VAN ROSSEM SNACKS: 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.
What changed
VAN ROSSEM SNACKS
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€178,454
2024 · €186,373-€7,918
Equity
€1.9m
2024 · €1.8m+€178,454
Cash
€162,254
2024 · €84,648+€77,606
Balance sheet total
€3.3m
2024 · €3.2m+€119,952
Largest movements
Assets
- Cash +€77,606
up €77,606 (+91.7%), from €84,648 to €162,254
mainly Net result for the year (+€178,454) and Depreciation (+€23,816)
- Deferred charges and accrued income +€56,794
up €56,794 (+209%), from €27,128 to €83,921
Equity and liabilities
- Reserves +€178,454
up €178,454 (+13.6%), from €1.3m to €1.5m
of which Distributable reserves: +€178,454
- Debts after one year -€67,640
down €67,640 (-5.2%), from €1.3m to €1.2m
Income statement
- Taxes +€19,772
up €19,772 (+33.0%), from €59,891 to €79,663
- Gross operating margin +€11,073
up €11,073 (+3.6%), from €305,433 to €316,506
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.
Result 2024
€186,373
Gross operating margin
+€11,073
Depreciation
-€381
Other operating charges
-€162
Financial income
+€0
Financial charges
+€1,324
Taxes
-€19,772
Result 2025
€178,454
raises the resultlowers the result
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.
From operations
+€162,843
Investment
-€1,598
Financing
-€83,638
Cash 2024
€84,648
From operations (derived)
+€162,843
Net result for the year
+€178,454
Depreciation
+€23,816
Receivables within one year
-€7,769
Deferred charges and accrued income
-€56,794
Trade debts
+€6,018
Tax, wage and social debts
+€17,337
Accrued charges and deferred income
+€1,781
Investment (derived)
-€1,598
Investment in fixed assets (net)
-€1,598
Financing
-€83,638
Debts after one year
-€67,640
Current portion of long-term debt
-€15,998
Cash 2025
€162,254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,194,383 | €3,314,335 | +€119,952 | +3.8% |
| Fixed assets | 21/28 | €2,639,599 | €2,617,382 | -€22,217 | -0.8% |
| Tangible fixed assets | 22/27 | €1,151,136 | €1,128,919 | -€22,217 | -1.9% |
| Land and buildings | 22 | €1,145,907 | €1,124,075 | -€21,832 | -1.9% |
| Furniture and vehicles | 24 | €5,229 | €4,844 | -€385 | -7.4% |
| Financial fixed assets | 28 | €1,488,463 | €1,488,463 | = | 0.0% |
| Current assets | 29/58 | €554,784 | €696,953 | +€142,169 | +25.6% |
| Amounts receivable after more than one year | 29 | €172,000 | €172,000 | = | 0.0% |
| Other amounts receivable | 291 | €172,000 | €172,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €271,008 | €278,778 | +€7,769 | +2.9% |
| Trade receivables | 40 | €88,186 | €93,002 | +€4,816 | +5.5% |
| Other amounts receivable | 41 | €182,822 | €185,776 | +€2,953 | +1.6% |
| Cash at bank and in hand | 54/58 | €84,648 | €162,254 | +€77,606 | +91.7% |
| Deferred charges and accrued income | 490/1 | €27,128 | €83,921 | +€56,794 | +209% |
| Total equity and liabilities | 10/49 | €3,194,383 | €3,314,335 | +€119,952 | +3.8% |
| Equity | 10/15 | €1,754,499 | €1,932,953 | +€178,454 | +10.2% |
| Contributions | 10/11 | €439,073 | €439,073 | = | 0.0% |
| Capital | 10 | €439,073 | €439,073 | = | 0.0% |
| Issued capital | 100 | €439,073 | €439,073 | = | 0.0% |
| Reserves | 13 | €1,315,426 | €1,493,880 | +€178,454 | +13.6% |
| Non-distributable reserves | 130/1 | €43,907 | €43,907 | = | 0.0% |
| Legal reserve | 130 | €43,907 | €43,907 | = | 0.0% |
| Distributable reserves | 133 | €1,271,518 | €1,449,973 | +€178,454 | +14.0% |
| Amounts payable | 17/49 | €1,439,885 | €1,381,382 | -€58,503 | -4.1% |
| Amounts payable after more than one year | 17 | €1,294,706 | €1,227,066 | -€67,640 | -5.2% |
| Financial debts | 170/4 | €1,294,706 | €1,227,066 | -€67,640 | -5.2% |
| Amounts payable within one year | 42/48 | €105,326 | €112,682 | +€7,357 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €83,638 | €67,640 | -€15,998 | -19.1% |
| Trade debts | 44 | €2,084 | €8,102 | +€6,018 | +289% |
| Suppliers | 440/4 | €2,084 | €8,102 | +€6,018 | +289% |
| Taxes, remuneration and social security | 45 | €14,841 | €32,178 | +€17,337 | +117% |
| Taxes | 450/3 | €11,703 | €29,017 | +€17,314 | +148% |
| Remuneration and social security | 454/9 | €3,138 | €3,161 | +€23 | +0.7% |
| Other amounts payable | 47/48 | €4,763 | €4,763 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €39,853 | €41,634 | +€1,781 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,434 | €23,816 | +€381 | +1.6% |
| Other operating charges | 640/8 | €5,257 | €5,419 | +€162 | +3.1% |
| Gross operating margin | 9900 | €305,433 | €316,506 | +€11,073 | +3.6% |
| Operating profit (loss) | 9901 | €276,741 | €287,271 | +€10,529 | +3.8% |
| Financial income | 75/76B | €18,537 | €18,537 | +€0 | 0.0% |
| Recurring financial income | 75 | €18,537 | €18,537 | +€0 | 0.0% |
| Financial charges | 65/66B | €49,015 | €47,691 | -€1,324 | -2.7% |
| Recurring financial charges | 65 | €49,015 | €47,691 | -€1,324 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €246,263 | €258,117 | +€11,854 | +4.8% |
| Income taxes | 67/77 | €59,891 | €79,663 | +€19,772 | +33.0% |
| Profit (loss) for the period | 9904 | €186,373 | €178,454 | -€7,918 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €186,373 | €178,454 | -€7,918 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.