VAN ROSSEM Management Services: what changed
What changed
VAN ROSSEM Management Services
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€101,963
2024 · €67,208+€34,754
Equity
€321,508
2024 · €219,545+€101,963
Cash
€30,111
2024 · €20,282+€9,829
Balance sheet total
€360,604
2024 · €254,240+€106,365
Largest movements
Assets
- Current investments +€90,000
up €90,000 (+43.0%), from €209,299 to €299,299
- Cash +€9,829
up €9,829 (+48.5%), from €20,282 to €30,111
mainly Net result for the year (+€101,963) and Depreciation (+€7,376)
- Tangible fixed assets +€4,911
up €4,911 (+20.8%), from €23,614 to €28,526
of which Furniture and vehicles: +€5,214
Equity and liabilities
- Reserves +€101,963
up €101,963 (+152%), from €67,208 to €169,171
Income statement
- Gross operating margin +€44,027
up €44,027 (+45.3%), from €97,286 to €141,314
- Taxes +€13,816
up €13,816 (+52.0%), from €26,548 to €40,365
- Financial income +€7,795
up €7,795 (+264%), from €2,956 to €10,751
- Depreciation +€3,794
up €3,794 (+106%), from €3,582 to €7,376
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€67,208
Gross operating margin
+€44,027
Depreciation
-€3,794
Other operating charges
+€1,343
Other operating items
-€10
Financial income
+€7,795
Financial charges
-€791
Taxes
-€13,816
Result 2025
€101,963
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€112,116
Investment
-€102,287
Financing
€0
Cash 2024
€20,282
From operations (derived)
+€112,116
Net result for the year
+€101,963
Depreciation
+€7,376
Deferred charges and accrued income
-€1,624
Trade debts
+€3,585
Tax, wage and social debts
-€1,072
Other debts
+€1,889
Investment (derived)
-€102,287
Investment in fixed assets (net)
-€12,287
Current investments
-€90,000
Cash 2025
€30,111
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,240 | €360,604 | +€106,365 | +41.8% |
| Fixed assets | 21/28 | €23,614 | €28,526 | +€4,911 | +20.8% |
| Tangible fixed assets | 22/27 | €23,614 | €28,526 | +€4,911 | +20.8% |
| Land and buildings | 22 | €1,429 | €1,234 | -€195 | -13.7% |
| Plant, machinery and equipment | 23 | €4,420 | €4,453 | +€33 | +0.7% |
| Furniture and vehicles | 24 | €16,669 | €21,883 | +€5,214 | +31.3% |
| Other tangible fixed assets | 26 | €1,096 | €956 | -€140 | -12.8% |
| Current assets | 29/58 | €230,625 | €332,079 | +€101,454 | +44.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €209,299 | €299,299 | +€90,000 | +43.0% |
| Cash at bank and in hand | 54/58 | €20,282 | €30,111 | +€9,829 | +48.5% |
| Deferred charges and accrued income | 490/1 | €1,044 | €2,668 | +€1,624 | +156% |
| Total equity and liabilities | 10/49 | €254,240 | €360,604 | +€106,365 | +41.8% |
| Equity | 10/15 | €219,545 | €321,508 | +€101,963 | +46.4% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €67,208 | €169,171 | +€101,963 | +152% |
| Distributable reserves | 133 | €67,208 | €169,171 | +€101,963 | +152% |
| Profit (loss) carried forward | 14 | €149,937 | €149,937 | = | 0.0% |
| Amounts payable | 17/49 | €34,694 | €39,097 | +€4,402 | +12.7% |
| Amounts payable within one year | 42/48 | €34,694 | €39,097 | +€4,402 | +12.7% |
| Trade debts | 44 | €2,841 | €6,426 | +€3,585 | +126% |
| Suppliers | 440/4 | €2,841 | €6,426 | +€3,585 | +126% |
| Taxes, remuneration and social security | 45 | €30,463 | €29,391 | -€1,072 | -3.5% |
| Taxes | 450/3 | €30,463 | €29,391 | -€1,072 | -3.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,390 | €3,279 | +€1,889 | +136% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,582 | €7,376 | +€3,794 | +106% |
| Other operating charges | 640/8 | €1,927 | €583 | -€1,343 | -69.7% |
| Non-recurring operating charges | 66A | €53 | €63 | +€10 | +19.7% |
| Gross operating margin | 9900 | €97,286 | €141,314 | +€44,027 | +45.3% |
| Operating profit (loss) | 9901 | €91,725 | €133,292 | +€41,567 | +45.3% |
| Financial income | 75/76B | €2,956 | €10,751 | +€7,795 | +264% |
| Recurring financial income | 75 | €2,956 | €10,751 | +€7,795 | +264% |
| Financial charges | 65/66B | €924 | €1,715 | +€791 | +85.6% |
| Recurring financial charges | 65 | €924 | €1,715 | +€791 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €93,757 | €142,327 | +€48,571 | +51.8% |
| Income taxes | 67/77 | €26,548 | €40,365 | +€13,816 | +52.0% |
| Profit (loss) for the period | 9904 | €67,208 | €101,963 | +€34,754 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,208 | €101,963 | +€34,754 | +51.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.