VAN ROIE - VERBIEST: what changed
What changed
VAN ROIE - VERBIEST
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€4,253
2024 · €7,563-€3,311
Equity
€160,815
2024 · €156,562+€4,253
Cash
€115,374
2024 · €48,581+€66,793
Balance sheet total
€185,850
2024 · €188,462-€2,612
Largest movements
Assets
- Cash +€66,793
up €66,793 (+137%), from €48,581 to €115,374
mainly Receivables within one year (+€57,279) and Depreciation (+€16,582)
- Receivables within one year -€57,279
down €57,279 (-59.1%), from €96,945 to €39,666
of which Trade receivables: -€57,378
- Tangible fixed assets -€11,013
down €11,013 (-29.1%), from €37,858 to €26,845
of which Plant, machinery and equipment: -€7,390
Equity and liabilities
- Profit (loss) carried forward +€4,253
up €4,253 (+24.5%), from €17,360 to €21,613
- Debts after one year -€3,540
no longer reported in 2025 (was €3,540)
- Other debts -€2,346
down €2,346 (-13.5%), from €17,436 to €15,089
Income statement
- Staff costs +€9,338
up €9,338 (+62.1%), from €15,041 to €24,380
- Gross operating margin +€4,499
up €4,499 (+10.8%), from €41,760 to €46,259
- Depreciation -€718
down €718 (-4.1%), from €17,300 to €16,582
- Taxes -€470
down €470 (-56.1%), from €839 to €369
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.
Result 2024
€7,563
Gross operating margin
+€4,499
Staff costs
-€9,338
Depreciation
+€718
Other operating charges
+€81
Financial income
+€0
Financial charges
+€258
Taxes
+€470
Result 2025
€4,253
raises the resultlowers the result
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.
From operations
+€76,927
Investment
-€5,569
Financing
-€4,565
Cash 2024
€48,581
From operations (derived)
+€76,927
Net result for the year
+€4,253
Depreciation
+€16,582
Receivables within one year
+€57,279
Deferred charges and accrued income
+€1,112
Smaller working-capital items
+€47
Other debts
-€2,346
Investment (derived)
-€5,569
Investment in fixed assets (net)
-€5,569
Financing
-€4,565
Debts after one year
-€3,540
Current portion of long-term debt
-€1,025
Cash 2025
€115,374
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,462 | €185,850 | -€2,612 | -1.4% |
| Fixed assets | 21/28 | €37,858 | €26,845 | -€11,013 | -29.1% |
| Tangible fixed assets | 22/27 | €37,858 | €26,845 | -€11,013 | -29.1% |
| Land and buildings | 22 | €7,674 | €5,311 | -€2,363 | -30.8% |
| Plant, machinery and equipment | 23 | €21,954 | €14,564 | -€7,390 | -33.7% |
| Furniture and vehicles | 24 | €8,231 | €6,971 | -€1,260 | -15.3% |
| Current assets | 29/58 | €150,604 | €159,005 | +€8,401 | +5.6% |
| Amounts receivable within one year | 40/41 | €96,945 | €39,666 | -€57,279 | -59.1% |
| Trade receivables | 40 | €96,945 | €39,567 | -€57,378 | -59.2% |
| Other amounts receivable | 41 | - | €99 | +€99 | |
| Cash at bank and in hand | 54/58 | €48,581 | €115,374 | +€66,793 | +137% |
| Deferred charges and accrued income | 490/1 | €5,078 | €3,965 | -€1,112 | -21.9% |
| Total equity and liabilities | 10/49 | €188,462 | €185,850 | -€2,612 | -1.4% |
| Equity | 10/15 | €156,562 | €160,815 | +€4,253 | +2.7% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €106,976 | €106,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,223 | €3,223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,223 | €3,223 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,129 | €19,129 | = | 0.0% |
| Distributable reserves | 133 | €84,624 | €84,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,360 | €21,613 | +€4,253 | +24.5% |
| Amounts payable | 17/49 | €31,900 | €25,036 | -€6,864 | -21.5% |
| Amounts payable after more than one year | 17 | €3,540 | - | -€3,540 | |
| Financial debts | 170/4 | €3,540 | - | -€3,540 | |
| Amounts payable within one year | 42/48 | €28,305 | €24,935 | -€3,370 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €4,565 | €3,540 | -€1,025 | -22.4% |
| Trade debts | 44 | €1,387 | €1,451 | +€63 | +4.6% |
| Suppliers | 440/4 | €1,387 | €1,451 | +€63 | +4.6% |
| Taxes, remuneration and social security | 45 | €4,917 | €4,855 | -€62 | -1.3% |
| Taxes | 450/3 | €1,743 | €1,472 | -€271 | -15.5% |
| Remuneration and social security | 454/9 | €3,174 | €3,383 | +€209 | +6.6% |
| Other amounts payable | 47/48 | €17,436 | €15,089 | -€2,346 | -13.5% |
| Accrued charges and deferred income | 492/3 | €55 | €101 | +€46 | +84.2% |
| Remuneration, social security and pensions | 62 | €15,041 | €24,380 | +€9,338 | +62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,300 | €16,582 | -€718 | -4.1% |
| Other operating charges | 640/8 | €254 | €173 | -€81 | -31.9% |
| Gross operating margin | 9900 | €41,760 | €46,259 | +€4,499 | +10.8% |
| Operating profit (loss) | 9901 | €9,164 | €5,124 | -€4,040 | -44.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €762 | €504 | -€258 | -33.9% |
| Recurring financial charges | 65 | €762 | €504 | -€258 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €8,402 | €4,621 | -€3,781 | -45.0% |
| Income taxes | 67/77 | €839 | €369 | -€470 | -56.1% |
| Profit (loss) for the period | 9904 | €7,563 | €4,253 | -€3,311 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,563 | €4,253 | -€3,311 | -43.8% |
Next steps
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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 2 November 2026 via checked.be.