Van Roy IT Solutions: 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 IT Solutions
Largest movements
- Cash +€14,221
up €14,221 (+24.2%), from €58,722 to €72,943
mainly Other debts (+€68,269) and Net result for the year (+€34,445)
- Tangible fixed assets -€6,772
down €6,772 (-2.1%), from €320,616 to €313,844
of which Land and buildings: -€9,045
- Other debts +€68,269
up €68,269 (+298.8%), from €22,850 to €91,119
- Reserves -€60,564
down €60,564 (-25.7%), from €235,985 to €175,421
- Debts after one year -€19,760
down €19,760 (-16.6%), from €119,393 to €99,633
- Current portion of long-term debt +€16,945
up €16,945 (+138.6%), from €12,225 to €29,170
- Gross operating margin -€43,024
down €43,024 (-35.5%), from €121,244 to €78,220
- Taxes -€15,182
down €15,182 (-50.7%), from €29,919 to €14,737
- Financial charges +€8,199
up €8,199 (+261.3%), from €3,138 to €11,337
- Depreciation +€1,240
up €1,240 (+8.2%), from €15,190 to €16,430
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 | €422,021 | €431,894 | +€9,874 | +2.3% |
| Fixed assets | 21/28 | €320,957 | €314,115 | -€6,842 | -2.1% |
| Intangible fixed assets | 21 | €341 | €271 | -€70 | -20.5% |
| Tangible fixed assets | 22/27 | €320,616 | €313,844 | -€6,772 | -2.1% |
| Land and buildings | 22 | €306,994 | €297,948 | -€9,045 | -2.9% |
| Plant, machinery and equipment | 23 | €13,327 | €15,699 | +€2,371 | +17.8% |
| Furniture and vehicles | 24 | €295 | €196 | -€98 | -33.3% |
| Current assets | 29/58 | €101,064 | €117,780 | +€16,716 | +16.5% |
| Stocks and contracts in progress | 3 | €3,924 | €5,480 | +€1,556 | +39.7% |
| Stocks | 30/36 | €3,924 | €5,480 | +€1,556 | +39.7% |
| Amounts receivable within one year | 40/41 | €19,833 | €22,988 | +€3,154 | +15.9% |
| Trade receivables | 40 | €17,595 | €12,562 | -€5,033 | -28.6% |
| Other amounts receivable | 41 | €2,238 | €10,425 | +€8,187 | +365.8% |
| Cash at bank and in hand | 54/58 | €58,722 | €72,943 | +€14,221 | +24.2% |
| Deferred charges and accrued income | 490/1 | €18,584 | €16,369 | -€2,216 | -11.9% |
| Total equity and liabilities | 10/49 | €422,021 | €431,894 | +€9,874 | +2.3% |
| Equity | 10/15 | €254,585 | €194,021 | -€60,564 | -23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €235,985 | €175,421 | -€60,564 | -25.7% |
| Distributable reserves | 133 | €235,985 | €175,421 | -€60,564 | -25.7% |
| Amounts payable | 17/49 | €167,436 | €237,874 | +€70,438 | +42.1% |
| Amounts payable after more than one year | 17 | €119,393 | €99,633 | -€19,760 | -16.6% |
| Financial debts | 170/4 | €119,393 | €99,633 | -€19,760 | -16.6% |
| Amounts payable within one year | 42/48 | €46,243 | €137,374 | +€91,131 | +197.1% |
| Current portion of amounts payable after more than one year | 42 | €12,225 | €29,170 | +€16,945 | +138.6% |
| Trade debts | 44 | €1,066 | €4,399 | +€3,333 | +312.5% |
| Suppliers | 440/4 | €1,066 | €4,399 | +€3,333 | +312.5% |
| Taxes, remuneration and social security | 45 | €10,101 | €12,685 | +€2,584 | +25.6% |
| Taxes | 450/3 | €10,101 | €12,685 | +€2,584 | +25.6% |
| Other amounts payable | 47/48 | €22,850 | €91,119 | +€68,269 | +298.8% |
| Accrued charges and deferred income | 492/3 | €1,800 | €867 | -€933 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,190 | €16,430 | +€1,240 | +8.2% |
| Other operating charges | 640/8 | €1,954 | €2,095 | +€141 | +7.2% |
| Gross operating margin | 9900 | €121,244 | €78,220 | -€43,024 | -35.5% |
| Operating profit (loss) | 9901 | €104,101 | €59,695 | -€44,405 | -42.7% |
| Financial income | 75/76B | €326 | €824 | +€497 | +152.3% |
| Recurring financial income | 75 | €326 | €824 | +€497 | +152.3% |
| Financial charges | 65/66B | €3,138 | €11,337 | +€8,199 | +261.3% |
| Recurring financial charges | 65 | €3,138 | €11,337 | +€8,199 | +261.3% |
| Profit (loss) for the period before taxes | 9903 | €101,289 | €49,182 | -€52,107 | -51.4% |
| Income taxes | 67/77 | €29,919 | €14,737 | -€15,182 | -50.7% |
| Profit (loss) for the period | 9904 | €71,370 | €34,445 | -€36,925 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,370 | €34,445 | -€36,925 | -51.7% |
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 6 October 2026 via checked.be.