Van Rompaye: 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.
What changed
Van Rompaye
NACE 49.320, Non-scheduled passenger transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€374,616
2024 · -€1.4m+€1.8m
Equity
-€692,254
2024 · -€1.1m+€374,616
Cash
€1,531
2024 · €1,230+€301
Balance sheet total
€114,582
2024 · €1.3m-€1.2m
Largest movements
Assets
- Tangible fixed assets -€719,671
down €719,671 (-90.5%), from €795,046 to €75,375
of which Leasing and similar rights: -€585,008
- Receivables within one year -€440,224
down €440,224 (-94.5%), from €465,945 to €25,721
of which Trade receivables: -€382,219
- Stocks and contracts -€59,360
no longer reported in 2025 (was €59,360)
Equity and liabilities
- Tax, wage and social debts -€635,957
down €635,957 (-79.1%), from €803,646 to €167,689
of which Remuneration and social security: -€614,281
- Debts after one year -€511,975
down €511,975 (-93.3%), from €548,703 to €36,728
- Profit (loss) carried forward +€374,616
up €374,616 (+26.0%), from -€1.4m to -€1.1m
- Trade debts -€146,101
down €146,101 (-83.5%), from €174,894 to €28,794
- Accrued charges and deferred income -€137,356
down €137,356 (-76.5%), from €179,575 to €42,219
Income statement
- Staff costs -€2.3m
down €2.3m (-60.1%), from €3.9m to €1.5m
- Turnover -€2.2m
down €2.2m (-52.1%), from €4.3m to €2.1m
- Other operating charges -€541,958
down €541,958 (-67.3%), from €805,372 to €263,413
- Goods and materials -€229,566
down €229,566 (-30.0%), from €764,719 to €535,153
of which Purchases: -€306,688
- Services and other goods -€173,901
down €173,901 (-23.0%), from €756,763 to €582,863
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
-€1.4m
Turnover
-€2.2m
Other operating income
-€124,235
Goods and materials
+€229,566
Services and other goods
+€173,901
Staff costs
+€2.3m
Depreciation
+€119,897
Other operating charges
+€541,958
Other operating items
+€830,439
Financial income
-€16,535
Financial charges
-€21,139
Taxes
+€588
Result 2025
€374,616
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.
From operations
-€63,055
Investment
+€669,576
Financing
-€606,221
Cash 2024
€1,230
From operations (derived)
-€63,055
Net result for the year
+€374,616
Depreciation
+€50,094
Receivables after one year
+€444
Stocks and contracts
+€59,360
Receivables within one year
+€440,224
Deferred charges and accrued income
+€3,470
Trade debts
-€146,101
Tax, wage and social debts
-€635,957
Other debts
-€71,849
Accrued charges and deferred income
-€137,356
Investment (derived)
+€669,576
Investment in fixed assets (net)
+€669,576
Financing
-€606,221
Debts after one year
-€511,975
Current portion of long-term debt
-€94,246
Cash 2025
€1,531
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,337,450 | €114,582 | -€1.2m | -91.4% |
| Fixed assets | 21/28 | €798,009 | €78,339 | -€719,671 | -90.2% |
| Tangible fixed assets | 22/27 | €795,046 | €75,375 | -€719,671 | -90.5% |
| Plant, machinery and equipment | 23 | €19,141 | €21,052 | +€1,911 | +10.0% |
| Furniture and vehicles | 24 | €114,576 | €3,534 | -€111,042 | -96.9% |
| Leasing and similar rights | 25 | €585,008 | - | -€585,008 | |
| Other tangible fixed assets | 26 | €76,322 | €50,790 | -€25,532 | -33.5% |
| Financial fixed assets | 28 | €2,963 | €2,963 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,963 | €2,963 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,963 | €2,963 | = | 0.0% |
| Current assets | 29/58 | €539,441 | €36,243 | -€503,198 | -93.3% |
| Amounts receivable after more than one year | 29 | €444 | - | -€444 | |
| Other amounts receivable | 291 | €444 | - | -€444 | |
| Stocks and contracts in progress | 3 | €59,360 | - | -€59,360 | |
| Stocks | 30/36 | €59,360 | - | -€59,360 | |
| Raw materials and consumables | 30/31 | €59,360 | - | -€59,360 | |
| Amounts receivable within one year | 40/41 | €465,945 | €25,721 | -€440,224 | -94.5% |
| Trade receivables | 40 | €407,940 | €25,721 | -€382,219 | -93.7% |
