VAN ROEY SERVICES: 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.
What changed
VAN ROEY SERVICES
NACE 81.100, Combined facilities support activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€48,951
2024 · €20,162+€28,789
Equity
€898,847
2024 · €988,239-€89,393
Cash
€819,665
2024 · €688,903+€130,762
Balance sheet total
€5.4m
2024 · €5.3m+€109,333
Largest movements
Assets
- Deferred charges and accrued income +€200,019
up €200,019 (+13.8%), from €1.4m to €1.6m
- Receivables within one year -€194,134
down €194,134 (-6.2%), from €3.1m to €2.9m
of which Trade receivables: -€175,988
- Cash +€130,762
up €130,762 (+19.0%), from €688,903 to €819,665
mainly Other debts (+€361,623) and Accrued charges and deferred income (+€195,636)
Equity and liabilities
- Short-term financial debts -€382,382
down €382,382 (-56.0%), from €682,382 to €300,000
- Other debts +€361,623
up €361,623 (+34.8%), from €1.0m to €1.4m
- Accrued charges and deferred income +€195,636
up €195,636 (+20.3%), from €964,571 to €1.2m
- Debts after one year -€111,483
down €111,483 (-15.8%), from €703,456 to €591,974
- Trade debts +€73,514
up €73,514 (+12.0%), from €614,626 to €688,139
Income statement
- Turnover +€852,768
up €852,768 (+23.6%), from €3.6m to €4.5m
- Goods and materials +€469,264
up €469,264 (+23.6%), from €2.0m to €2.5m
- Services and other goods +€186,691
up €186,691 (+46.6%), from €400,699 to €587,389
- Staff costs +€103,316
up €103,316 (+9.3%), from €1.1m to €1.2m
- Financial charges +€66,942
up €66,942 (+102.9%), from €65,070 to €132,012
of which Financial charges: +€34,811
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.
Result 2024
€20,162
Turnover
+€852,768
Other operating income
-€8,389
Goods and materials
-€469,264
Services and other goods
-€186,691
Staff costs
-€103,316
Depreciation
-€2,911
Other operating charges
-€7
Financial income
+€36,671
Financial charges
-€66,942
Taxes
-€23,131
Result 2025
€48,951
Cash bridge derived
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.
From operations
+€751,826
Investment
-€9,300
Financing
-€611,764
Cash 2024
€688,903
From operations (derived)
+€751,826
Net result for the year
+€48,951
Depreciation
+€36,614
Receivables within one year
+€194,134
Deferred charges and accrued income
-€200,019
Trade debts
+€73,514
Tax, wage and social debts
+€41,374
Other debts
+€361,623
Accrued charges and deferred income
+€195,636
Investment (derived)
-€9,300
Investment in fixed assets (net)
-€9,300
Financing
-€611,764
Debts after one year
-€111,483
Current portion of long-term debt
+€20,444
Short-term financial debts
-€382,382
Contributions, distributions and other
-€138,344
Cash 2025
€819,665
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,319,658 | €5,428,991 | +€109,333 | +2.1% |
| Fixed assets | 21/28 | €48,182 | €20,869 | -€27,314 | -56.7% |
| Intangible fixed assets | 21 | - | €9,033 | +€9,033 | |
| Tangible fixed assets | 22/27 | €48,182 | €11,836 | -€36,347 | -75.4% |
| Plant, machinery and equipment | 23 | €1,413 | €190 | -€1,223 | -86.5% |
| Furniture and vehicles | 24 | €46,769 | €11,645 | -€35,124 | -75.1% |
| Current assets | 29/58 | €5,271,475 | €5,408,122 | +€136,647 | +2.6% |
| Amounts receivable within one year | 40/41 | €3,135,234 | €2,941,099 | -€194,134 | -6.2% |
| Trade receivables | 40 | €2,059,634 | €1,883,646 | -€175,988 | -8.5% |
| Other amounts receivable | 41 | €1,075,599 | €1,057,453 | -€18,146 | -1.7% |
| Cash at bank and in hand | 54/58 | €688,903 | €819,665 | +€130,762 | +19.0% |
| Deferred charges and accrued income | 490/1 | €1,447,338 | €1,647,357 | +€200,019 | +13.8% |
| Total equity and liabilities | 10/49 | €5,319,658 | €5,428,991 | +€109,333 | +2.1% |
