VAN ROY CONSULT: 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 ROY CONSULT
Largest movements
- Receivables within one year -€7,278
down €7,278 (-25.4%), from €28,638 to €21,360
of which Trade receivables: -€7,257
- Cash +€3,178
up €3,178 (+124%), from €2,557 to €5,734
mainly Receivables within one year (+€7,278) and Depreciation (+€2,267)
- Tangible fixed assets +€731
up €731 (+21.6%), from €3,376 to €4,106
of which Furniture and vehicles: +€1,131
- Profit (loss) carried forward -€4,808
down €4,808 (-21.9%), from €22,004 to €17,196
- Short-term financial debts +€2,110
new in 2025: €2,110
- Tax, wage and social debts -€832
down €832 (-8.6%), from €9,727 to €8,895
- Gross operating margin -€20,448
down €20,448, from €18,492 to -€1,955
- Taxes -€3,296
down €3,296 (-91.6%), from €3,598 to €302
- Depreciation +€212
up €212 (+10.3%), from €2,054 to €2,267
- Other operating charges +€190
new in 2025: €190
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 | €34,891 | €31,533 | -€3,358 | -9.6% |
| Fixed assets | 21/28 | €3,376 | €4,106 | +€731 | +21.6% |
| Tangible fixed assets | 22/27 | €3,376 | €4,106 | +€731 | +21.6% |
| Furniture and vehicles | 24 | €2,108 | €3,238 | +€1,131 | +53.6% |
| Other tangible fixed assets | 26 | €1,268 | €868 | -€400 | -31.5% |
| Current assets | 29/58 | €31,515 | €27,427 | -€4,089 | -13.0% |
| Amounts receivable within one year | 40/41 | €28,638 | €21,360 | -€7,278 | -25.4% |
| Trade receivables | 40 | €27,952 | €20,696 | -€7,257 | -26.0% |
| Other amounts receivable | 41 | €686 | €664 | -€22 | -3.2% |
| Cash at bank and in hand | 54/58 | €2,557 | €5,734 | +€3,178 | +124% |
| Deferred charges and accrued income | 490/1 | €321 | €332 | +€12 | +3.7% |
| Total equity and liabilities | 10/49 | €34,891 | €31,533 | -€3,358 | -9.6% |
| Equity | 10/15 | €25,004 | €20,196 | -€4,808 | -19.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,004 | €17,196 | -€4,808 | -21.9% |
| Amounts payable | 17/49 | €9,887 | €11,337 | +€1,450 | +14.7% |
| Amounts payable within one year | 42/48 | €9,887 | €11,337 | +€1,450 | +14.7% |
| Financial debts | 43 | - | €2,110 | +€2,110 | |
| Credit institutions | 430/8 | - | €2,110 | +€2,110 | |
| Trade debts | 44 | €155 | €332 | +€177 | +115% |
| Suppliers | 440/4 | €155 | €332 | +€177 | +115% |
| Taxes, remuneration and social security | 45 | €9,727 | €8,895 | -€832 | -8.6% |
| Taxes | 450/3 | €9,727 | €8,895 | -€832 | -8.6% |
| Other amounts payable | 47/48 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,054 | €2,267 | +€212 | +10.3% |
| Other operating charges | 640/8 | - | €190 | +€190 | |
| Non-recurring operating charges | 66A | €1,077 | - | -€1,077 | |
| Gross operating margin | 9900 | €18,492 | -€1,955 | -€20,448 | |
| Operating profit (loss) | 9901 | €15,362 | -€4,412 | -€19,774 | |
| Financial income | 75/76B | €5 | €18 | +€13 | +257% |
| Recurring financial income | 75 | €5 | €18 | +€13 | +257% |
| Financial charges | 65/66B | €239 | €112 | -€127 | -53.2% |
| Recurring financial charges | 65 | €239 | €112 | -€127 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €15,128 | -€4,506 | -€19,634 | |
| Income taxes | 67/77 | €3,598 | €302 | -€3,296 | -91.6% |
| Profit (loss) for the period | 9904 | €11,530 | -€4,808 | -€16,338 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,530 | -€4,808 | -€16,338 |
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 16 October 2026 via checked.be.