Kim Van Roosbroeck: what changed
Kim Van Roosbroeck
Largest movements
- Cash +€19,069
up €19,069 (+57.0%), from €33,472 to €52,542
mainly Net result for the year (+€16,555) and Receivables within one year (+€3,923)
- Receivables within one year -€3,923
down €3,923 (-51.0%), from €7,698 to €3,776
of which Other amounts receivable: -€3,926
- Tangible fixed assets +€838
up €838 (+29.5%), from €2,843 to €3,681
of which Furniture and vehicles: +€952
- Reserves +€16,555
up €16,555 (+53.7%), from €30,834 to €47,389
- Tax, wage and social debts -€4,498
down €4,498 (-46.7%), from €9,631 to €5,133
- Trade debts +€2,005
up €2,005 (+352%), from €569 to €2,574
- Other debts +€1,758
new in 2025: €1,758
- Gross operating margin -€17,355
down €17,355 (-42.3%), from €41,003 to €23,648
- Taxes -€3,758
down €3,758 (-44.6%), from €8,430 to €4,671
- Staff costs +€880
new in 2025: €880
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 | €44,269 | €60,580 | +€16,312 | +36.8% |
| Fixed assets | 21/28 | €2,843 | €3,681 | +€838 | +29.5% |
| Tangible fixed assets | 22/27 | €2,843 | €3,681 | +€838 | +29.5% |
| Plant, machinery and equipment | 23 | €562 | €448 | -€114 | -20.3% |
| Furniture and vehicles | 24 | €2,281 | €3,234 | +€952 | +41.7% |
| Current assets | 29/58 | €41,425 | €56,899 | +€15,474 | +37.4% |
| Amounts receivable within one year | 40/41 | €7,698 | €3,776 | -€3,923 | -51.0% |
| Trade receivables | 40 | €2,276 | €2,279 | +€3 | +0.1% |
| Other amounts receivable | 41 | €5,422 | €1,497 | -€3,926 | -72.4% |
| Cash at bank and in hand | 54/58 | €33,472 | €52,542 | +€19,069 | +57.0% |
| Deferred charges and accrued income | 490/1 | €254 | €582 | +€327 | +129% |
| Total equity and liabilities | 10/49 | €44,269 | €60,580 | +€16,312 | +36.8% |
| Equity | 10/15 | €33,834 | €50,389 | +€16,555 | +48.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,834 | €47,389 | +€16,555 | +53.7% |
| Distributable reserves | 133 | €30,834 | €47,389 | +€16,555 | +53.7% |
| Amounts payable | 17/49 | €10,434 | €10,191 | -€243 | -2.3% |
| Amounts payable within one year | 42/48 | €10,200 | €9,465 | -€735 | -7.2% |
| Trade debts | 44 | €569 | €2,574 | +€2,005 | +352% |
| Suppliers | 440/4 | €569 | €2,574 | +€2,005 | +352% |
| Taxes, remuneration and social security | 45 | €9,631 | €5,133 | -€4,498 | -46.7% |
| Taxes | 450/3 | €9,631 | €5,133 | -€4,498 | -46.7% |
| Other amounts payable | 47/48 | - | €1,758 | +€1,758 | |
| Accrued charges and deferred income | 492/3 | €234 | €726 | +€492 | +210% |
| Remuneration, social security and pensions | 62 | - | €880 | +€880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €1,356 | +€100 | +8.0% |
| Other operating charges | 640/8 | €396 | €144 | -€251 | -63.6% |
| Gross operating margin | 9900 | €41,003 | €23,648 | -€17,355 | -42.3% |
| Operating profit (loss) | 9901 | €39,352 | €21,268 | -€18,084 | -46.0% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €101 | €42 | -€59 | -58.4% |
| Recurring financial charges | 65 | €101 | €42 | -€59 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €39,264 | €21,226 | -€18,038 | -45.9% |
| Income taxes | 67/77 | €8,430 | €4,671 | -€3,758 | -44.6% |
| Profit (loss) for the period | 9904 | €30,834 | €16,555 | -€14,280 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,834 | €16,555 | -€14,280 | -46.3% |
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 3 November 2026 via checked.be.