VAN ROEY NELE: 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.
VAN ROEY NELE
Largest movements
- Tangible fixed assets +€21,635
up €21,635 (+22.9%), from €94,544 to €116,178
of which Furniture and vehicles: +€25,349
- Cash +€13,595
up €13,595 (+39.8%), from €34,191 to €47,787
mainly Net result for the year (+€28,561) and Depreciation (+€10,311)
- Deferred charges and accrued income -€9,979
down €9,979 (-93.8%), from €10,640 to €661
- Reserves +€26,894
up €26,894 (+24.2%), from €111,090 to €137,984
of which Distributable reserves: +€26,894
- Tax, wage and social debts -€3,230
down €3,230 (-63.7%), from €5,067 to €1,837
- Gross operating margin -€24,417
down €24,417 (-39.0%), from €62,550 to €38,133
- Financial income +€13,591
up €13,591 (+19,821%), from €69 to €13,660
of which Non-recurring financial income: +€13,473
- Taxes -€3,116
down €3,116 (-20.8%), from €15,006 to €11,890
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 | €140,721 | €165,912 | +€25,191 | +17.9% |
| Fixed assets | 21/28 | €94,544 | €116,178 | +€21,635 | +22.9% |
| Tangible fixed assets | 22/27 | €94,544 | €116,178 | +€21,635 | +22.9% |
| Land and buildings | 22 | €91,855 | €88,669 | -€3,186 | -3.5% |
| Furniture and vehicles | 24 | €1,873 | €27,222 | +€25,349 | +1,354% |
| Other tangible fixed assets | 26 | €816 | €288 | -€528 | -64.7% |
| Current assets | 29/58 | €46,177 | €49,733 | +€3,556 | +7.7% |
| Amounts receivable within one year | 40/41 | €1,346 | €1,286 | -€60 | -4.5% |
| Trade receivables | 40 | €1,346 | €1,286 | -€60 | -4.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,191 | €47,787 | +€13,595 | +39.8% |
| Deferred charges and accrued income | 490/1 | €10,640 | €661 | -€9,979 | -93.8% |
| Total equity and liabilities | 10/49 | €140,721 | €165,912 | +€25,191 | +17.9% |
| Equity | 10/15 | €133,491 | €160,386 | +€26,895 | +20.1% |
| Contributions | 10/11 | €22,400 | €22,400 | = | 0.0% |
| Reserves | 13 | €111,090 | €137,984 | +€26,894 | +24.2% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €108,090 | €134,984 | +€26,894 | +24.9% |
| Profit (loss) carried forward | 14 | €1 | €2 | +€1 | +42.1% |
| Amounts payable | 17/49 | €7,230 | €5,526 | -€1,704 | -23.6% |
| Amounts payable within one year | 42/48 | €7,230 | €5,526 | -€1,704 | -23.6% |
| Trade debts | 44 | €30 | €16 | -€14 | -46.6% |
| Suppliers | 440/4 | €30 | €16 | -€14 | -46.6% |
| Taxes, remuneration and social security | 45 | €5,067 | €1,837 | -€3,230 | -63.7% |
| Taxes | 450/3 | €5,067 | €1,837 | -€3,230 | -63.7% |
| Other amounts payable | 47/48 | €2,133 | €3,673 | +€1,540 | +72.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,219 | €10,311 | +€92 | +0.9% |
| Other operating charges | 640/8 | €1,071 | €986 | -€85 | -7.9% |
| Gross operating margin | 9900 | €62,550 | €38,133 | -€24,417 | -39.0% |
| Operating profit (loss) | 9901 | €51,260 | €26,836 | -€24,425 | -47.6% |
| Financial income | 75/76B | €69 | €13,660 | +€13,591 | +19,821% |
| Recurring financial income | 75 | €69 | €187 | +€118 | +172% |
| Non-recurring financial income | 76B | - | €13,473 | +€13,473 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.5% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €51,285 | €40,450 | -€10,835 | -21.1% |
| Income taxes | 67/77 | €15,006 | €11,890 | -€3,116 | -20.8% |
| Profit (loss) for the period | 9904 | €36,280 | €28,561 | -€7,719 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,280 | €28,561 | -€7,719 | -21.3% |
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 29 October 2026 via checked.be.