VAN ROMPAY MANAGEMENT: what changed
Two fiscal 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€11,985
down €11,985 (-19.7%), from €60,749 to €48,765
- Receivables within one year -€9,076
down €9,076 (-6.8%), from €133,236 to €124,160
of which Trade receivables: -€11,295
- Deferred charges and accrued income +€7,095
up €7,095 (+1120.4%), from €633 to €7,728
- Cash +€5,604
up €5,604 (+57.2%), from €9,794 to €15,398
mainly Depreciation (+€11,985) and Receivables within one year (+€9,076)
- Trade debts -€16,973
down €16,973 (-55.7%), from €30,454 to €13,481
- Tax, wage and social debts +€6,856
up €6,856 (+98.1%), from €6,989 to €13,845
- Gross operating margin +€36,216
up €36,216, from -€16,134 to €20,082
- Taxes +€4,138
up €4,138 (+418.7%), from €988 to €5,127
- Depreciation -€1,864
down €1,864 (-13.5%), from €13,849 to €11,985
- Financial charges -€325
down €325 (-75.0%), from €434 to €109
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,413 | €200,051 | -€8,362 | -4.0% |
| Fixed assets | 21/28 | €64,749 | €52,765 | -€11,985 | -18.5% |
| Tangible fixed assets | 22/27 | €60,749 | €48,765 | -€11,985 | -19.7% |
| Plant, machinery and equipment | 23 | €5,378 | €2,893 | -€2,484 | -46.2% |
| Furniture and vehicles | 24 | €31,007 | €25,214 | -€5,793 | -18.7% |
| Other tangible fixed assets | 26 | €24,365 | €20,658 | -€3,707 | -15.2% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €143,663 | €147,286 | +€3,623 | +2.5% |
| Amounts receivable within one year | 40/41 | €133,236 | €124,160 | -€9,076 | -6.8% |
| Trade receivables | 40 | €100,937 | €89,642 | -€11,295 | -11.2% |
| Other amounts receivable | 41 | €32,299 | €34,518 | +€2,219 | +6.9% |
| Cash at bank and in hand | 54/58 | €9,794 | €15,398 | +€5,604 | +57.2% |
| Deferred charges and accrued income | 490/1 | €633 | €7,728 | +€7,095 | +1120.4% |
| Total equity and liabilities | 10/49 | €208,413 | €200,051 | -€8,362 | -4.0% |
| Equity | 10/15 | -€438,858 | -€437,665 | +€1,192 | +0.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€538,858 | -€537,665 | +€1,192 | +0.2% |
| Amounts payable | 17/49 | €647,270 | €637,716 | -€9,554 | -1.5% |
| Amounts payable within one year | 42/48 | €647,226 | €635,806 | -€11,421 | -1.8% |
| Trade debts | 44 | €30,454 | €13,481 | -€16,973 | -55.7% |
| Suppliers | 440/4 | €30,454 | €13,481 | -€16,973 | -55.7% |
| Taxes, remuneration and social security | 45 | €6,989 | €13,845 | +€6,856 | +98.1% |
| Taxes | 450/3 | €6,989 | €13,845 | +€6,856 | +98.1% |
| Other amounts payable | 47/48 | €609,783 | €608,480 | -€1,304 | -0.2% |
| Accrued charges and deferred income | 492/3 | €44 | €1,910 | +€1,866 | +4264.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,849 | €11,985 | -€1,864 | -13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,616 | €1,670 | +€54 | +3.4% |
| Gross operating margin | 9900 | -€16,134 | €20,082 | +€36,216 | |
| Operating profit (loss) | 9901 | -€31,599 | €6,427 | +€38,026 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +150.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +150.0% |
| Financial charges | 65/66B | €434 | €109 | -€325 | -75.0% |
| Recurring financial charges | 65 | €434 | €109 | -€325 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,033 | €6,319 | +€38,351 | |
| Income taxes | 67/77 | €988 | €5,127 | +€4,138 | +418.7% |
| Profit (loss) for the period | 9904 | -€33,021 | €1,192 | +€34,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,021 | €1,192 | +€34,213 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.