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 +€115,959
up €115,959 (+963%), from €12,039 to €127,998
of which Trade receivables: +€96,425
- Cash -€47,883
down €47,883 (-67.3%), from €71,120 to €23,237
mainly Receivables within one year (-€115,959) and Stocks and contracts (-€30,955)
- Stocks and contracts +€30,955
up €30,955 (+16.3%), from €190,327 to €221,282
- Tangible fixed assets +€5,061
up €5,061 (+124%), from €4,078 to €9,140
of which Furniture and vehicles: +€7,134
- Short-term financial debts +€50,333
up €50,333 (+99.7%), from €50,500 to €100,833
- Other debts +€38,903
up €38,903 (+29.8%), from €130,646 to €169,549
- Trade debts +€14,710
up €14,710 (+256%), from €5,756 to €20,466
- Profit (loss) carried forward +€10,966
up €10,966 (+21.8%), from €50,383 to €61,349
- Tax, wage and social debts -€7,119
down €7,119 (-95.6%), from €7,444 to €325
of which Taxes: -€5,319
- Gross operating margin -€21,479
down €21,479 (-37.3%), from €57,562 to €36,083
- Taxes -€6,093
down €6,093 (-53.4%), from €11,404 to €5,312
- Staff costs -€1,929
down €1,929, from €1,709 to -€220
- Depreciation +€1,544
up €1,544 (+61.1%), from €2,527 to €4,071
- Financial charges -€946
down €946 (-8.8%), from €10,761 to €9,816
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 | €282,093 | €388,474 | +€106,381 | +37.7% |
| Fixed assets | 21/28 | €6,928 | €11,990 | +€5,061 | +73.1% |
| Tangible fixed assets | 22/27 | €4,078 | €9,140 | +€5,061 | +124% |
| Plant, machinery and equipment | 23 | €3,594 | €1,522 | -€2,073 | -57.7% |
| Furniture and vehicles | 24 | €484 | €7,618 | +€7,134 | +1,474% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €275,165 | €376,484 | +€101,319 | +36.8% |
| Stocks and contracts in progress | 3 | €190,327 | €221,282 | +€30,955 | +16.3% |
| Stocks | 30/36 | €190,327 | €221,282 | +€30,955 | +16.3% |
| Amounts receivable within one year | 40/41 | €12,039 | €127,998 | +€115,959 | +963% |
| Trade receivables | 40 | €4,742 | €101,167 | +€96,425 | +2,034% |
| Other amounts receivable | 41 | €7,297 | €26,831 | +€19,534 | +268% |
| Cash at bank and in hand | 54/58 | €71,120 | €23,237 | -€47,883 | -67.3% |
| Deferred charges and accrued income | 490/1 | €1,679 | €3,967 | +€2,288 | +136% |
| Total equity and liabilities | 10/49 | €282,093 | €388,474 | +€106,381 | +37.7% |
| Equity | 10/15 | €80,383 | €91,349 | +€10,966 | +13.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,383 | €61,349 | +€10,966 | +21.8% |
| Amounts payable | 17/49 | €201,710 | €297,125 | +€95,415 | +47.3% |
| Amounts payable within one year | 42/48 | €197,262 | €291,173 | +€93,911 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €2,915 | - | -€2,915 | |
| Financial debts | 43 | €50,500 | €100,833 | +€50,333 | +99.7% |
| Credit institutions | 430/8 | €50,500 | €100,833 | +€50,333 | +99.7% |
| Trade debts | 44 | €5,756 | €20,466 | +€14,710 | +256% |
| Suppliers | 440/4 | €5,756 | €20,466 | +€14,710 | +256% |
| Taxes, remuneration and social security | 45 | €7,444 | €325 | -€7,119 | -95.6% |
| Taxes | 450/3 | €5,644 | €325 | -€5,319 | -94.2% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €130,646 | €169,549 | +€38,903 | +29.8% |
| Accrued charges and deferred income | 492/3 | €4,448 | €5,952 | +€1,504 | +33.8% |
| Remuneration, social security and pensions | 62 | €1,709 | -€220 | -€1,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,527 | €4,071 | +€1,544 | +61.1% |
| Other operating charges | 640/8 | €893 | €1,473 | +€580 | +64.9% |
| Gross operating margin | 9900 | €57,562 | €36,083 | -€21,479 | -37.3% |
| Operating profit (loss) | 9901 | €52,433 | €30,759 | -€21,674 | -41.3% |
| Financial income | 75/76B | €3 | €14 | +€10 | +301% |
| Recurring financial income | 75 | €3 | €14 | +€10 | +301% |
| Financial charges | 65/66B | €10,761 | €9,816 | -€946 | -8.8% |
| Recurring financial charges | 65 | €10,761 | €9,816 | -€946 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €41,675 | €20,956 | -€20,718 | -49.7% |
| Income taxes | 67/77 | €11,404 | €5,312 | -€6,093 | -53.4% |
| Profit (loss) for the period | 9904 | €30,271 | €15,645 | -€14,626 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,271 | €15,645 | -€14,626 | -48.3% |
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 16 October 2026 via checked.be.