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 +€39,497
up €39,497 (+17.6%), from €224,361 to €263,858
mainly Debts after one year (+€26,737) and Net result for the year (+€24,311)
- Stocks and contracts +€19,150
up €19,150 (+38.6%), from €49,650 to €68,800
- Deferred charges and accrued income -€12,090
no longer reported in 2025 (was €12,090)
- Receivables within one year -€4,252
down €4,252 (-20.4%), from €20,883 to €16,631
of which Other amounts receivable: -€9,018
- Debts after one year +€26,737
up €26,737 (+82.9%), from €32,271 to €59,008
- Reserves +€24,311
up €24,311 (+10.0%), from €242,541 to €266,852
of which Distributable reserves: +€24,311
- Tax, wage and social debts -€14,284
down €14,284 (-68.2%), from €20,934 to €6,649
of which Remuneration and social security: -€16,228
- Current portion of long-term debt +€7,725
new in 2025: €7,725
- Staff costs -€17,293
down €17,293 (-53.2%), from €32,525 to €15,232
- Gross operating margin -€7,514
down €7,514 (-9.0%), from €83,602 to €76,088
- Depreciation -€3,963
down €3,963 (-39.9%), from €9,921 to €5,958
- Taxes +€2,324
up €2,324 (+30.5%), from €7,628 to €9,952
- Other operating charges -€1,163
down €1,163 (-43.0%), from €2,704 to €1,542
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,150 | €387,659 | +€43,509 | +12.6% |
| Fixed assets | 21/28 | €37,166 | €38,370 | +€1,204 | +3.2% |
| Intangible fixed assets | 21 | €13,388 | €12,038 | -€1,350 | -10.1% |
| Tangible fixed assets | 22/27 | €22,751 | €25,304 | +€2,554 | +11.2% |
| Land and buildings | 22 | €4,827 | €4,353 | -€474 | -9.8% |
| Plant, machinery and equipment | 23 | €7,632 | €6,017 | -€1,615 | -21.2% |
| Furniture and vehicles | 24 | €3,959 | €11,449 | +€7,489 | +189.2% |
| Other tangible fixed assets | 26 | €6,333 | €3,486 | -€2,847 | -45.0% |
| Financial fixed assets | 28 | €1,028 | €1,028 | = | 0.0% |
| Current assets | 29/58 | €306,984 | €349,289 | +€42,305 | +13.8% |
| Stocks and contracts in progress | 3 | €49,650 | €68,800 | +€19,150 | +38.6% |
| Stocks | 30/36 | €49,650 | €68,800 | +€19,150 | +38.6% |
| Amounts receivable within one year | 40/41 | €20,883 | €16,631 | -€4,252 | -20.4% |
| Trade receivables | 40 | €5,040 | €9,806 | +€4,766 | +94.6% |
| Other amounts receivable | 41 | €15,844 | €6,826 | -€9,018 | -56.9% |
| Cash at bank and in hand | 54/58 | €224,361 | €263,858 | +€39,497 | +17.6% |
| Deferred charges and accrued income | 490/1 | €12,090 | - | -€12,090 | |
| Total equity and liabilities | 10/49 | €344,150 | €387,659 | +€43,509 | +12.6% |
| Equity | 10/15 | €254,191 | €278,502 | +€24,311 | +9.6% |
| Contributions | 10/11 | €11,650 | €11,650 | = | 0.0% |
| Reserves | 13 | €242,541 | €266,852 | +€24,311 | +10.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €223,791 | €248,102 | +€24,311 | +10.9% |
| Amounts payable | 17/49 | €89,960 | €109,157 | +€19,198 | +21.3% |
| Amounts payable after more than one year | 17 | €32,271 | €59,008 | +€26,737 | +82.9% |
| Financial debts | 170/4 | €32,271 | €59,008 | +€26,737 | +82.9% |
| Amounts payable within one year | 42/48 | €57,688 | €50,149 | -€7,540 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,725 | +€7,725 | |
| Trade debts | 44 | €4,806 | €3,559 | -€1,247 | -25.9% |
| Suppliers | 440/4 | €4,806 | €3,559 | -€1,247 | -25.9% |
| Taxes, remuneration and social security | 45 | €20,934 | €6,649 | -€14,284 | -68.2% |
| Taxes | 450/3 | €4,706 | €6,649 | +€1,944 | +41.3% |
| Remuneration and social security | 454/9 | €16,228 | - | -€16,228 | |
| Other amounts payable | 47/48 | €31,949 | €32,215 | +€267 | +0.8% |
| Remuneration, social security and pensions | 62 | €32,525 | €15,232 | -€17,293 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,921 | €5,958 | -€3,963 | -39.9% |
| Other operating charges | 640/8 | €2,704 | €1,542 | -€1,163 | -43.0% |
| Non-recurring operating charges | 66A | €10,440 | €15,133 | +€4,693 | +45.0% |
| Gross operating margin | 9900 | €83,602 | €76,088 | -€7,514 | -9.0% |
| Operating profit (loss) | 9901 | €28,012 | €38,223 | +€10,211 | +36.5% |
| Financial income | 75/76B | €732 | €972 | +€240 | +32.7% |
| Recurring financial income | 75 | €732 | €972 | +€240 | +32.7% |
| Financial charges | 65/66B | €4,318 | €4,932 | +€614 | +14.2% |
| Recurring financial charges | 65 | €4,318 | €4,932 | +€614 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €24,426 | €34,263 | +€9,837 | +40.3% |
| Income taxes | 67/77 | €7,628 | €9,952 | +€2,324 | +30.5% |
| Profit (loss) for the period | 9904 | €16,798 | €24,311 | +€7,513 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,798 | €24,311 | +€7,513 | +44.7% |
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 9 October 2026 via checked.be.