VAN ROOST: 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 ROOST
Largest movements
- Cash +€30,763
up €30,763 (+55.0%), from €55,956 to €86,719
mainly Net result for the year (+€19,986) and Depreciation (+€9,125)
- Tangible fixed assets -€8,507
down €8,507 (-23.5%), from €36,138 to €27,631
of which Other tangible fixed assets: -€6,027
- Profit (loss) carried forward +€19,986
up €19,986 (+49.3%), from -€40,513 to -€20,527
- Trade debts -€3,356
down €3,356 (-97.4%), from €3,446 to €90
- Other debts +€3,347
up €3,347 (+10.2%), from €32,834 to €36,181
- Gross operating margin +€21,943
up €21,943 (+249%), from €8,807 to €30,750
- Depreciation -€5,762
down €5,762 (-38.7%), from €14,888 to €9,125
- Financial charges +€517
up €517 (+272%), from €190 to €707
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 | €111,427 | €131,405 | +€19,977 | +17.9% |
| Fixed assets | 21/28 | €36,388 | €27,881 | -€8,507 | -23.4% |
| Tangible fixed assets | 22/27 | €36,138 | €27,631 | -€8,507 | -23.5% |
| Plant, machinery and equipment | 23 | €5,051 | €2,945 | -€2,106 | -41.7% |
| Furniture and vehicles | 24 | €1,744 | €1,369 | -€375 | -21.5% |
| Other tangible fixed assets | 26 | €29,343 | €23,316 | -€6,027 | -20.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €75,039 | €103,524 | +€28,484 | +38.0% |
| Amounts receivable within one year | 40/41 | €13,011 | €11,763 | -€1,247 | -9.6% |
| Trade receivables | 40 | €2,099 | €760 | -€1,339 | -63.8% |
| Other amounts receivable | 41 | €10,911 | €11,003 | +€92 | +0.8% |
| Cash at bank and in hand | 54/58 | €55,956 | €86,719 | +€30,763 | +55.0% |
| Deferred charges and accrued income | 490/1 | €6,073 | €5,042 | -€1,031 | -17.0% |
| Total equity and liabilities | 10/49 | €111,427 | €131,405 | +€19,977 | +17.9% |
| Equity | 10/15 | €75,147 | €95,133 | +€19,986 | +26.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €103,260 | €103,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,400 | €101,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,513 | -€20,527 | +€19,986 | +49.3% |
| Amounts payable | 17/49 | €36,281 | €36,271 | -€9 | 0.0% |
| Amounts payable within one year | 42/48 | €36,281 | €36,271 | -€9 | 0.0% |
| Trade debts | 44 | €3,446 | €90 | -€3,356 | -97.4% |
| Suppliers | 440/4 | €3,446 | €90 | -€3,356 | -97.4% |
| Other amounts payable | 47/48 | €32,834 | €36,181 | +€3,347 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,888 | €9,125 | -€5,762 | -38.7% |
| Other operating charges | 640/8 | €923 | €946 | +€23 | +2.5% |
| Gross operating margin | 9900 | €8,807 | €30,750 | +€21,943 | +249% |
| Operating profit (loss) | 9901 | -€7,004 | €20,678 | +€27,682 | |
| Financial income | 75/76B | €76 | €304 | +€228 | +300% |
| Recurring financial income | 75 | €76 | €304 | +€228 | +300% |
| Financial charges | 65/66B | €190 | €707 | +€517 | +272% |
| Recurring financial charges | 65 | €190 | €707 | +€517 | +272% |
| Profit (loss) for the period before taxes | 9903 | -€7,118 | €20,274 | +€27,393 | |
| Income taxes | 67/77 | €309 | €288 | -€21 | -6.7% |
| Profit (loss) for the period | 9904 | -€7,427 | €19,986 | +€27,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,427 | €19,986 | +€27,413 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.