Van Roy Electrics: what changed
Two fiscal 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 Electrics
Largest movements
- Receivables within one year -€10,666
down €10,666 (-62.5%), from €17,059 to €6,393
of which Trade receivables: -€10,415
- Cash -€2,864
down €2,864 (-26.1%), from €10,986 to €8,122
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€5,402)
- Deferred charges and accrued income +€1,407
up €1,407 (+389.0%), from €362 to €1,769
- Tangible fixed assets -€1,095
down €1,095 (-70.0%), from €1,563 to €468
- Reserves -€8,307
down €8,307 (-37.5%), from €22,152 to €13,844
- Tax, wage and social debts -€5,402
down €5,402 (-92.1%), from €5,863 to €461
- Trade debts +€559
up €559 (+46.4%), from €1,206 to €1,765
- Financial charges -€496
down €496 (-83.4%), from €595 to €98
- Other operating charges +€405
up €405 (+224.9%), from €180 to €585
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 | €31,219 | €18,002 | -€13,218 | -42.3% |
| Fixed assets | 21/28 | €2,813 | €1,718 | -€1,095 | -38.9% |
| Tangible fixed assets | 22/27 | €1,563 | €468 | -€1,095 | -70.0% |
| Plant, machinery and equipment | 23 | €1,563 | €468 | -€1,095 | -70.0% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €28,406 | €16,283 | -€12,123 | -42.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,059 | €6,393 | -€10,666 | -62.5% |
| Trade receivables | 40 | €16,752 | €6,337 | -€10,415 | -62.2% |
| Other amounts receivable | 41 | €307 | €57 | -€250 | -81.6% |
| Cash at bank and in hand | 54/58 | €10,986 | €8,122 | -€2,864 | -26.1% |
| Deferred charges and accrued income | 490/1 | €362 | €1,769 | +€1,407 | +389.0% |
| Total equity and liabilities | 10/49 | €31,219 | €18,002 | -€13,218 | -42.3% |
| Equity | 10/15 | €23,152 | €14,844 | -€8,307 | -35.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,152 | €13,844 | -€8,307 | -37.5% |
| Distributable reserves | 133 | €22,152 | €13,844 | -€8,307 | -37.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,068 | €3,157 | -€4,911 | -60.9% |
| Amounts payable within one year | 42/48 | €8,068 | €3,157 | -€4,911 | -60.9% |
| Trade debts | 44 | €1,206 | €1,765 | +€559 | +46.4% |
| Suppliers | 440/4 | €1,206 | €1,765 | +€559 | +46.4% |
| Taxes, remuneration and social security | 45 | €5,863 | €461 | -€5,402 | -92.1% |
| Taxes | 450/3 | €5,863 | €461 | -€5,402 | -92.1% |
| Other amounts payable | 47/48 | €999 | €931 | -€68 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €1,095 | = | 0.0% |
| Other operating charges | 640/8 | €180 | €585 | +€405 | +224.9% |
| Gross operating margin | 9900 | €16,312 | €16,432 | +€120 | +0.7% |
| Operating profit (loss) | 9901 | €15,037 | €14,752 | -€285 | -1.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €595 | €98 | -€496 | -83.4% |
| Recurring financial charges | 65 | €595 | €98 | -€496 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €14,442 | €14,653 | +€211 | +1.5% |
| Income taxes | 67/77 | €3,009 | €2,961 | -€48 | -1.6% |
| Profit (loss) for the period | 9904 | €11,434 | €11,693 | +€259 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,434 | €11,693 | +€259 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.