SLAGERIJ VANROY: 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.
SLAGERIJ VANROY
Largest movements
- Receivables within one year -€9,910
down €9,910 (-40.7%), from €24,345 to €14,435
of which Trade receivables: -€13,147
- Tangible fixed assets -€3,841
down €3,841 (-12.9%), from €29,787 to €25,946
of which Leasing and similar rights: -€5,738
- Stocks and contracts +€2,240
up €2,240 (+10.1%), from €22,180 to €24,420
- Reserves -€6,695
no longer reported in 2025 (was €6,695)
- Current portion of long-term debt +€5,275
up €5,275 (+111%), from €4,747 to €10,022
- Trade debts -€4,811
down €4,811 (-13.6%), from €35,492 to €30,680
- Tax, wage and social debts -€3,853
down €3,853 (-54.7%), from €7,047 to €3,193
of which Remuneration and social security: -€1,968
- Debts after one year -€3,604
down €3,604 (-16.7%), from €21,633 to €18,030
- Gross operating margin +€17,634
up €17,634 (+19.5%), from €90,648 to €108,282
- Depreciation +€3,173
up €3,173 (+53.4%), from €5,946 to €9,119
- Taxes +€3,135
up €3,135 (+166%), from €1,886 to €5,021
- Staff costs -€2,487
down €2,487 (-3.3%), from €74,284 to €71,798
- Financial charges +€1,724
up €1,724 (+34.9%), from €4,936 to €6,660
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 | €93,057 | €80,715 | -€12,342 | -13.3% |
| Fixed assets | 21/28 | €40,079 | €35,737 | -€4,341 | -10.8% |
| Intangible fixed assets | 21 | €2,792 | €2,292 | -€500 | -17.9% |
| Tangible fixed assets | 22/27 | €29,787 | €25,946 | -€3,841 | -12.9% |
| Plant, machinery and equipment | 23 | €3,338 | €5,549 | +€2,211 | +66.2% |
| Furniture and vehicles | 24 | €680 | €366 | -€314 | -46.2% |
| Leasing and similar rights | 25 | €25,769 | €20,031 | -€5,738 | -22.3% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €52,978 | €44,977 | -€8,001 | -15.1% |
| Stocks and contracts in progress | 3 | €22,180 | €24,420 | +€2,240 | +10.1% |
| Stocks | 30/36 | €22,180 | €24,420 | +€2,240 | +10.1% |
| Amounts receivable within one year | 40/41 | €24,345 | €14,435 | -€9,910 | -40.7% |
| Trade receivables | 40 | €24,035 | €10,888 | -€13,147 | -54.7% |
| Other amounts receivable | 41 | €310 | €3,547 | +€3,237 | +1,045% |
| Cash at bank and in hand | 54/58 | €5,689 | €5,325 | -€364 | -6.4% |
| Deferred charges and accrued income | 490/1 | €764 | €797 | +€33 | +4.4% |
| Total equity and liabilities | 10/49 | €93,057 | €80,715 | -€12,342 | -13.3% |
| Equity | 10/15 | €21,695 | €15,000 | -€6,695 | -30.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €6,695 | - | -€6,695 | |
| Distributable reserves | 133 | €6,695 | - | -€6,695 | |
| Amounts payable | 17/49 | €71,361 | €65,715 | -€5,647 | -7.9% |
| Amounts payable after more than one year | 17 | €21,633 | €18,030 | -€3,604 | -16.7% |
| Financial debts | 170/4 | €21,633 | €18,030 | -€3,604 | -16.7% |
| Amounts payable within one year | 42/48 | €49,728 | €47,685 | -€2,043 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €4,747 | €10,022 | +€5,275 | +111% |
| Financial debts | 43 | €2,411 | - | -€2,411 | |
| Credit institutions | 430/8 | €2,411 | - | -€2,411 | |
| Trade debts | 44 | €35,492 | €30,680 | -€4,811 | -13.6% |
| Suppliers | 440/4 | €35,492 | €30,680 | -€4,811 | -13.6% |
| Advances received on contracts in progress | 46 | - | €519 | +€519 | |
| Taxes, remuneration and social security | 45 | €7,047 | €3,193 | -€3,853 | -54.7% |
| Taxes | 450/3 | €1,886 | - | -€1,886 | |
| Remuneration and social security | 454/9 | €5,161 | €3,193 | -€1,968 | -38.1% |
| Other amounts payable | 47/48 | €32 | €3,270 | +€3,238 | +10,114% |
| Remuneration, social security and pensions | 62 | €74,284 | €71,798 | -€2,487 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,946 | €9,119 | +€3,173 | +53.4% |
| Other operating charges | 640/8 | €710 | €597 | -€113 | -15.9% |
| Gross operating margin | 9900 | €90,648 | €108,282 | +€17,634 | +19.5% |
| Operating profit (loss) | 9901 | €9,708 | €26,768 | +€17,060 | +176% |
| Financial income | 75/76B | €31 | €21 | -€10 | -33.0% |
| Recurring financial income | 75 | €31 | €21 | -€10 | -33.0% |
| Financial charges | 65/66B | €4,936 | €6,660 | +€1,724 | +34.9% |
| Recurring financial charges | 65 | €4,936 | €6,660 | +€1,724 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €4,803 | €20,129 | +€15,326 | +319% |
| Income taxes | 67/77 | €1,886 | €5,021 | +€3,135 | +166% |
| Profit (loss) for the period | 9904 | €2,917 | €15,108 | +€12,191 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €2,917 | €15,108 | +€12,191 | +418% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.