year -€55,336
down €55,336 (-8.5%), from €653,114 to €597,778
- Financial income +€305,614
up €305,614 (+3,563%), from €8,578 to €314,191
- Gross operating margin +€18,203
up €18,203 (+13.4%), from €136,062 to €154,265
- Financial charges -€12,593
down €12,593 (-29.0%), from €43,439 to €30,846
- Taxes +€9,344
up €9,344 (+46.6%), from €20,045 to €29,389
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 | €2,277,316 | €2,447,453 | +€170,137 | +7.5% |
| Fixed assets | 21/28 | €1,578,538 | €1,578,420 | -€118 | 0.0% |
| Tangible fixed assets | 22/27 | €118 | €0 | -€118 | -100% |
| Furniture and vehicles | 24 | €118 | €0 | -€118 | -100% |
| Financial fixed assets | 28 | €1,578,420 | €1,578,420 | = | 0.0% |
| Current assets | 29/58 | €698,778 | €869,033 | +€170,255 | +24.4% |
| Amounts receivable within one year | 40/41 | €67,095 | €50,671 | -€16,424 | -24.5% |
| Trade receivables | 40 | €60,336 | €19,360 | -€40,976 | -67.9% |
| Other amounts receivable | 41 | €6,759 | €31,311 | +€24,552 | +363% |
| Current investments | 50/53 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €231,683 | €518,362 | +€286,679 | +124% |
| Total equity and liabilities | 10/49 | €2,277,316 | €2,447,453 | +€170,137 | +7.5% |
| Equity | 10/15 | €848,852 | €1,255,989 | +€407,136 | +48.0% |
| Contributions | 10/11 | €395,000 | €395,000 | = | 0.0% |
| Reserves | 13 | €453,852 | €860,989 | +€407,136 | +89.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €453,852 | €860,989 | +€407,136 | +89.7% |
| Amounts payable | 17/49 | €1,428,464 | €1,191,465 | -€236,999 | -16.6% |
| Amounts payable after more than one year | 17 | €653,114 | €597,778 | -€55,336 | -8.5% |
| Financial debts | 170/4 | €653,114 | €597,778 | -€55,336 | -8.5% |
| Amounts payable within one year | 42/48 | €774,829 | €592,892 | -€181,937 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €61,581 | €61,333 | -€248 | -0.4% |
| Trade debts | 44 | €1,927 | €2,330 | +€403 | +20.9% |
| Suppliers | 440/4 | €1,927 | €2,330 | +€403 | +20.9% |
| Taxes, remuneration and social security | 45 | €23,377 | €23,123 | -€254 | -1.1% |
| Taxes | 450/3 | €23,377 | €23,123 | -€254 | -1.1% |
| Other amounts payable | 47/48 | €687,944 | €506,107 | -€181,837 | -26.4% |
| Accrued charges and deferred income | 492/3 | €520 | €794 | +€274 | +52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154 | €118 | -€36 | -23.5% |
| Other operating charges | 640/8 | €1,128 | €968 | -€161 | -14.2% |
| Gross operating margin | 9900 | €136,062 | €154,265 | +€18,203 | +13.4% |
| Operating profit (loss) | 9901 | €134,780 | €153,180 | +€18,400 | +13.7% |
| Financial income | 75/76B | €8,578 | €314,191 | +€305,614 | +3,563% |
| Recurring financial income | 75 | €8,578 | €314,191 | +€305,614 | +3,563% |
| Financial charges | 65/66B | €43,439 | €30,846 | -€12,593 | -29.0% |
| Recurring financial charges | 65 | €43,439 | €30,846 | -€12,593 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €99,919 | €436,525 | +€336,606 | +337% |
| Income taxes | 67/77 | €20,045 | €29,389 | +€9,344 | +46.6% |
| Profit (loss) for the period | 9904 | €79,874 | €407,136 | +€327,262 | +410% |
| Profit (loss) for the period to be appropriated | 9905 | €79,874 | €407,136 | +€327,262 | +410% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.