VAN ROEY PAUL: what changed
VAN ROEY PAUL
Largest movements
- Current investments +€37,191
up €37,191 (+66.6%), from €55,861 to €93,052
- Receivables within one year -€18,316
down €18,316 (-19.1%), from €95,777 to €77,461
- Tangible fixed assets -€11,172
down €11,172 (-28.0%), from €39,906 to €28,734
of which Plant, machinery and equipment: -€9,676
- Trade debts -€15,972
down €15,972 (-92.9%), from €17,186 to €1,214
- Reserves +€12,454
up €12,454 (+9.6%), from €129,993 to €142,447
- Other debts +€8,699
up €8,699 (+76.3%), from €11,408 to €20,107
- Tax, wage and social debts +€2,522
up €2,522 (+16.1%), from €15,710 to €18,232
of which Taxes: +€3,091
- Gross operating margin -€22,514
down €22,514 (-44.2%), from €50,898 to €28,384
- Taxes -€7,414
down €7,414 (-60.8%), from €12,190 to €4,776
- Depreciation +€4,218
up €4,218 (+60.7%), from €6,953 to €11,171
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,544 | €199,247 | +€7,703 | +4.0% |
| Fixed assets | 21/28 | €39,906 | €28,734 | -€11,172 | -28.0% |
| Tangible fixed assets | 22/27 | €39,906 | €28,734 | -€11,172 | -28.0% |
| Plant, machinery and equipment | 23 | €35,629 | €25,953 | -€9,676 | -27.2% |
| Furniture and vehicles | 24 | €4,277 | €2,781 | -€1,496 | -35.0% |
| Current assets | 29/58 | €151,638 | €170,513 | +€18,875 | +12.4% |
| Amounts receivable within one year | 40/41 | €95,777 | €77,461 | -€18,316 | -19.1% |
| Trade receivables | 40 | €95,777 | €77,461 | -€18,316 | -19.1% |
| Current investments | 50/53 | €55,861 | €93,052 | +€37,191 | +66.6% |
| Total equity and liabilities | 10/49 | €191,544 | €199,247 | +€7,703 | +4.0% |
| Equity | 10/15 | €147,240 | €159,694 | +€12,454 | +8.5% |
| Contributions | 10/11 | €15,519 | €15,519 | = | 0.0% |
| Reserves | 13 | €129,993 | €142,447 | +€12,454 | +9.6% |
| Distributable reserves | 133 | €129,993 | €142,447 | +€12,454 | +9.6% |
| Profit (loss) carried forward | 14 | €1,728 | €1,728 | = | 0.0% |
| Amounts payable | 17/49 | €44,304 | €39,553 | -€4,751 | -10.7% |
| Amounts payable within one year | 42/48 | €44,304 | €39,553 | -€4,751 | -10.7% |
| Trade debts | 44 | €17,186 | €1,214 | -€15,972 | -92.9% |
| Suppliers | 440/4 | €17,186 | €1,214 | -€15,972 | -92.9% |
| Taxes, remuneration and social security | 45 | €15,710 | €18,232 | +€2,522 | +16.1% |
| Taxes | 450/3 | €15,141 | €18,232 | +€3,091 | +20.4% |
| Remuneration and social security | 454/9 | €569 | - | -€569 | |
| Other amounts payable | 47/48 | €11,408 | €20,107 | +€8,699 | +76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,953 | €11,171 | +€4,218 | +60.7% |
| Other operating charges | 640/8 | €275 | €284 | +€9 | +3.3% |
| Gross operating margin | 9900 | €50,898 | €28,384 | -€22,514 | -44.2% |
| Operating profit (loss) | 9901 | €43,670 | €16,929 | -€26,741 | -61.2% |
| Financial income | 75/76B | €114 | €457 | +€343 | +301% |
| Recurring financial income | 75 | €114 | €457 | +€343 | +301% |
| Financial charges | 65/66B | €245 | €156 | -€89 | -36.3% |
| Recurring financial charges | 65 | €245 | €156 | -€89 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €43,539 | €17,230 | -€26,309 | -60.4% |
| Income taxes | 67/77 | €12,190 | €4,776 | -€7,414 | -60.8% |
| Profit (loss) for the period | 9904 | €31,349 | €12,454 | -€18,895 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,349 | €12,454 | -€18,895 | -60.3% |
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.