Van Rossem Wim: 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 Wim
Largest movements
- Cash -€44,182
down €44,182 (-81.9%), from €53,965 to €9,784
mainly Net result for the year (-€35,462) and Accrued charges and deferred income (-€15,260)
- Tangible fixed assets -€13,812
down €13,812 (-6.0%), from €230,187 to €216,375
of which Land and buildings: -€12,023
- Stocks and contracts +€8,882
up €8,882 (+6.6%), from €134,802 to €143,685
- Reserves -€35,462
down €35,462 (-21.5%), from €165,115 to €129,653
of which Distributable reserves: -€35,462
- Accrued charges and deferred income -€15,260
down €15,260 (-100%), from €15,260 to €0
- Other debts +€12,863
up €12,863 (+7.0%), from €183,499 to €196,362
- Debts after one year -€10,879
down €10,879 (-54.0%), from €20,142 to €9,264
- Gross operating margin -€83,941
down €83,941, from €69,577 to -€14,365
- Financial charges -€15,554
down €15,554 (-95.0%), from €16,372 to €819
- Taxes -€2,934
down €2,934 (-100%), from €2,934 to €0
- Other operating charges +€771
up €771 (+308%), from €250 to €1,021
- Financial income -€764
down €764 (-100%), from €764 to €0
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 | €423,240 | €373,353 | -€49,886 | -11.8% |
| Fixed assets | 21/28 | €230,187 | €216,375 | -€13,812 | -6.0% |
| Tangible fixed assets | 22/27 | €230,187 | €216,375 | -€13,812 | -6.0% |
| Land and buildings | 22 | €218,360 | €206,337 | -€12,023 | -5.5% |
| Plant, machinery and equipment | 23 | €11,827 | €10,038 | -€1,789 | -15.1% |
| Current assets | 29/58 | €193,053 | €156,979 | -€36,075 | -18.7% |
| Stocks and contracts in progress | 3 | €134,802 | €143,685 | +€8,882 | +6.6% |
| Contracts in progress | 37 | €134,802 | €143,685 | +€8,882 | +6.6% |
| Amounts receivable within one year | 40/41 | €3,073 | €2,923 | -€150 | -4.9% |
| Trade receivables | 40 | €400 | €2,110 | +€1,710 | +428% |
| Other amounts receivable | 41 | €2,673 | €813 | -€1,860 | -69.6% |
| Cash at bank and in hand | 54/58 | €53,965 | €9,784 | -€44,182 | -81.9% |
| Deferred charges and accrued income | 490/1 | €1,213 | €588 | -€625 | -51.5% |
| Total equity and liabilities | 10/49 | €423,240 | €373,353 | -€49,886 | -11.8% |
| Equity | 10/15 | €183,665 | €148,203 | -€35,462 | -19.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €165,115 | €129,653 | -€35,462 | -21.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €165,115 | €129,653 | -€35,462 | -21.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €239,574 | €225,150 | -€14,424 | -6.0% |
| Amounts payable after more than one year | 17 | €20,142 | €9,264 | -€10,879 | -54.0% |
| Financial debts | 170/4 | €20,142 | €9,264 | -€10,879 | -54.0% |
| Amounts payable within one year | 42/48 | €204,172 | €215,886 | +€11,715 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €10,625 | €10,879 | +€253 | +2.4% |
| Trade debts | 44 | €7,113 | €5,712 | -€1,401 | -19.7% |
| Suppliers | 440/4 | €7,113 | €5,712 | -€1,401 | -19.7% |
| Taxes, remuneration and social security | 45 | €2,934 | €2,934 | = | 0.0% |
| Taxes | 450/3 | €2,934 | €2,934 | = | 0.0% |
| Other amounts payable | 47/48 | €183,499 | €196,362 | +€12,863 | +7.0% |
| Accrued charges and deferred income | 492/3 | €15,260 | €0 | -€15,260 | -100% |
| Non-recurring operating income | 76A | - | €2,057 | +€2,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,844 | €19,258 | -€586 | -3.0% |
| Other operating charges | 640/8 | €250 | €1,021 | +€771 | +308% |
| Gross operating margin | 9900 | €69,577 | -€14,365 | -€83,941 | |
| Operating profit (loss) | 9901 | €49,482 | -€34,643 | -€84,126 | |
| Financial income | 75/76B | €764 | €0 | -€764 | -100% |
| Recurring financial income | 75 | €764 | €0 | -€764 | -100% |
| Financial charges | 65/66B | €16,372 | €819 | -€15,554 | -95.0% |
| Recurring financial charges | 65 | €16,372 | €819 | -€15,554 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €33,874 | -€35,462 | -€69,336 | |
| Income taxes | 67/77 | €2,934 | €0 | -€2,934 | -100% |
| Profit (loss) for the period | 9904 | €30,940 | -€35,462 | -€66,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,940 | -€35,462 | -€66,402 |
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 27 October 2026 via checked.be.