ROEL VANDEREYCKEN: what changed
ROEL VANDEREYCKEN
Largest movements
- Receivables within one year +€6,501
up €6,501 (+12.8%), from €50,781 to €57,282
of which Other amounts receivable: +€3,309
- Cash -€3,970
down €3,970 (-33.7%), from €11,769 to €7,799
mainly Receivables within one year (-€6,501) and Trade debts (-€3,260)
- Reserves +€7,875
up €7,875 (+19.7%), from €39,992 to €47,867
- Trade debts -€3,260
down €3,260 (-78.6%), from €4,149 to €890
- Tax, wage and social debts -€1,581
down €1,581 (-10.0%), from €15,743 to €14,162
- Gross operating margin -€44,088
down €44,088 (-78.2%), from €56,410 to €12,322
- Taxes -€8,333
down €8,333 (-66.8%), from €12,482 to €4,149
- Other operating charges -€2,348
down €2,348 (-66.7%), from €3,518 to €1,170
- Financial income +€1,353
up €1,353 (+155%), from €875 to €2,228
- Write-downs +€661
new in 2025: €661
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 | €63,351 | €66,523 | +€3,172 | +5.0% |
| Current assets | 29/58 | €63,351 | €66,523 | +€3,172 | +5.0% |
| Amounts receivable within one year | 40/41 | €50,781 | €57,282 | +€6,501 | +12.8% |
| Trade receivables | 40 | €14,076 | €17,268 | +€3,192 | +22.7% |
| Other amounts receivable | 41 | €36,704 | €40,014 | +€3,309 | +9.0% |
| Cash at bank and in hand | 54/58 | €11,769 | €7,799 | -€3,970 | -33.7% |
| Deferred charges and accrued income | 490/1 | €802 | €1,443 | +€641 | +80.0% |
| Total equity and liabilities | 10/49 | €63,351 | €66,523 | +€3,172 | +5.0% |
| Equity | 10/15 | €42,992 | €50,867 | +€7,875 | +18.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,992 | €47,867 | +€7,875 | +19.7% |
| Distributable reserves | 133 | €39,992 | €47,867 | +€7,875 | +19.7% |
| Amounts payable | 17/49 | €20,359 | €15,657 | -€4,703 | -23.1% |
| Amounts payable within one year | 42/48 | €20,359 | €15,657 | -€4,703 | -23.1% |
| Financial debts | 43 | €467 | €605 | +€138 | +29.6% |
| Credit institutions | 430/8 | €467 | €605 | +€138 | +29.6% |
| Trade debts | 44 | €4,149 | €890 | -€3,260 | -78.6% |
| Suppliers | 440/4 | €4,149 | €890 | -€3,260 | -78.6% |
| Taxes, remuneration and social security | 45 | €15,743 | €14,162 | -€1,581 | -10.0% |
| Taxes | 450/3 | €15,743 | €14,162 | -€1,581 | -10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €661 | +€661 | |
| Other operating charges | 640/8 | €3,518 | €1,170 | -€2,348 | -66.7% |
| Gross operating margin | 9900 | €56,410 | €12,322 | -€44,088 | -78.2% |
| Operating profit (loss) | 9901 | €52,892 | €10,491 | -€42,401 | -80.2% |
| Financial income | 75/76B | €875 | €2,228 | +€1,353 | +155% |
| Recurring financial income | 75 | €875 | €2,228 | +€1,353 | +155% |
| Financial charges | 65/66B | €1,293 | €695 | -€598 | -46.2% |
| Recurring financial charges | 65 | €1,293 | €695 | -€598 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €52,474 | €12,024 | -€40,450 | -77.1% |
| Income taxes | 67/77 | €12,482 | €4,149 | -€8,333 | -66.8% |
| Profit (loss) for the period | 9904 | €39,992 | €7,875 | -€32,117 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,992 | €7,875 | -€32,117 | -80.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.