VAN ROOSENBROEK: what changed
VAN ROOSENBROEK
Largest movements
- Cash -€63,022
down €63,022 (-35.3%), from €178,428 to €115,406
mainly Stocks and contracts (-€45,719) and Receivables within one year (-€16,553)
- Stocks and contracts +€45,719
up €45,719 (+37.7%), from €121,311 to €167,030
- Tangible fixed assets -€21,434
down €21,434 (-31.3%), from €68,572 to €47,138
of which Leasing and similar rights: -€16,636
- Receivables within one year +€16,553
up €16,553 (+105%), from €15,711 to €32,264
of which Trade receivables: +€11,685
- Deferred charges and accrued income +€4,235
new in 2025: €4,235
- Debts after one year -€13,515
down €13,515 (-87.1%), from €15,515 to €2,000
- Reserves -€7,919
down €7,919 (-2.7%), from €297,974 to €290,055
of which Distributable reserves: -€7,919
- Current portion of long-term debt -€6,150
down €6,150 (-33.5%), from €18,353 to €12,203
- Tax, wage and social debts +€5,740
up €5,740 (+27.1%), from €21,168 to €26,908
of which Taxes: +€4,113
- Trade debts +€4,896
up €4,896 (+42.9%), from €11,419 to €16,315
- Staff costs +€33,538
up €33,538 (+138%), from €24,386 to €57,924
- Gross operating margin -€31,877
down €31,877 (-24.6%), from €129,610 to €97,734
- Taxes -€16,986
down €16,986 (-99.2%), from €17,118 to €132
- Depreciation +€2,766
up €2,766 (+10.9%), from €25,335 to €28,101
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 | €384,021 | €366,073 | -€17,948 | -4.7% |
| Fixed assets | 21/28 | €68,572 | €47,138 | -€21,434 | -31.3% |
| Tangible fixed assets | 22/27 | €68,572 | €47,138 | -€21,434 | -31.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €7,654 | €5,216 | -€2,438 | -31.9% |
| Furniture and vehicles | 24 | €24,409 | €22,050 | -€2,359 | -9.7% |
| Leasing and similar rights | 25 | €36,508 | €19,872 | -€16,636 | -45.6% |
| Current assets | 29/58 | €315,449 | €318,935 | +€3,485 | +1.1% |
| Stocks and contracts in progress | 3 | €121,311 | €167,030 | +€45,719 | +37.7% |
| Stocks | 30/36 | €121,311 | €167,030 | +€45,719 | +37.7% |
| Amounts receivable within one year | 40/41 | €15,711 | €32,264 | +€16,553 | +105% |
| Trade receivables | 40 | €15,711 | €27,396 | +€11,685 | +74.4% |
| Other amounts receivable | 41 | - | €4,868 | +€4,868 | |
| Cash at bank and in hand | 54/58 | €178,428 | €115,406 | -€63,022 | -35.3% |
| Deferred charges and accrued income | 490/1 | - | €4,235 | +€4,235 | |
| Total equity and liabilities | 10/49 | €384,021 | €366,073 | -€17,948 | -4.7% |
| Equity | 10/15 | €316,566 | €308,647 | -€7,919 | -2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €297,974 | €290,055 | -€7,919 | -2.7% |
| Tax-exempt reserves | 132 | €56,720 | €56,720 | = | 0.0% |
| Distributable reserves | 133 | €241,254 | €233,334 | -€7,919 | -3.3% |
| Amounts payable | 17/49 | €67,455 | €57,426 | -€10,029 | -14.9% |
| Amounts payable after more than one year | 17 | €15,515 | €2,000 | -€13,515 | -87.1% |
| Financial debts | 170/4 | €15,515 | €2,000 | -€13,515 | -87.1% |
| Amounts payable within one year | 42/48 | €51,940 | €55,426 | +€3,486 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €18,353 | €12,203 | -€6,150 | -33.5% |
| Trade debts | 44 | €11,419 | €16,315 | +€4,896 | +42.9% |
| Suppliers | 440/4 | €11,419 | €16,315 | +€4,896 | +42.9% |
| Taxes, remuneration and social security | 45 | €21,168 | €26,908 | +€5,740 | +27.1% |
| Taxes | 450/3 | €18,300 | €22,413 | +€4,113 | +22.5% |
| Remuneration and social security | 454/9 | €2,868 | €4,495 | +€1,627 | +56.7% |
| Other amounts payable | 47/48 | €1,000 | €0 | -€1,000 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €24,386 | €57,924 | +€33,538 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,335 | €28,101 | +€2,766 | +10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €20,323 | €19,339 | -€985 | -4.8% |
| Gross operating margin | 9900 | €129,610 | €97,734 | -€31,877 | -24.6% |
| Operating profit (loss) | 9901 | €59,565 | -€7,630 | -€67,196 | |
| Financial income | 75/76B | €3,116 | €2,080 | -€1,036 | -33.3% |
| Recurring financial income | 75 | €3,116 | €2,080 | -€1,036 | -33.3% |
| Financial charges | 65/66B | €2,059 | €2,237 | +€178 | +8.7% |
| Recurring financial charges | 65 | €2,059 | €2,237 | +€178 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €60,623 | -€7,787 | -€68,410 | |
| Income taxes | 67/77 | €17,118 | €132 | -€16,986 | -99.2% |
| Profit (loss) for the period | 9904 | €43,505 | -€7,919 | -€51,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,505 | -€7,919 | -€51,425 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.