Van Roub & Co: 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 Roub & Co
Largest movements
- Cash -€21,531
down €21,531 (-94.4%), from €22,808 to €1,278
mainly Tax, wage and social debts (-€26,858) and Net result for the year (-€8,779)
- Tangible fixed assets -€10,095
down €10,095 (-28.9%), from €34,964 to €24,869
- Receivables within one year -€2,750
down €2,750 (-9.1%), from €30,379 to €27,630
of which Other amounts receivable: -€2,548
- Tax, wage and social debts -€26,858
down €26,858 (-95.1%), from €28,238 to €1,380
- Profit (loss) carried forward -€8,779
down €8,779 (-20.5%), from €42,905 to €34,126
- Trade debts +€1,439
up €1,439 (+14.3%), from €10,060 to €11,500
- Gross operating margin -€2,546
down €2,546 (-43.0%), from €5,920 to €3,374
- Depreciation +€1,118
up €1,118 (+12.5%), from €8,977 to €10,095
- Other operating charges +€799
up €799 (+92.2%), from €867 to €1,666
- Taxes -€607
down €607 (-63.7%), from €954 to €347
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 | €88,912 | €54,561 | -€34,351 | -38.6% |
| Fixed assets | 21/28 | €34,964 | €24,869 | -€10,095 | -28.9% |
| Tangible fixed assets | 22/27 | €34,964 | €24,869 | -€10,095 | -28.9% |
| Furniture and vehicles | 24 | €34,964 | €24,869 | -€10,095 | -28.9% |
| Current assets | 29/58 | €53,948 | €29,692 | -€24,256 | -45.0% |
| Amounts receivable within one year | 40/41 | €30,379 | €27,630 | -€2,750 | -9.1% |
| Trade receivables | 40 | €24,343 | €24,141 | -€202 | -0.8% |
| Other amounts receivable | 41 | €6,036 | €3,489 | -€2,548 | -42.2% |
| Cash at bank and in hand | 54/58 | €22,808 | €1,278 | -€21,531 | -94.4% |
| Deferred charges and accrued income | 490/1 | €761 | €785 | +€24 | +3.2% |
| Total equity and liabilities | 10/49 | €88,912 | €54,561 | -€34,351 | -38.6% |
| Equity | 10/15 | €47,905 | €39,126 | -€8,779 | -18.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,905 | €34,126 | -€8,779 | -20.5% |
| Amounts payable | 17/49 | €41,007 | €15,435 | -€25,572 | -62.4% |
| Amounts payable within one year | 42/48 | €41,007 | €15,435 | -€25,572 | -62.4% |
| Trade debts | 44 | €10,060 | €11,500 | +€1,439 | +14.3% |
| Suppliers | 440/4 | €10,060 | €11,500 | +€1,439 | +14.3% |
| Taxes, remuneration and social security | 45 | €28,238 | €1,380 | -€26,858 | -95.1% |
| Taxes | 450/3 | €28,238 | €1,380 | -€26,858 | -95.1% |
| Other amounts payable | 47/48 | €2,708 | €2,555 | -€154 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,977 | €10,095 | +€1,118 | +12.5% |
| Other operating charges | 640/8 | €867 | €1,666 | +€799 | +92.2% |
| Gross operating margin | 9900 | €5,920 | €3,374 | -€2,546 | -43.0% |
| Operating profit (loss) | 9901 | -€3,924 | -€8,387 | -€4,463 | -113.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €53 | €50 | -€3 | -5.2% |
| Recurring financial charges | 65 | €53 | €50 | -€3 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,976 | -€8,432 | -€4,456 | -112.1% |
| Income taxes | 67/77 | €954 | €347 | -€607 | -63.7% |
| Profit (loss) for the period | 9904 | -€4,930 | -€8,779 | -€3,849 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,930 | -€8,779 | -€3,849 | -78.1% |
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.