| Other amounts receivable | 41 | €58,005 | - | -€58,005 | |
| Cash at bank and in hand | 54/58 | €1,230 | €1,531 | +€301 | +24.4% |
| Deferred charges and accrued income | 490/1 | €12,462 | €8,992 | -€3,470 | -27.8% |
| Total equity and liabilities | 10/49 | €1,337,450 | €114,582 | -€1.2m | -91.4% |
| Equity | 10/15 | -€1,066,869 | -€692,254 | +€374,616 | +35.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €224,544 | €224,544 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,118 | €15,118 | = | 0.0% |
| Legal reserve | 130 | €15,030 | €15,030 | = | 0.0% |
| Reserves not available under the articles | 1311 | €88 | €88 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,207 | €11,207 | = | 0.0% |
| Distributable reserves | 133 | €198,219 | €198,219 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,441,413 | -€1,066,797 | +€374,616 | +26.0% |
| Amounts payable | 17/49 | €2,404,320 | €806,836 | -€1.6m | -66.4% |
| Amounts payable after more than one year | 17 | €548,703 | €36,728 | -€511,975 | -93.3% |
| Financial debts | 170/4 | €548,703 | €36,728 | -€511,975 | -93.3% |
| Leasing and similar obligations | 172 | €548,703 | €36,728 | -€511,975 | -93.3% |
| Amounts payable within one year | 42/48 | €1,676,042 | €727,888 | -€948,153 | -56.6% |
| Current portion of amounts payable after more than one year | 42 | €123,452 | €29,205 | -€94,246 | -76.3% |
| Trade debts | 44 | €174,894 | €28,794 | -€146,101 | -83.5% |
| Suppliers | 440/4 | €174,894 | €28,794 | -€146,101 | -83.5% |
| Taxes, remuneration and social security | 45 | €803,646 | €167,689 | -€635,957 | -79.1% |
| Taxes | 450/3 | €58,287 | €36,611 | -€21,676 | -37.2% |
| Remuneration and social security | 454/9 | €745,359 | €131,078 | -€614,281 | -82.4% |
| Other amounts payable | 47/48 | €574,050 | €502,200 | -€71,849 | -12.5% |
| Accrued charges and deferred income | 492/3 | €179,575 | €42,219 | -€137,356 | -76.5% |
| Operating income | 70/76A | €4,918,683 | €3,391,510 | -€1.5m | -31.0% |
| Turnover | 70 | €4,288,668 | €2,055,291 | -€2.2m | -52.1% |
| Other operating income | 74 | €407,554 | €283,319 | -€124,235 | -30.5% |
| Non-recurring operating income | 76A | €222,461 | €1,052,900 | +€830,439 | +373.3% |
| Operating charges | 60/66A | €6,359,075 | €2,971,812 | -€3.4m | -53.3% |
| Goods for resale, raw materials and consumables | 60 | €764,719 | €535,153 | -€229,566 | -30.0% |
| Purchases | 600/8 | €782,480 | €475,792 | -€306,688 | -39.2% |
| Change in stocks: decrease (increase) | 609 | -€17,761 | €59,360 | +€77,121 | |
| Services and other goods | 61 | €756,763 | €582,863 | -€173,901 | -23.0% |
| Remuneration, social security and pensions | 62 | €3,862,229 | €1,540,289 | -€2.3m | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,992 | €50,094 | -€119,897 | -70.5% |
| Other operating charges | 640/8 | €805,372 | €263,413 | -€541,958 | -67.3% |
| Operating profit (loss) | 9901 | -€1,440,392 | €419,698 | +€1.9m | |
| Financial income | 75/76B | €19,649 | €3,113 | -€16,535 | -84.2% |
| Recurring financial income | 75 | €19,649 | €3,113 | -€16,535 | -84.2% |
| Income from current assets | 751 | €5,371 | - | -€5,371 | |
| Other financial income | 752/9 | €14,278 | €3,113 | -€11,164 | -78.2% |
| Financial charges | 65/66B | €26,448 | €47,587 | +€21,139 | +79.9% |
| Recurring financial charges | 65 | €26,448 | €47,587 | +€21,139 | +79.9% |
| Debt charges | 650 | €20,449 | €42,480 | +€22,031 | +107.7% |
| Other financial charges | 652/9 | €5,999 | €5,106 | -€893 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,447,191 | €375,224 | +€1.8m | |
| Income taxes | 67/77 | €1,197 | €609 | -€588 | -49.1% |
| Taxes | 670/3 | €1,197 | €609 | -€588 | -49.1% |
| Profit (loss) for the period | 9904 | -€1,448,388 | €374,616 | +€1.8m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,448,388 | €374,616 | +€1.8m |
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 4 October 2026 via checked.be.