VAN ROOY SERVICES: 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 SERVICES
Largest movements
- Cash +€31,789
up €31,789 (+58.9%), from €53,959 to €85,748
mainly Net result for the year (+€21,125) and Other debts (+€5,488)
- Receivables within one year -€4,242
down €4,242 (-14.9%), from €28,459 to €24,218
of which Trade receivables: -€11,584
- Deferred charges and accrued income -€3,007
down €3,007 (-94.6%), from €3,178 to €170
- Tangible fixed assets -€2,571
down €2,571 (-30.5%), from €8,422 to €5,851
- Reserves +€21,125
up €21,125 (+28.6%), from €73,841 to €94,966
- Other debts +€5,488
up €5,488 (+122.9%), from €4,466 to €9,953
- Tax, wage and social debts -€2,797
down €2,797 (-68.0%), from €4,114 to €1,317
- Trade debts -€1,814
down €1,814 (-20.7%), from €8,773 to €6,959
- Gross operating margin -€37,908
down €37,908 (-52.4%), from €72,383 to €34,475
- Taxes -€7,540
down €7,540 (-53.8%), from €14,026 to €6,486
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 | €94,018 | €115,987 | +€21,970 | +23.4% |
| Fixed assets | 21/28 | €8,422 | €5,851 | -€2,571 | -30.5% |
| Tangible fixed assets | 22/27 | €8,422 | €5,851 | -€2,571 | -30.5% |
| Furniture and vehicles | 24 | €8,422 | €5,851 | -€2,571 | -30.5% |
| Current assets | 29/58 | €85,596 | €110,136 | +€24,540 | +28.7% |
| Amounts receivable within one year | 40/41 | €28,459 | €24,218 | -€4,242 | -14.9% |
| Trade receivables | 40 | €28,288 | €16,704 | -€11,584 | -40.9% |
| Other amounts receivable | 41 | €172 | €7,514 | +€7,342 | +4275.2% |
| Cash at bank and in hand | 54/58 | €53,959 | €85,748 | +€31,789 | +58.9% |
| Deferred charges and accrued income | 490/1 | €3,178 | €170 | -€3,007 | -94.6% |
| Total equity and liabilities | 10/49 | €94,018 | €115,987 | +€21,970 | +23.4% |
| Equity | 10/15 | €76,341 | €97,466 | +€21,125 | +27.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €73,841 | €94,966 | +€21,125 | +28.6% |
| Distributable reserves | 133 | €73,841 | €94,966 | +€21,125 | +28.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,677 | €18,521 | +€845 | +4.8% |
| Amounts payable within one year | 42/48 | €17,352 | €18,229 | +€877 | +5.1% |
| Trade debts | 44 | €8,773 | €6,959 | -€1,814 | -20.7% |
| Suppliers | 440/4 | €8,773 | €6,959 | -€1,814 | -20.7% |
| Taxes, remuneration and social security | 45 | €4,114 | €1,317 | -€2,797 | -68.0% |
| Taxes | 450/3 | €4,114 | €1,317 | -€2,797 | -68.0% |
| Other amounts payable | 47/48 | €4,466 | €9,953 | +€5,488 | +122.9% |
| Accrued charges and deferred income | 492/3 | €325 | €292 | -€32 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,909 | €2,571 | +€662 | +34.7% |
| Other operating charges | 640/8 | €594 | €1,240 | +€646 | +108.7% |
| Gross operating margin | 9900 | €72,383 | €34,475 | -€37,908 | -52.4% |
| Operating profit (loss) | 9901 | €69,880 | €30,664 | -€39,216 | -56.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,630 | €3,053 | -€578 | -15.9% |
| Recurring financial charges | 65 | €3,630 | €3,053 | -€578 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €66,250 | €27,611 | -€38,638 | -58.3% |
| Income taxes | 67/77 | €14,026 | €6,486 | -€7,540 | -53.8% |
| Profit (loss) for the period | 9904 | €52,223 | €21,125 | -€31,098 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,223 | €21,125 | -€31,098 | -59.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.