Van Rossem mgmt: 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 Rossem mgmt
Largest movements
- Receivables within one year -€6,999
down €6,999 (-62.5%), from €11,192 to €4,193
- Cash -€6,736
down €6,736 (-16.3%), from €41,453 to €34,717
mainly Net result for the year (-€16,865) and Other debts (-€2,337)
- Deferred charges and accrued income -€600
down €600 (-17.6%), from €3,420 to €2,819
- Profit (loss) carried forward -€16,865
down €16,865, from €0 to -€16,865
- Tax, wage and social debts +€3,025
up €3,025 (+15.7%), from €19,321 to €22,346
- Other debts -€2,337
down €2,337 (-94.4%), from €2,474 to €137
- Trade debts +€1,432
up €1,432 (+5841.5%), from €25 to €1,456
- Gross operating margin -€47,386
down €47,386 (-89.5%), from €52,939 to €5,553
- Staff costs +€18,631
new in 2025: €18,631
- Taxes -€13,858
down €13,858 (-98.0%), from €14,141 to €283
- Financial charges +€968
up €968 (+101.9%), from €950 to €1,918
- Other operating charges +€596
up €596 (+88.9%), from €670 to €1,266
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 | €58,960 | €44,216 | -€14,745 | -25.0% |
| Fixed assets | 21/28 | €719 | €400 | -€319 | -44.3% |
| Tangible fixed assets | 22/27 | €719 | €400 | -€319 | -44.3% |
| Plant, machinery and equipment | 23 | €719 | €400 | -€319 | -44.3% |
| Current assets | 29/58 | €58,242 | €43,816 | -€14,426 | -24.8% |
| Stocks and contracts in progress | 3 | €2,177 | €2,087 | -€90 | -4.1% |
| Stocks | 30/36 | €2,177 | €2,087 | -€90 | -4.1% |
| Amounts receivable within one year | 40/41 | €11,192 | €4,193 | -€6,999 | -62.5% |
| Trade receivables | 40 | €11,192 | €4,193 | -€6,999 | -62.5% |
| Cash at bank and in hand | 54/58 | €41,453 | €34,717 | -€6,736 | -16.3% |
| Deferred charges and accrued income | 490/1 | €3,420 | €2,819 | -€600 | -17.6% |
| Total equity and liabilities | 10/49 | €58,960 | €44,216 | -€14,745 | -25.0% |
| Equity | 10/15 | €37,141 | €20,276 | -€16,865 | -45.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,141 | €36,141 | = | 0.0% |
| Distributable reserves | 133 | €36,141 | €36,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€16,865 | -€16,865 | |
| Amounts payable | 17/49 | €21,820 | €23,940 | +€2,120 | +9.7% |
| Amounts payable within one year | 42/48 | €21,820 | €23,940 | +€2,120 | +9.7% |
| Trade debts | 44 | €25 | €1,456 | +€1,432 | +5841.5% |
| Suppliers | 440/4 | €25 | €1,456 | +€1,432 | +5841.5% |
| Taxes, remuneration and social security | 45 | €19,321 | €22,346 | +€3,025 | +15.7% |
| Taxes | 450/3 | €19,321 | €22,346 | +€3,025 | +15.7% |
| Other amounts payable | 47/48 | €2,474 | €137 | -€2,337 | -94.4% |
| Remuneration, social security and pensions | 62 | - | €18,631 | +€18,631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €319 | +€81 | +34.2% |
| Other operating charges | 640/8 | €670 | €1,266 | +€596 | +88.9% |
| Gross operating margin | 9900 | €52,939 | €5,553 | -€47,386 | -89.5% |
| Operating profit (loss) | 9901 | €52,031 | -€14,663 | -€66,694 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €950 | €1,918 | +€968 | +101.9% |
| Recurring financial charges | 65 | €950 | €1,918 | +€968 | +101.9% |
| Profit (loss) for the period before taxes | 9903 | €51,082 | -€16,581 | -€67,663 | |
| Income taxes | 67/77 | €14,141 | €283 | -€13,858 | -98.0% |
| Profit (loss) for the period | 9904 | €36,941 | -€16,865 | -€53,805 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,941 | -€16,865 | -€53,805 |
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 10 October 2026 via checked.be.