Van Rooy: what changed
Two fiscal 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 Rooy
Largest movements
- Stocks and contracts +€13,738
up €13,738 (+22.7%), from €60,603 to €74,341
of which Contracts in progress: +€23,224
- Receivables within one year -€11,435
down €11,435 (-26.5%), from €43,105 to €31,670
of which Trade receivables: -€12,025
- Cash -€6,525
down €6,525 (-15.6%), from €41,866 to €35,341
mainly Trade debts (-€36,238) and Stocks and contracts (-€13,738)
- Deferred charges and accrued income -€6,162
down €6,162 (-42.0%), from €14,659 to €8,496
- Tangible fixed assets -€5,728
down €5,728 (-30.8%), from €18,620 to €12,892
of which Furniture and vehicles: -€4,815
- Trade debts -€36,238
down €36,238 (-17.9%), from €202,608 to €166,370
- Tax, wage and social debts +€13,341
up €13,341 (+140.4%), from €9,503 to €22,843
of which Remuneration and social security: +€10,783
- Profit (loss) carried forward +€8,806
up €8,806 (+8.1%), from -€109,240 to -€100,434
- Debts after one year -€7,426
down €7,426 (-41.5%), from €17,903 to €10,477
- Current portion of long-term debt +€2,917
up €2,917 (+289.7%), from €1,007 to €3,924
- Gross operating margin +€38,122
up €38,122 (+20.8%), from €182,896 to €221,018
- Staff costs +€22,731
up €22,731 (+13.7%), from €166,005 to €188,737
- Depreciation -€6,525
down €6,525 (-53.3%), from €12,253 to €5,728
- Financial charges -€5,096
down €5,096 (-63.2%), from €8,062 to €2,966
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,311 | €163,199 | -€16,112 | -9.0% |
| Fixed assets | 21/28 | €19,079 | €13,351 | -€5,728 | -30.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €18,620 | €12,892 | -€5,728 | -30.8% |
| Land and buildings | 22 | €2,601 | €2,239 | -€361 | -13.9% |
| Plant, machinery and equipment | 23 | €797 | €244 | -€552 | -69.3% |
| Furniture and vehicles | 24 | €15,223 | €10,409 | -€4,815 | -31.6% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €459 | €459 | = | 0.0% |
| Current assets | 29/58 | €160,232 | €149,848 | -€10,384 | -6.5% |
| Stocks and contracts in progress | 3 | €60,603 | €74,341 | +€13,738 | +22.7% |
| Stocks | 30/36 | €55,737 | €46,251 | -€9,486 | -17.0% |
| Contracts in progress | 37 | €4,866 | €28,090 | +€23,224 | +477.3% |
| Amounts receivable within one year | 40/41 | €43,105 | €31,670 | -€11,435 | -26.5% |
| Trade receivables | 40 | €32,769 | €20,744 | -€12,025 | -36.7% |
| Other amounts receivable | 41 | €10,335 | €10,926 | +€590 | +5.7% |
| Cash at bank and in hand | 54/58 | €41,866 | €35,341 | -€6,525 | -15.6% |
| Deferred charges and accrued income | 490/1 | €14,659 | €8,496 | -€6,162 | -42.0% |
| Total equity and liabilities | 10/49 | €179,311 | €163,199 | -€16,112 | -9.0% |
| Equity | 10/15 | -€56,977 | -€48,171 | +€8,806 | +15.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,671 | €33,671 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,550 | €1,550 | = | 0.0% |
| Distributable reserves | 133 | €30,262 | €30,262 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,240 | -€100,434 | +€8,806 | +8.1% |
| Amounts payable | 17/49 | €236,288 | €211,370 | -€24,919 | -10.5% |
| Amounts payable after more than one year | 17 | €17,903 | €10,477 | -€7,426 | -41.5% |
| Financial debts | 170/4 | €17,903 | €10,477 | -€7,426 | -41.5% |
| Amounts payable within one year | 42/48 | €218,385 | €198,272 | -€20,113 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €1,007 | €3,924 | +€2,917 | +289.7% |
| Trade debts | 44 | €202,608 | €166,370 | -€36,238 | -17.9% |
| Suppliers | 440/4 | €202,608 | €166,370 | -€36,238 | -17.9% |
| Taxes, remuneration and social security | 45 | €9,503 | €22,843 | +€13,341 | +140.4% |
| Taxes | 450/3 | €823 | €3,380 | +€2,557 | +310.8% |
| Remuneration and social security | 454/9 | €8,680 | €19,463 | +€10,783 | +124.2% |
| Other amounts payable | 47/48 | €5,267 | €5,135 | -€132 | -2.5% |
| Accrued charges and deferred income | 492/3 | - | €2,620 | +€2,620 | |
| Remuneration, social security and pensions | 62 | €166,005 | €188,737 | +€22,731 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,253 | €5,728 | -€6,525 | -53.3% |
| Other operating charges | 640/8 | €17,099 | €18,068 | +€969 | +5.7% |
| Gross operating margin | 9900 | €182,896 | €221,018 | +€38,122 | +20.8% |
| Operating profit (loss) | 9901 | -€12,461 | €8,485 | +€20,947 | |
| Financial income | 75/76B | €3,031 | €3,286 | +€256 | +8.4% |
| Recurring financial income | 75 | €3,031 | €3,286 | +€256 | +8.4% |
| Financial charges | 65/66B | €8,062 | €2,966 | -€5,096 | -63.2% |
| Recurring financial charges | 65 | €8,062 | €2,966 | -€5,096 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,493 | €8,806 | +€26,299 | |
| Income taxes | 67/77 | €823 | - | -€823 | |
| Profit (loss) for the period | 9904 | -€18,316 | €8,806 | +€27,122 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,316 | €8,806 | +€27,122 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.