VAN ROMPAEY: 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 ROMPAEY
NACE 46.832, Wholesale of timber
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€220,566
2024 · €150,398+€70,168
Equity
€3.3m
2024 · €3.2m+€120,566
Cash
€591,005
2024 · €741,961-€150,956
Balance sheet total
€3.5m
2024 · €3.4m+€158,479
Largest movements
Assets
- Current investments +€337,196
up €337,196 (+21.9%), from €1.5m to €1.9m
- Cash -€150,956
down €150,956 (-20.3%), from €741,961 to €591,005
mainly Current investments (-€337,196) and Contributions, distributions and other (-€100,000)
- Stocks and contracts -€43,290
down €43,290 (-5.5%), from €788,657 to €745,367
Equity and liabilities
- Reserves +€120,566
up €120,566 (+3.9%), from €3.1m to €3.2m
of which Distributable reserves: +€120,566
Income statement
- Gross operating margin +€80,992
up €80,992 (+13.9%), from €581,366 to €662,358
- Financial income +€59,590
up €59,590 (+149%), from €40,077 to €99,667
- Taxes +€34,124
up €34,124 (+48.0%), from €71,158 to €105,282
- Staff costs +€17,771
up €17,771 (+4.8%), from €368,483 to €386,255
- Depreciation +€15,083
up €15,083 (+89.9%), from €16,774 to €31,857
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
€150,398
Gross operating margin
+€80,992
Staff costs
-€17,771
Depreciation
-€15,083
Write-downs
+€3,386
Other operating charges
-€1,990
Other operating items
+€289
Financial income
+€59,590
Financial charges
-€5,121
Taxes
-€34,124
Result 2025
€220,566
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€351,604
Investment
-€402,560
Financing
-€100,000
Cash 2024
€741,961
From operations (derived)
+€351,604
Net result for the year
+€220,566
Depreciation
+€31,857
Stocks and contracts
+€43,290
Receivables within one year
-€1,763
Deferred charges and accrued income
+€19,740
Trade debts
+€11,905
Tax, wage and social debts
+€33,585
Smaller working-capital items
+€35
Other debts
-€7,613
Investment (derived)
-€402,560
Investment in fixed assets (net)
-€65,364
Current investments
-€337,196
Financing
-€100,000
Contributions, distributions and other
-€100,000
Cash 2025
€591,005
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,356,505 | €3,514,984 | +€158,479 | +4.7% |
| Fixed assets | 21/28 | €82,553 | €116,060 | +€33,507 | +40.6% |
| Tangible fixed assets | 22/27 | €82,331 | €115,838 | +€33,507 | +40.7% |
| Plant, machinery and equipment | 23 | €56,717 | €42,624 | -€14,094 | -24.8% |
| Furniture and vehicles | 24 | €25,613 | €67,579 | +€41,965 | +164% |
| Assets under construction and advance payments | 27 | - | €5,636 | +€5,636 | |
| Financial fixed assets | 28 | €222 | €222 | = | 0.0% |
| Current assets | 29/58 | €3,273,952 | €3,398,924 | +€124,972 | +3.8% |
| Stocks and contracts in progress | 3 | €788,657 | €745,367 | -€43,290 | -5.5% |
| Stocks | 30/36 | €788,657 | €745,367 | -€43,290 | -5.5% |
| Amounts receivable within one year | 40/41 | €180,731 | €182,493 | +€1,763 | +1.0% |
| Trade receivables | 40 | €168,655 | €169,859 | +€1,203 | +0.7% |
| Other amounts receivable | 41 | €12,075 | €12,635 | +€560 | +4.6% |
| Current investments | 50/53 | €1,538,855 | €1,876,051 | +€337,196 | +21.9% |
| Cash at bank and in hand | 54/58 | €741,961 | €591,005 | -€150,956 | -20.3% |
| Deferred charges and accrued income | 490/1 | €23,748 | €4,008 | -€19,740 | -83.1% |
| Total equity and liabilities | 10/49 | €3,356,505 | €3,514,984 | +€158,479 | +4.7% |
| Equity | 10/15 | €3,157,903 | €3,278,469 | +€120,566 | +3.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,095,903 | €3,216,469 | +€120,566 | +3.9% |
| Non-distributable reserves | 130/1 | €60,180 | €60,180 | = | 0.0% |
| Legal reserve | 130 | €60,180 | €60,180 | = | 0.0% |
| Distributable reserves | 133 | €3,035,723 | €3,156,289 | +€120,566 | +4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €198,602 | €236,515 | +€37,913 | +19.1% |
| Amounts payable within one year | 42/48 | €197,846 | €235,408 | +€37,562 | +19.0% |
| Trade debts | 44 | €49,010 | €60,916 | +€11,905 | +24.3% |
| Suppliers | 440/4 | €49,010 | €60,916 | +€11,905 | +24.3% |
| Advances received on contracts in progress | 46 | €1,052 | €736 | -€316 | -30.0% |
| Taxes, remuneration and social security | 45 | €31,027 | €64,612 | +€33,585 | +108% |
| Taxes | 450/3 | €2,464 | €34,529 | +€32,065 | +1,301% |
| Remuneration and social security | 454/9 | €28,563 | €30,083 | +€1,520 | +5.3% |
| Other amounts payable | 47/48 | €116,757 | €109,144 | -€7,613 | -6.5% |
| Accrued charges and deferred income | 492/3 | €756 | €1,107 | +€351 | +46.4% |
| Remuneration, social security and pensions | 62 | €368,483 | €386,255 | +€17,771 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,774 | €31,857 | +€15,083 | +89.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,107 | -€2,278 | -€3,386 | |
| Other operating charges | 640/8 | €8,339 | €10,329 | +€1,990 | +23.9% |
| Non-recurring operating charges | 66A | €289 | €0 | -€289 | -100% |
| Gross operating margin | 9900 | €581,366 | €662,358 | +€80,992 | +13.9% |
| Operating profit (loss) | 9901 | €186,373 | €236,195 | +€49,823 | +26.7% |
| Financial income | 75/76B | €40,077 | €99,667 | +€59,590 | +149% |
| Recurring financial income | 75 | €40,077 | €99,667 | +€59,590 | +149% |
| Financial charges | 65/66B | €4,893 | €10,014 | +€5,121 | +105% |
| Recurring financial charges | 65 | €4,893 | €10,014 | +€5,121 | +105% |
| Profit (loss) for the period before taxes | 9903 | €221,556 | €325,848 | +€104,292 | +47.1% |
| Income taxes | 67/77 | €71,158 | €105,282 | +€34,124 | +48.0% |
| Profit (loss) for the period | 9904 | €150,398 | €220,566 | +€70,168 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €150,398 | €220,566 | +€70,168 | +46.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.