PHILIPPE VAN ROOST: 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.
PHILIPPE VAN ROOST
Largest movements
- Receivables within one year +€15,243
up €15,243 (+4,560%), from €334 to €15,578
of which Trade receivables: +€15,243
- Cash -€9,731
down €9,731 (-70.8%), from €13,742 to €4,011
mainly Contributions, distributions and other (-€36,000) and Receivables within one year (-€15,243)
- Deferred charges and accrued income +€1,785
up €1,785, from €0 to €1,785
- Trade debts +€5,293
up €5,293 (+14.4%), from €36,855 to €42,148
- Gross operating margin +€9,262
up €9,262 (+32.3%), from €28,717 to €37,979
- Depreciation -€2,340
down €2,340 (-48.1%), from €4,866 to €2,526
- Other operating charges +€873
up €873 (+1,087%), from €80 to €953
- Financial income +€446
up €446 (+20.0%), from €2,225 to €2,671
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,448 | €154,969 | +€5,521 | +3.7% |
| Fixed assets | 21/28 | €9,358 | €7,582 | -€1,776 | -19.0% |
| Intangible fixed assets | 21 | €879 | €0 | -€879 | -100% |
| Tangible fixed assets | 22/27 | €8,276 | €7,378 | -€897 | -10.8% |
| Land and buildings | 22 | €5,000 | €5,000 | = | 0.0% |
| Furniture and vehicles | 24 | €3,276 | €2,378 | -€897 | -27.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €140,090 | €147,387 | +€7,297 | +5.2% |
| Amounts receivable after more than one year | 29 | €126,014 | €126,014 | = | 0.0% |
| Other amounts receivable | 291 | €126,014 | €126,014 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €334 | €15,578 | +€15,243 | +4,560% |
| Trade receivables | 40 | €0 | €15,243 | +€15,243 | |
| Other amounts receivable | 41 | €334 | €334 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,742 | €4,011 | -€9,731 | -70.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,785 | +€1,785 | |
| Total equity and liabilities | 10/49 | €149,448 | €154,969 | +€5,521 | +3.7% |
| Equity | 10/15 | €98,003 | €98,669 | +€667 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,515 | €43,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,655 | €41,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,087 | €42,754 | +€667 | +1.6% |
| Amounts payable | 17/49 | €51,445 | €56,300 | +€4,855 | +9.4% |
| Amounts payable within one year | 42/48 | €51,445 | €56,300 | +€4,855 | +9.4% |
| Trade debts | 44 | €36,855 | €42,148 | +€5,293 | +14.4% |
| Suppliers | 440/4 | €36,855 | €42,148 | +€5,293 | +14.4% |
| Taxes, remuneration and social security | 45 | €14,590 | €14,146 | -€444 | -3.0% |
| Taxes | 450/3 | €14,590 | €14,146 | -€444 | -3.0% |
| Other amounts payable | 47/48 | €0 | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,866 | €2,526 | -€2,340 | -48.1% |
| Other operating charges | 640/8 | €80 | €953 | +€873 | +1,087% |
| Gross operating margin | 9900 | €28,717 | €37,979 | +€9,262 | +32.3% |
| Operating profit (loss) | 9901 | €23,770 | €34,500 | +€10,729 | +45.1% |
| Financial income | 75/76B | €2,225 | €2,671 | +€446 | +20.0% |
| Recurring financial income | 75 | €2,225 | €2,671 | +€446 | +20.0% |
| Financial charges | 65/66B | €370 | €504 | +€135 | +36.5% |
| Recurring financial charges | 65 | €370 | €504 | +€135 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €25,626 | €36,667 | +€11,040 | +43.1% |
| Profit (loss) for the period | 9904 | €25,626 | €36,667 | +€11,040 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,626 | €36,667 | +€11,040 | +43.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.