VAN ROOY - THIJS: 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 - THIJS
Largest movements
- Tangible fixed assets -€52,080
down €52,080 (-12.8%), from €406,519 to €354,438
of which Other tangible fixed assets: -€31,126
- Deferred charges and accrued income +€15,322
up €15,322 (+72.3%), from €21,188 to €36,510
- Stocks and contracts -€13,254
down €13,254 (-46.3%), from €28,605 to €15,351
- Cash -€6,331
down €6,331 (-31.0%), from €20,433 to €14,103
mainly Debts after one year (-€45,105) and Other debts (-€23,418)
- Debts after one year -€45,105
down €45,105 (-16.2%), from €278,006 to €232,901
- Other debts -€23,418
down €23,418 (-33.1%), from €70,756 to €47,339
- Reserves +€11,768
up €11,768 (+80.7%), from €14,582 to €26,350
of which Distributable reserves: +€11,768
- Tax, wage and social debts +€5,298
up €5,298 (+16.6%), from €31,904 to €37,201
of which Taxes: +€5,594
- Gross operating margin +€21,057
up €21,057 (+8.8%), from €239,130 to €260,187
- Staff costs +€7,837
up €7,837 (+4.9%), from €160,331 to €168,168
- Taxes +€5,452
up €5,452 (+413%), from €1,319 to €6,771
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 | €477,487 | €424,927 | -€52,559 | -11.0% |
| Fixed assets | 21/28 | €406,519 | €354,438 | -€52,080 | -12.8% |
| Tangible fixed assets | 22/27 | €406,519 | €354,438 | -€52,080 | -12.8% |
| Land and buildings | 22 | €158,921 | €148,886 | -€10,035 | -6.3% |
| Plant, machinery and equipment | 23 | €49,094 | €37,963 | -€11,131 | -22.7% |
| Furniture and vehicles | 24 | €5,239 | €5,451 | +€211 | +4.0% |
| Other tangible fixed assets | 26 | €193,265 | €162,139 | -€31,126 | -16.1% |
| Current assets | 29/58 | €70,968 | €70,489 | -€479 | -0.7% |
| Stocks and contracts in progress | 3 | €28,605 | €15,351 | -€13,254 | -46.3% |
| Stocks | 30/36 | €28,605 | €15,351 | -€13,254 | -46.3% |
| Amounts receivable within one year | 40/41 | €741 | €4,525 | +€3,784 | +510% |
| Trade receivables | 40 | €0 | €4,525 | +€4,525 | |
| Other amounts receivable | 41 | €741 | €0 | -€741 | -100% |
| Cash at bank and in hand | 54/58 | €20,433 | €14,103 | -€6,331 | -31.0% |
| Deferred charges and accrued income | 490/1 | €21,188 | €36,510 | +€15,322 | +72.3% |
| Total equity and liabilities | 10/49 | €477,487 | €424,927 | -€52,559 | -11.0% |
| Equity | 10/15 | €20,782 | €32,550 | +€11,768 | +56.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,582 | €26,350 | +€11,768 | +80.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €14,582 | €26,350 | +€11,768 | +80.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €456,704 | €392,377 | -€64,327 | -14.1% |
| Amounts payable after more than one year | 17 | €278,006 | €232,901 | -€45,105 | -16.2% |
| Financial debts | 170/4 | €278,006 | €232,901 | -€45,105 | -16.2% |
| Amounts payable within one year | 42/48 | €178,698 | €159,476 | -€19,222 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €47,890 | €45,105 | -€2,786 | -5.8% |
| Financial debts | 43 | - | €3,841 | +€3,841 | |
| Other loans | 439 | - | €3,841 | +€3,841 | |
| Trade debts | 44 | €28,148 | €25,990 | -€2,158 | -7.7% |
| Suppliers | 440/4 | €28,148 | €25,990 | -€2,158 | -7.7% |
| Taxes, remuneration and social security | 45 | €31,904 | €37,201 | +€5,298 | +16.6% |
| Taxes | 450/3 | €6,628 | €12,222 | +€5,594 | +84.4% |
| Remuneration and social security | 454/9 | €25,276 | €24,979 | -€296 | -1.2% |
| Other amounts payable | 47/48 | €70,756 | €47,339 | -€23,418 | -33.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €3,306 | €4,525 | +€1,219 | +36.9% |
| Remuneration, social security and pensions | 62 | €160,331 | €168,168 | +€7,837 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,520 | €57,221 | -€1,299 | -2.2% |
| Other operating charges | 640/8 | €6,049 | €7,992 | +€1,943 | +32.1% |
| Gross operating margin | 9900 | €239,130 | €260,187 | +€21,057 | +8.8% |
| Operating profit (loss) | 9901 | €14,229 | €26,806 | +€12,577 | +88.4% |
| Financial income | 75/76B | €24 | €17 | -€7 | -28.9% |
| Recurring financial income | 75 | €24 | €17 | -€7 | -28.9% |
| Financial charges | 65/66B | €8,499 | €8,285 | -€214 | -2.5% |
| Recurring financial charges | 65 | €8,499 | €8,285 | -€214 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €5,755 | €18,538 | +€12,784 | +222% |
| Income taxes | 67/77 | €1,319 | €6,771 | +€5,452 | +413% |
| Profit (loss) for the period | 9904 | €4,436 | €11,768 | +€7,332 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €4,436 | €11,768 | +€7,332 | +165% |
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 25 October 2026 via checked.be.