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.
VAN ROMPAEY
Largest movements
- Tangible fixed assets -€50,469
down €50,469 (-6.2%), from €809,922 to €759,453
of which Land and buildings: -€45,333
- Cash +€37,327
up €37,327 (+191%), from €19,497 to €56,824
mainly Depreciation (+€69,058) and Other debts (+€31,267)
- Debts after one year -€64,993
down €64,993 (-12.1%), from €538,921 to €473,928
- Other debts +€31,267
up €31,267 (+26.5%), from €117,898 to €149,165
- Profit (loss) carried forward +€16,670
up €16,670 (+44.5%), from -€37,496 to -€20,826
- Depreciation -€36,045
down €36,045 (-34.3%), from €105,103 to €69,058
- Gross operating margin +€15,164
up €15,164 (+13.2%), from €115,137 to €130,301
- Other operating charges -€5,327
down €5,327 (-43.8%), from €12,163 to €6,835
- Financial charges +€2,751
up €2,751 (+8.0%), from €34,185 to €36,937
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €830,917 | €819,491 | -€11,426 | -1.4% |
| Fixed assets | 21/28 | €809,922 | €759,453 | -€50,469 | -6.2% |
| Tangible fixed assets | 22/27 | €809,922 | €759,453 | -€50,469 | -6.2% |
| Land and buildings | 22 | €734,599 | €689,265 | -€45,333 | -6.2% |
| Plant, machinery and equipment | 23 | €1,778 | €14,548 | +€12,770 | +718% |
| Furniture and vehicles | 24 | €73,545 | €55,639 | -€17,906 | -24.3% |
| Current assets | 29/58 | €20,995 | €60,038 | +€39,043 | +186% |
| Amounts receivable within one year | 40/41 | €926 | €3,215 | +€2,289 | +247% |
| Other amounts receivable | 41 | €926 | €3,215 | +€2,289 | +247% |
| Cash at bank and in hand | 54/58 | €19,497 | €56,824 | +€37,327 | +191% |
| Deferred charges and accrued income | 490/1 | €573 | €0 | -€573 | -100% |
| Total equity and liabilities | 10/49 | €830,917 | €819,491 | -€11,426 | -1.4% |
| Equity | 10/15 | €97,987 | €114,657 | +€16,670 | +17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €123,083 | €123,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €123,083 | €123,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,496 | -€20,826 | +€16,670 | +44.5% |
| Amounts payable | 17/49 | €732,929 | €704,834 | -€28,096 | -3.8% |
| Amounts payable after more than one year | 17 | €538,921 | €473,928 | -€64,993 | -12.1% |
| Financial debts | 170/4 | €538,921 | €473,928 | -€64,993 | -12.1% |
| Amounts payable within one year | 42/48 | €194,009 | €230,906 | +€36,897 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €62,026 | €64,993 | +€2,967 | +4.8% |
| Financial debts | 43 | €0 | €2,485 | +€2,485 | |
| Credit institutions | 430/8 | €0 | €2,485 | +€2,485 | |
| Trade debts | 44 | €11,471 | €10,593 | -€879 | -7.7% |
| Suppliers | 440/4 | €11,471 | €10,593 | -€879 | -7.7% |
| Taxes, remuneration and social security | 45 | €2,614 | €3,670 | +€1,057 | +40.4% |
| Taxes | 450/3 | €2,614 | €3,670 | +€1,057 | +40.4% |
| Other amounts payable | 47/48 | €117,898 | €149,165 | +€31,267 | +26.5% |
| Remuneration, social security and pensions | 62 | €237 | -€222 | -€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,103 | €69,058 | -€36,045 | -34.3% |
| Other operating charges | 640/8 | €12,163 | €6,835 | -€5,327 | -43.8% |
| Gross operating margin | 9900 | €115,137 | €130,301 | +€15,164 | +13.2% |
| Operating profit (loss) | 9901 | -€2,366 | €54,631 | +€56,997 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €34,185 | €36,937 | +€2,751 | +8.0% |
| Recurring financial charges | 65 | €34,185 | €36,937 | +€2,751 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,551 | €17,694 | +€54,245 | |
| Income taxes | 67/77 | €944 | €1,024 | +€80 | +8.4% |
| Profit (loss) for the period | 9904 | -€37,496 | €16,670 | +€54,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,496 | €16,670 | +€54,166 |
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 31 October 2026 via checked.be.