VAN ROY CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash -€17,654
down €17,654 (-72.3%), from €24,430 to €6,776
mainly Receivables within one year (-€14,415) and Net result for the year (-€3,746)
- Receivables within one year +€14,415
up €14,415 (+102%), from €14,152 to €28,566
of which Trade receivables: +€13,129
- Tangible fixed assets -€1,246
down €1,246 (-14.9%), from €8,360 to €7,114
- Reserves -€3,746
down €3,746 (-16.4%), from €22,787 to €19,041
of which Distributable reserves: -€3,746
- Tax, wage and social debts -€725
down €725 (-9.7%), from €7,505 to €6,781
- Gross operating margin -€7,749
down €7,749 (-84.3%), from €9,192 to €1,443
- Taxes -€1,286
down €1,286 (-74.5%), from €1,726 to €440
- Financial charges -€337
down €337 (-34.0%), from €990 to €654
- Depreciation +€312
up €312 (+33.3%), from €935 to €1,246
- Financial income -€231
down €231 (-92.4%), from €250 to €19
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 | €47,442 | €42,956 | -€4,485 | -9.5% |
| Fixed assets | 21/28 | €8,860 | €7,614 | -€1,246 | -14.1% |
| Tangible fixed assets | 22/27 | €8,360 | €7,114 | -€1,246 | -14.9% |
| Furniture and vehicles | 24 | €8,360 | €7,114 | -€1,246 | -14.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €38,581 | €35,342 | -€3,239 | -8.4% |
| Amounts receivable within one year | 40/41 | €14,152 | €28,566 | +€14,415 | +102% |
| Trade receivables | 40 | €10,878 | €24,006 | +€13,129 | +121% |
| Other amounts receivable | 41 | €3,274 | €4,560 | +€1,286 | +39.3% |
| Cash at bank and in hand | 54/58 | €24,430 | €6,776 | -€17,654 | -72.3% |
| Total equity and liabilities | 10/49 | €47,442 | €42,956 | -€4,485 | -9.5% |
| Equity | 10/15 | €33,275 | €29,530 | -€3,746 | -11.3% |
| Contributions | 10/11 | €10,488 | €10,488 | = | 0.0% |
| Capital | 10 | €10,488 | €10,488 | = | 0.0% |
| Issued capital | 100 | €10,488 | €10,488 | = | 0.0% |
| Reserves | 13 | €22,787 | €19,041 | -€3,746 | -16.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €20,932 | €17,186 | -€3,746 | -17.9% |
| Amounts payable | 17/49 | €14,167 | €13,427 | -€740 | -5.2% |
| Amounts payable within one year | 42/48 | €14,167 | €13,427 | -€740 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,505 | €6,781 | -€725 | -9.7% |
| Taxes | 450/3 | €7,505 | €6,781 | -€725 | -9.7% |
| Other amounts payable | 47/48 | €1,661 | €1,646 | -€15 | -0.9% |
| Remuneration, social security and pensions | 62 | €2,010 | €2,010 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €935 | €1,246 | +€312 | +33.3% |
| Other operating charges | 640/8 | €1,063 | €858 | -€206 | -19.4% |
| Gross operating margin | 9900 | €9,192 | €1,443 | -€7,749 | -84.3% |
| Operating profit (loss) | 9901 | €5,184 | -€2,671 | -€7,855 | |
| Financial income | 75/76B | €250 | €19 | -€231 | -92.4% |
| Recurring financial income | 75 | €250 | €19 | -€231 | -92.4% |
| Financial charges | 65/66B | €990 | €654 | -€337 | -34.0% |
| Recurring financial charges | 65 | €990 | €654 | -€337 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €4,443 | -€3,306 | -€7,749 | |
| Income taxes | 67/77 | €1,726 | €440 | -€1,286 | -74.5% |
| Profit (loss) for the period | 9904 | €2,717 | -€3,746 | -€6,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,717 | -€3,746 | -€6,462 |
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 14 October 2026 via checked.be.