VAN ROY Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€91,425
up €91,425 (+3,079%), from €2,969 to €94,394
of which Furniture and vehicles: +€82,948
- Cash +€29,474
up €29,474 (+98.7%), from €29,864 to €59,338
mainly Debts after one year (+€58,287) and Net result for the year (+€47,847)
- Receivables within one year +€9,971
up €9,971 (+107%), from €9,316 to €19,287
of which Trade receivables: +€15,170
- Debts after one year +€58,287
new in 2025: €58,287
- Other debts +€46,101
up €46,101 (+2,771%), from €1,663 to €47,765
- Current portion of long-term debt +€15,843
new in 2025: €15,843
- Tax, wage and social debts +€9,989
up €9,989, from €0 to €9,989
of which Taxes: +€8,649
- Gross operating margin +€47,112
up €47,112 (+253%), from €18,629 to €65,741
- Depreciation +€13,459
up €13,459 (+1,775%), from €758 to €14,218
- Taxes -€4,130
down €4,130 (-82.9%), from €4,983 to €853
- Financial charges +€1,798
up €1,798 (+208%), from €863 to €2,661
of which Financial charges: +€1,798
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 | €43,460 | €174,887 | +€131,427 | +302% |
| Fixed assets | 21/28 | €2,969 | €94,394 | +€91,425 | +3,079% |
| Tangible fixed assets | 22/27 | €2,969 | €94,394 | +€91,425 | +3,079% |
| Furniture and vehicles | 24 | €2,065 | €85,014 | +€82,948 | +4,016% |
| Other tangible fixed assets | 26 | €904 | €9,380 | +€8,476 | +938% |
| Current assets | 29/58 | €40,491 | €80,493 | +€40,002 | +98.8% |
| Amounts receivable within one year | 40/41 | €9,316 | €19,287 | +€9,971 | +107% |
| Trade receivables | 40 | €0 | €15,170 | +€15,170 | |
| Other amounts receivable | 41 | €9,316 | €4,117 | -€5,199 | -55.8% |
| Cash at bank and in hand | 54/58 | €29,864 | €59,338 | +€29,474 | +98.7% |
| Deferred charges and accrued income | 490/1 | €1,311 | €1,868 | +€557 | +42.5% |
| Total equity and liabilities | 10/49 | €43,460 | €174,887 | +€131,427 | +302% |
| Equity | 10/15 | €40,198 | €40,295 | +€97 | +0.2% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €37,798 | €37,798 | = | 0.0% |
| Distributable reserves | 133 | €37,798 | €37,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €97 | +€97 | |
| Amounts payable | 17/49 | €3,262 | €134,592 | +€131,330 | +4,026% |
| Amounts payable after more than one year | 17 | - | €58,287 | +€58,287 | |
| Financial debts | 170/4 | - | €58,287 | +€58,287 | |
| Amounts payable within one year | 42/48 | €3,262 | €76,056 | +€72,794 | +2,232% |
| Current portion of amounts payable after more than one year | 42 | - | €15,843 | +€15,843 | |
| Trade debts | 44 | €1,598 | €2,459 | +€861 | +53.8% |
| Suppliers | 440/4 | €1,598 | €2,459 | +€861 | +53.8% |
| Taxes, remuneration and social security | 45 | €0 | €9,989 | +€9,989 | |
| Taxes | 450/3 | €0 | €8,649 | +€8,649 | |
| Remuneration and social security | 454/9 | €0 | €1,340 | +€1,340 | |
| Other amounts payable | 47/48 | €1,663 | €47,765 | +€46,101 | +2,771% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €84 | €0 | -€84 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €14,218 | +€13,459 | +1,775% |
| Other operating charges | 640/8 | €46 | €162 | +€116 | +253% |
| Gross operating margin | 9900 | €18,629 | €65,741 | +€47,112 | +253% |
| Operating profit (loss) | 9901 | €17,824 | €51,361 | +€33,536 | +188% |
| Financial charges | 65/66B | €863 | €2,661 | +€1,798 | +208% |
| Recurring financial charges | 65 | €863 | €2,661 | +€1,798 | +208% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €16,961 | €48,700 | +€31,739 | +187% |
| Income taxes | 67/77 | €4,983 | €853 | -€4,130 | -82.9% |
| Profit (loss) for the period | 9904 | €11,978 | €47,847 | +€35,869 | +299% |
| Profit (loss) for the period to be appropriated | 9905 | €11,978 | €47,847 | +€35,869 | +299% |
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 24 October 2026 via checked.be.