VAN ROY MATERIAUX: what changed
What changed
VAN ROY MATERIAUX
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
-€50,908
2024 · €44,974-€95,882
Equity
€589,228
2024 · €640,136-€50,908
Cash
€378,161
2024 · €370,409+€7,751
Balance sheet total
€642,389
2024 · €708,510-€66,121
Largest movements
Assets
- Receivables within one year -€94,967
down €94,967 (-55.2%), from €171,930 to €76,963
of which Trade receivables: -€109,857
- Deferred charges and accrued income +€11,481
up €11,481 (+6,833%), from €168 to €11,649
- Cash +€7,751
up €7,751 (+2.1%), from €370,409 to €378,161
mainly Receivables within one year (+€94,967) and Depreciation (+€1,840)
Equity and liabilities
- Profit (loss) carried forward -€50,908
down €50,908 (-12.9%), from €394,054 to €343,146
- Tax, wage and social debts -€9,412
down €9,412 (-75.7%), from €12,440 to €3,027
of which Taxes: -€10,241
Income statement
- Other operating charges +€110,819
up €110,819 (+4,539%), from €2,441 to €113,261
- Gross operating margin -€37,217
down €37,217 (-40.9%), from €91,026 to €53,809
- Write-downs -€34,399
new in 2025: -€34,399
- Taxes -€17,142
down €17,142 (-98.9%), from €17,341 to €198
- Staff costs +€3,964
up €3,964 (+13.3%), from €29,913 to €33,878
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€44,974
Gross operating margin
-€37,217
Staff costs
-€3,964
Depreciation
+€92
Write-downs
+€34,399
Other operating charges
-€110,819
Financial income
+€3,504
Financial charges
+€983
Taxes
+€17,142
Result 2025
-€50,908
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,725
Investment
-€5,973
Financing
€0
Cash 2024
€370,409
From operations (derived)
+€13,725
Net result for the year
-€50,908
Depreciation
+€1,840
Stocks and contracts
-€5,481
Receivables within one year
+€94,967
Deferred charges and accrued income
-€11,481
Trade debts
-€3,017
Tax, wage and social debts
-€9,412
Other debts
-€2,784
Investment (derived)
-€5,973
Investment in fixed assets (net)
-€5,973
Cash 2025
€378,161
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €708,510 | €642,389 | -€66,121 | -9.3% |
| Fixed assets | 21/28 | €1,493 | €5,626 | +€4,133 | +277% |
| Tangible fixed assets | 22/27 | €1,358 | €5,491 | +€4,133 | +304% |
| Plant, machinery and equipment | 23 | €1,358 | €5,491 | +€4,133 | +304% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €707,017 | €636,763 | -€70,254 | -9.9% |
| Stocks and contracts in progress | 3 | €164,509 | €169,990 | +€5,481 | +3.3% |
| Stocks | 30/36 | €164,509 | €169,990 | +€5,481 | +3.3% |
| Amounts receivable within one year | 40/41 | €171,930 | €76,963 | -€94,967 | -55.2% |
| Trade receivables | 40 | €170,836 | €60,979 | -€109,857 | -64.3% |
| Other amounts receivable | 41 | €1,094 | €15,985 | +€14,891 | +1,361% |
| Cash at bank and in hand | 54/58 | €370,409 | €378,161 | +€7,751 | +2.1% |
| Deferred charges and accrued income | 490/1 | €168 | €11,649 | +€11,481 | +6,833% |
| Total equity and liabilities | 10/49 | €708,510 | €642,389 | -€66,121 | -9.3% |
| Equity | 10/15 | €640,136 | €589,228 | -€50,908 | -8.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €227,489 | €227,489 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €225,630 | €225,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €394,054 | €343,146 | -€50,908 | -12.9% |
| Amounts payable | 17/49 | €68,374 | €53,161 | -€15,213 | -22.2% |
| Amounts payable within one year | 42/48 | €68,374 | €53,161 | -€15,213 | -22.2% |
| Trade debts | 44 | €53,150 | €50,134 | -€3,017 | -5.7% |
| Suppliers | 440/4 | €53,150 | €50,134 | -€3,017 | -5.7% |
| Taxes, remuneration and social security | 45 | €12,440 | €3,027 | -€9,412 | -75.7% |
| Taxes | 450/3 | €12,440 | €2,198 | -€10,241 | -82.3% |
| Remuneration and social security | 454/9 | - | €829 | +€829 | |
| Other amounts payable | 47/48 | €2,784 | - | -€2,784 | |
| Non-recurring operating income | 76A | €5,402 | €1,785 | -€3,618 | -67.0% |
| Remuneration, social security and pensions | 62 | €29,913 | €33,878 | +€3,964 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,932 | €1,840 | -€92 | -4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€34,399 | -€34,399 | |
| Other operating charges | 640/8 | €2,441 | €113,261 | +€110,819 | +4,539% |
| Gross operating margin | 9900 | €91,026 | €53,809 | -€37,217 | -40.9% |
| Operating profit (loss) | 9901 | €56,739 | -€60,771 | -€117,511 | |
| Financial income | 75/76B | €7,988 | €11,492 | +€3,504 | +43.9% |
| Recurring financial income | 75 | €7,988 | €11,492 | +€3,504 | +43.9% |
| Financial charges | 65/66B | €2,413 | €1,430 | -€983 | -40.7% |
| Recurring financial charges | 65 | €2,413 | €1,430 | -€983 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €62,314 | -€50,710 | -€113,024 | |
| Income taxes | 67/77 | €17,341 | €198 | -€17,142 | -98.9% |
| Profit (loss) for the period | 9904 | €44,974 | -€50,908 | -€95,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,974 | -€50,908 | -€95,882 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.