VAN ROMPAY: 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 ROMPAY
Largest movements
- Tangible fixed assets -€137,361
down €137,361 (-28.0%), from €490,547 to €353,186
of which Land and buildings: -€109,660
- Cash -€103,090
down €103,090 (-37.0%), from €278,978 to €175,888
mainly Contributions, distributions and other (-€149,617) and Net result for the year (-€99,337)
- Receivables within one year -€73,449
down €73,449 (-62.7%), from €117,146 to €43,698
of which Trade receivables: -€91,934
- Deferred charges and accrued income +€9,796
up €9,796 (+102%), from €9,632 to €19,428
- Reserves -€175,534
down €175,534 (-28.3%), from €621,190 to €445,657
- Profit (loss) carried forward -€73,421
new in 2025: -€73,421
- Debts after one year -€58,642
down €58,642 (-43.6%), from €134,649 to €76,006
- Trade debts +€9,737
new in 2025: €9,737
- Gross operating margin -€238,959
down €238,959 (-75.3%), from €317,298 to €78,338
- Taxes -€69,333
down €69,333 (-99.3%), from €69,833 to €500
- Depreciation -€46,106
down €46,106 (-54.1%), from €85,296 to €39,189
- Other operating charges +€17,241
up €17,241 (+137%), from €12,613 to €29,855
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 | €896,303 | €592,200 | -€304,103 | -33.9% |
| Fixed assets | 21/28 | €490,547 | €353,186 | -€137,361 | -28.0% |
| Tangible fixed assets | 22/27 | €490,547 | €353,186 | -€137,361 | -28.0% |
| Land and buildings | 22 | €360,045 | €250,385 | -€109,660 | -30.5% |
| Plant, machinery and equipment | 23 | €78,568 | €6,919 | -€71,649 | -91.2% |
| Furniture and vehicles | 24 | €51,934 | €95,883 | +€43,948 | +84.6% |
| Current assets | 29/58 | €405,756 | €239,014 | -€166,742 | -41.1% |
| Amounts receivable within one year | 40/41 | €117,146 | €43,698 | -€73,449 | -62.7% |
| Trade receivables | 40 | €116,132 | €24,198 | -€91,934 | -79.2% |
| Other amounts receivable | 41 | €1,014 | €19,500 | +€18,486 | +1,822% |
| Cash at bank and in hand | 54/58 | €278,978 | €175,888 | -€103,090 | -37.0% |
| Deferred charges and accrued income | 490/1 | €9,632 | €19,428 | +€9,796 | +102% |
| Total equity and liabilities | 10/49 | €896,303 | €592,200 | -€304,103 | -33.9% |
| Equity | 10/15 | €639,790 | €390,836 | -€248,955 | -38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €621,190 | €445,657 | -€175,534 | -28.3% |
| Distributable reserves | 133 | €621,190 | €445,657 | -€175,534 | -28.3% |
| Profit (loss) carried forward | 14 | - | -€73,421 | -€73,421 | |
| Amounts payable | 17/49 | €256,513 | €201,364 | -€55,149 | -21.5% |
| Amounts payable after more than one year | 17 | €134,649 | €76,006 | -€58,642 | -43.6% |
| Financial debts | 170/4 | €134,649 | €76,006 | -€58,642 | -43.6% |
| Amounts payable within one year | 42/48 | €111,376 | €114,789 | +€3,413 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €34,555 | €38,019 | +€3,464 | +10.0% |
| Financial debts | 43 | €0 | - | -€0 | |
| Credit institutions | 430/8 | €0 | - | -€0 | |
| Trade debts | 44 | - | €9,737 | +€9,737 | |
| Suppliers | 440/4 | - | €9,737 | +€9,737 | |
| Taxes, remuneration and social security | 45 | €3,137 | €380 | -€2,757 | -87.9% |
| Taxes | 450/3 | €2,839 | €82 | -€2,757 | -97.1% |
| Remuneration and social security | 454/9 | €298 | €298 | = | 0.0% |
| Other amounts payable | 47/48 | €73,683 | €66,653 | -€7,030 | -9.5% |
| Accrued charges and deferred income | 492/3 | €10,488 | €10,569 | +€81 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,296 | €39,189 | -€46,106 | -54.1% |
| Other operating charges | 640/8 | €12,613 | €29,855 | +€17,241 | +137% |
| Non-recurring operating charges | 66A | - | €102,020 | +€102,020 | |
| Gross operating margin | 9900 | €317,298 | €78,338 | -€238,959 | -75.3% |
| Operating profit (loss) | 9901 | €219,388 | -€92,726 | -€312,114 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,100% |
| Financial charges | 65/66B | €7,787 | €6,112 | -€1,675 | -21.5% |
| Recurring financial charges | 65 | €7,787 | €6,112 | -€1,675 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €211,602 | -€98,837 | -€310,439 | |
| Income taxes | 67/77 | €69,833 | €500 | -€69,333 | -99.3% |
| Profit (loss) for the period | 9904 | €141,769 | -€99,337 | -€241,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €141,769 | -€99,337 | -€241,106 |
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 17 October 2026 via checked.be.