Van Rooy Hans BV: 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 Hans BV
Largest movements
- Receivables within one year +€51,868
up €51,868 (+266%), from €19,532 to €71,400
of which Trade receivables: +€47,296
- Tangible fixed assets +€40,231
new in 2025: €40,231
of which Leasing and similar rights: +€39,748
- Cash +€1,876
up €1,876 (+102%), from €1,841 to €3,717
mainly Net result for the year (+€34,344) and Debts after one year (+€25,607)
- Reserves +€34,344
up €34,344 (+276%), from €12,462 to €46,806
- Debts after one year +€25,607
new in 2025: €25,607
- Tax, wage and social debts +€11,856
up €11,856 (+285%), from €4,154 to €16,010
- Other debts +€8,347
new in 2025: €8,347
- Trade debts +€7,428
up €7,428 (+256%), from €2,905 to €10,333
- Gross operating margin +€42,613
up €42,613 (+254%), from €16,748 to €59,361
- Depreciation +€9,788
new in 2025: €9,788
- Taxes +€7,702
up €7,702 (+185%), from €4,154 to €11,856
- Other operating charges +€2,022
new in 2025: €2,022
- Financial charges +€1,227
up €1,227 (+926%), from €133 to €1,359
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 | €21,520 | €116,459 | +€94,939 | +441% |
| Fixed assets | 21/28 | - | €40,231 | +€40,231 | |
| Tangible fixed assets | 22/27 | - | €40,231 | +€40,231 | |
| Plant, machinery and equipment | 23 | - | €484 | +€484 | |
| Leasing and similar rights | 25 | - | €39,748 | +€39,748 | |
| Current assets | 29/58 | €21,520 | €76,228 | +€54,708 | +254% |
| Amounts receivable within one year | 40/41 | €19,532 | €71,400 | +€51,868 | +266% |
| Trade receivables | 40 | €19,175 | €66,471 | +€47,296 | +247% |
| Other amounts receivable | 41 | €357 | €4,929 | +€4,572 | +1,281% |
| Cash at bank and in hand | 54/58 | €1,841 | €3,717 | +€1,876 | +102% |
| Deferred charges and accrued income | 490/1 | €147 | €1,111 | +€964 | +655% |
| Total equity and liabilities | 10/49 | €21,520 | €116,459 | +€94,939 | +441% |
| Equity | 10/15 | €14,462 | €48,806 | +€34,344 | +237% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,462 | €46,806 | +€34,344 | +276% |
| Distributable reserves | 133 | €12,462 | €46,806 | +€34,344 | +276% |
| Amounts payable | 17/49 | €7,059 | €67,654 | +€60,595 | +858% |
| Amounts payable after more than one year | 17 | - | €25,607 | +€25,607 | |
| Financial debts | 170/4 | - | €25,607 | +€25,607 | |
| Amounts payable within one year | 42/48 | €7,059 | €42,047 | +€34,988 | +496% |
| Current portion of amounts payable after more than one year | 42 | - | €7,357 | +€7,357 | |
| Trade debts | 44 | €2,905 | €10,333 | +€7,428 | +256% |
| Suppliers | 440/4 | €2,905 | €10,333 | +€7,428 | +256% |
| Taxes, remuneration and social security | 45 | €4,154 | €16,010 | +€11,856 | +285% |
| Taxes | 450/3 | €4,154 | €16,010 | +€11,856 | +285% |
| Other amounts payable | 47/48 | - | €8,347 | +€8,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,788 | +€9,788 | |
| Other operating charges | 640/8 | - | €2,022 | +€2,022 | |
| Gross operating margin | 9900 | €16,748 | €59,361 | +€42,613 | +254% |
| Operating profit (loss) | 9901 | €16,748 | €47,550 | +€30,802 | +184% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €133 | €1,359 | +€1,227 | +926% |
| Recurring financial charges | 65 | €133 | €1,359 | +€1,227 | +926% |
| Profit (loss) for the period before taxes | 9903 | €16,615 | €46,200 | +€29,584 | +178% |
| Income taxes | 67/77 | €4,154 | €11,856 | +€7,702 | +185% |
| Profit (loss) for the period | 9904 | €12,462 | €34,344 | +€21,882 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €12,462 | €34,344 | +€21,882 | +176% |
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 1 November 2026 via checked.be.