VAN ROOSBROECK & PARTNERS: what changed
VAN ROOSBROECK & PARTNERS
Largest movements
- Cash +€31,584
up €31,584 (+23.2%), from €136,152 to €167,736
mainly Receivables within one year (+€10,372) and Depreciation (+€9,743)
- Receivables within one year -€10,372
down €10,372 (-62.7%), from €16,538 to €6,166
- Tangible fixed assets -€9,743
down €9,743 (-23.0%), from €42,406 to €32,663
- Reserves +€8,617
up €8,617 (+8.9%), from €97,002 to €105,619
- Other debts +€4,980
up €4,980 (+7.2%), from €69,293 to €74,273
- Advances received -€4,346
down €4,346 (-86.4%), from €5,028 to €682
- Depreciation +€3,434
up €3,434 (+54.4%), from €6,309 to €9,743
- Gross operating margin +€3,193
up €3,193 (+12.6%), from €25,251 to €28,445
- Other operating charges -€2,404
down €2,404 (-72.9%), from €3,298 to €894
- Taxes +€1,712
up €1,712 (+44.5%), from €3,850 to €5,562
- Financial charges -€472
down €472 (-11.5%), from €4,100 to €3,629
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,801 | €206,565 | +€10,764 | +5.5% |
| Fixed assets | 21/28 | €42,406 | €32,663 | -€9,743 | -23.0% |
| Tangible fixed assets | 22/27 | €42,406 | €32,663 | -€9,743 | -23.0% |
| Furniture and vehicles | 24 | €42,406 | €32,663 | -€9,743 | -23.0% |
| Current assets | 29/58 | €153,395 | €173,902 | +€20,507 | +13.4% |
| Amounts receivable within one year | 40/41 | €16,538 | €6,166 | -€10,372 | -62.7% |
| Trade receivables | 40 | €16,538 | €6,166 | -€10,372 | -62.7% |
| Cash at bank and in hand | 54/58 | €136,152 | €167,736 | +€31,584 | +23.2% |
| Deferred charges and accrued income | 490/1 | €705 | - | -€705 | |
| Total equity and liabilities | 10/49 | €195,801 | €206,565 | +€10,764 | +5.5% |
| Equity | 10/15 | €115,602 | €124,219 | +€8,617 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,002 | €105,619 | +€8,617 | +8.9% |
| Distributable reserves | 133 | €97,002 | €105,619 | +€8,617 | +8.9% |
| Amounts payable | 17/49 | €80,199 | €82,346 | +€2,147 | +2.7% |
| Amounts payable within one year | 42/48 | €78,171 | €80,747 | +€2,576 | +3.3% |
| Trade debts | 44 | - | €230 | +€230 | |
| Suppliers | 440/4 | - | €230 | +€230 | |
| Advances received on contracts in progress | 46 | €5,028 | €682 | -€4,346 | -86.4% |
| Taxes, remuneration and social security | 45 | €3,850 | €5,562 | +€1,712 | +44.5% |
| Taxes | 450/3 | €3,850 | €5,562 | +€1,712 | +44.5% |
| Other amounts payable | 47/48 | €69,293 | €74,273 | +€4,980 | +7.2% |
| Accrued charges and deferred income | 492/3 | €2,028 | €1,599 | -€429 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,309 | €9,743 | +€3,434 | +54.4% |
| Other operating charges | 640/8 | €3,298 | €894 | -€2,404 | -72.9% |
| Gross operating margin | 9900 | €25,251 | €28,445 | +€3,193 | +12.6% |
| Operating profit (loss) | 9901 | €15,645 | €17,808 | +€2,163 | +13.8% |
| Financial charges | 65/66B | €4,100 | €3,629 | -€472 | -11.5% |
| Recurring financial charges | 65 | €4,100 | €3,629 | -€472 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €11,544 | €14,179 | +€2,634 | +22.8% |
| Income taxes | 67/77 | €3,850 | €5,562 | +€1,712 | +44.5% |
| Profit (loss) for the period | 9904 | €7,694 | €8,617 | +€923 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,694 | €8,617 | +€923 | +12.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.