Van Rooy: 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 Rooy
Largest movements
- Receivables within one year +€46,261
up €46,261 (+92.3%), from €50,145 to €96,406
of which Other amounts receivable: +€34,605
- Cash +€39,527
up €39,527 (+39.2%), from €100,810 to €140,337
mainly Net result for the year (+€126,254) and Current investments (+€29,518)
- Current investments -€29,518
down €29,518 (-9.4%), from €315,434 to €285,916
- Tangible fixed assets -€16,983
down €16,983 (-9.3%), from €181,642 to €164,659
of which Furniture and vehicles: -€10,402
- Reserves +€56,448
up €56,448 (+7.7%), from €733,067 to €789,514
- Trade debts -€9,214
down €9,214 (-98.7%), from €9,340 to €126
- Staff costs +€22,761
up €22,761 (+129.9%), from €17,518 to €40,279
- Gross operating margin +€10,054
up €10,054 (+4.2%), from €239,488 to €249,541
- Taxes -€5,447
down €5,447 (-9.3%), from €58,780 to €53,333
- Write-downs +€4,272
up €4,272 (+4594.0%), from €93 to €4,365
- Other operating charges +€2,899
up €2,899 (+64.2%), from €4,513 to €7,413
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 | €824,140 | €860,890 | +€36,750 | +4.5% |
| Fixed assets | 21/28 | €181,844 | €165,091 | -€16,753 | -9.2% |
| Tangible fixed assets | 22/27 | €181,642 | €164,659 | -€16,983 | -9.3% |
| Land and buildings | 22 | €125,304 | €118,942 | -€6,362 | -5.1% |
| Furniture and vehicles | 24 | €20,803 | €10,402 | -€10,402 | -50.0% |
| Other tangible fixed assets | 26 | €35,535 | €35,316 | -€219 | -0.6% |
| Financial fixed assets | 28 | €202 | €432 | +€230 | +113.8% |
| Current assets | 29/58 | €642,296 | €695,799 | +€53,503 | +8.3% |
| Stocks and contracts in progress | 3 | €175,906 | €173,139 | -€2,767 | -1.6% |
| Stocks | 30/36 | €175,906 | €173,139 | -€2,767 | -1.6% |
| Amounts receivable within one year | 40/41 | €50,145 | €96,406 | +€46,261 | +92.3% |
| Trade receivables | 40 | €48,154 | €59,810 | +€11,656 | +24.2% |
| Other amounts receivable | 41 | €1,991 | €36,596 | +€34,605 | +1737.9% |
| Current investments | 50/53 | €315,434 | €285,916 | -€29,518 | -9.4% |
| Cash at bank and in hand | 54/58 | €100,810 | €140,337 | +€39,527 | +39.2% |
| Total equity and liabilities | 10/49 | €824,140 | €860,890 | +€36,750 | +4.5% |
| Equity | 10/15 | €751,667 | €808,114 | +€56,448 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €733,067 | €789,514 | +€56,448 | +7.7% |
| Distributable reserves | 133 | €733,067 | €789,514 | +€56,448 | +7.7% |
| Amounts payable | 17/49 | €72,473 | €52,776 | -€19,697 | -27.2% |
| Amounts payable after more than one year | 17 | €1,762 | - | -€1,762 | |
| Financial debts | 170/4 | €1,762 | - | -€1,762 | |
| Amounts payable within one year | 42/48 | €70,711 | €52,776 | -€17,935 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €10,332 | €1,762 | -€8,570 | -82.9% |
| Trade debts | 44 | €9,340 | €126 | -€9,214 | -98.7% |
| Suppliers | 440/4 | €9,340 | €126 | -€9,214 | -98.7% |
| Taxes, remuneration and social security | 45 | €51,039 | €50,888 | -€151 | -0.3% |
| Taxes | 450/3 | €49,528 | €50,888 | +€1,360 | +2.7% |
| Remuneration and social security | 454/9 | €1,511 | - | -€1,511 | |
| Remuneration, social security and pensions | 62 | €17,518 | €40,279 | +€22,761 | +129.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,098 | €26,965 | -€133 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €93 | €4,365 | +€4,272 | +4594.0% |
| Other operating charges | 640/8 | €4,513 | €7,413 | +€2,899 | +64.2% |
| Gross operating margin | 9900 | €239,488 | €249,541 | +€10,054 | +4.2% |
| Operating profit (loss) | 9901 | €190,265 | €170,519 | -€19,745 | -10.4% |
| Financial income | 75/76B | €10,080 | €12,349 | +€2,269 | +22.5% |
| Recurring financial income | 75 | €10,080 | €12,349 | +€2,269 | +22.5% |
| Financial charges | 65/66B | €4,320 | €3,281 | -€1,039 | -24.0% |
| Recurring financial charges | 65 | €4,320 | €3,281 | -€1,039 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €196,025 | €179,587 | -€16,437 | -8.4% |
| Income taxes | 67/77 | €58,780 | €53,333 | -€5,447 | -9.3% |
| Profit (loss) for the period | 9904 | €137,245 | €126,254 | -€10,990 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €137,245 | €126,254 | -€10,990 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.