VAN ROMPUY CONSULTANCY: 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 ROMPUY CONSULTANCY
Largest movements
- Receivables within one year +€11,149
up €11,149 (+40.3%), from €27,651 to €38,800
of which Trade receivables: +€9,532
- Cash +€5,361
up €5,361 (+14.9%), from €35,890 to €41,252
mainly Net result for the year (+€77,255) and Other debts (+€12,867)
- Tangible fixed assets +€1,892
up €1,892 (+36.3%), from €5,210 to €7,102
of which Plant, machinery and equipment: +€1,712
- Other debts +€12,867
up €12,867 (+21.2%), from €60,824 to €73,691
- Tax, wage and social debts +€5,501
up €5,501 (+524%), from €1,050 to €6,551
- Gross operating margin +€28,373
up €28,373 (+41.7%), from €67,965 to €96,338
- Depreciation -€1,946
down €1,946 (-59.2%), from €3,286 to €1,340
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 | €74,243 | €92,646 | +€18,402 | +24.8% |
| Fixed assets | 21/28 | €10,210 | €12,102 | +€1,892 | +18.5% |
| Tangible fixed assets | 22/27 | €5,210 | €7,102 | +€1,892 | +36.3% |
| Plant, machinery and equipment | 23 | €0 | €1,712 | +€1,712 | |
| Furniture and vehicles | 24 | €3,878 | €4,349 | +€470 | +12.1% |
| Other tangible fixed assets | 26 | €1,332 | €1,042 | -€290 | -21.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €64,033 | €80,543 | +€16,510 | +25.8% |
| Amounts receivable within one year | 40/41 | €27,651 | €38,800 | +€11,149 | +40.3% |
| Trade receivables | 40 | €24,840 | €34,372 | +€9,532 | +38.4% |
| Other amounts receivable | 41 | €2,811 | €4,428 | +€1,617 | +57.5% |
| Cash at bank and in hand | 54/58 | €35,890 | €41,252 | +€5,361 | +14.9% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,243 | €92,646 | +€18,402 | +24.8% |
| Equity | 10/15 | €10,500 | €10,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,743 | €82,146 | +€18,402 | +28.9% |
| Amounts payable within one year | 42/48 | €63,743 | €81,746 | +€18,003 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,870 | €1,504 | -€366 | -19.6% |
| Suppliers | 440/4 | €1,870 | €1,504 | -€366 | -19.6% |
| Taxes, remuneration and social security | 45 | €1,050 | €6,551 | +€5,501 | +524% |
| Taxes | 450/3 | €1,050 | €6,551 | +€5,501 | +524% |
| Other amounts payable | 47/48 | €60,824 | €73,691 | +€12,867 | +21.2% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,286 | €1,340 | -€1,946 | -59.2% |
| Other operating charges | 640/8 | €2,100 | €1,517 | -€584 | -27.8% |
| Non-recurring operating charges | 66A | €4,414 | €0 | -€4,414 | -100% |
| Gross operating margin | 9900 | €67,965 | €96,338 | +€28,373 | +41.7% |
| Operating profit (loss) | 9901 | €58,164 | €93,481 | +€35,317 | +60.7% |
| Financial income | 75/76B | €0 | €2 | +€2 | +9,900% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +9,900% |
| Financial charges | 65/66B | €216 | €99 | -€117 | -54.1% |
| Recurring financial charges | 65 | €216 | €99 | -€117 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €57,948 | €93,384 | +€35,436 | +61.2% |
| Income taxes | 67/77 | €15,689 | €16,129 | +€440 | +2.8% |
| Profit (loss) for the period | 9904 | €42,259 | €77,255 | +€34,996 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,259 | €77,255 | +€34,996 | +82.8% |
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 19 October 2026 via checked.be.