| Equity | 10/15 | €988,239 | €898,847 | -€89,393 | -9.0% |
| Contributions | 10/11 | €250,000 | €256,200 | +€6,200 | +2.5% |
| Capital | 10 | €250,000 | €256,200 | +€6,200 | +2.5% |
| Issued capital | 100 | €250,000 | €268,600 | +€18,600 | +7.4% |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €25,000 | €26,860 | +€1,860 | +7.4% |
| Non-distributable reserves | 130/1 | €25,000 | €26,860 | +€1,860 | +7.4% |
| Legal reserve | 130 | €25,000 | €26,860 | +€1,860 | +7.4% |
| Profit (loss) carried forward | 14 | €92,954 | €32,258 | -€60,695 | -65.3% |
| Investment grants | 15 | €620,286 | €583,528 | -€36,757 | -5.9% |
| Amounts payable | 17/49 | €4,331,418 | €4,530,144 | +€198,726 | +4.6% |
| Amounts payable after more than one year | 17 | €703,456 | €591,974 | -€111,483 | -15.8% |
| Financial debts | 170/4 | €703,456 | €591,974 | -€111,483 | -15.8% |
| Credit institutions | 173 | €703,456 | €591,974 | -€111,483 | -15.8% |
| Amounts payable within one year | 42/48 | €2,663,391 | €2,777,963 | +€114,572 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €73,746 | €94,190 | +€20,444 | +27.7% |
| Financial debts | 43 | €682,382 | €300,000 | -€382,382 | -56.0% |
| Credit institutions | 430/8 | €682,382 | €300,000 | -€382,382 | -56.0% |
| Trade debts | 44 | €614,626 | €688,139 | +€73,514 | +12.0% |
| Suppliers | 440/4 | €614,626 | €688,139 | +€73,514 | +12.0% |
| Taxes, remuneration and social security | 45 | €253,749 | €295,123 | +€41,374 | +16.3% |
| Taxes | 450/3 | €93,325 | €144,256 | +€50,931 | +54.6% |
| Remuneration and social security | 454/9 | €160,424 | €150,867 | -€9,557 | -6.0% |
| Other amounts payable | 47/48 | €1,038,888 | €1,400,511 | +€361,623 | +34.8% |
| Accrued charges and deferred income | 492/3 | €964,571 | €1,160,207 | +€195,636 | +20.3% |
| Operating income | 70/76A | €3,645,220 | €4,489,599 | +€844,380 | +23.2% |
| Turnover | 70 | €3,610,941 | €4,463,710 | +€852,768 | +23.6% |
| Other operating income | 74 | €34,278 | €25,890 | -€8,389 | -24.5% |
| Operating charges | 60/66A | €3,536,043 | €4,298,232 | +€762,189 | +21.6% |
| Goods for resale, raw materials and consumables | 60 | €1,992,052 | €2,461,315 | +€469,264 | +23.6% |
| Purchases | 600/8 | €1,992,052 | €2,461,315 | +€469,264 | +23.6% |
| Services and other goods | 61 | €400,699 | €587,389 | +€186,691 | +46.6% |
| Remuneration, social security and pensions | 62 | €1,107,443 | €1,210,759 | +€103,316 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,702 | €36,614 | +€2,911 | +8.6% |
| Other operating charges | 640/8 | €2,147 | €2,154 | +€7 | +0.3% |
| Operating profit (loss) | 9901 | €109,177 | €191,368 | +€82,191 | +75.3% |
| Financial income | 75/76B | €86 | €36,757 | +€36,671 | +42433.3% |
| Recurring financial income | 75 | €86 | €36,757 | +€36,671 | +42433.3% |
| Other financial income | 752/9 | €86 | €36,757 | +€36,671 | +42433.3% |
| Financial charges | 65/66B | €65,070 | €132,012 | +€66,942 | +102.9% |
| Recurring financial charges | 65 | €49,155 | €83,966 | +€34,811 | +70.8% |
| Debt charges | 650 | €43,209 | €75,013 | +€31,804 | +73.6% |
| Other financial charges | 652/9 | €5,946 | €8,954 | +€3,008 | +50.6% |
| Non-recurring financial charges | 66B | €15,915 | €48,045 | +€32,130 | +201.9% |
| Profit (loss) for the period before taxes | 9903 | €44,193 | €96,113 | +€51,920 | +117.5% |
| Income taxes | 67/77 | €24,031 | €47,162 | +€23,131 | +96.3% |
| Taxes | 670/3 | €24,031 | €47,162 | +€23,131 | +96.3% |
| Profit (loss) for the period | 9904 | €20,162 | €48,951 | +€28,789 | +142.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,162 | €48,951 | +€28,789 | +142.8% |
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 11 October 2026 via checked.be.