VAN ROY PATRICK: 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 PATRICK
Largest movements
- Receivables within one year +€9,392
up €9,392 (+61.2%), from €15,351 to €24,742
of which Trade receivables: +€7,976
- Cash -€4,172
down €4,172 (-6.3%), from €66,670 to €62,498
mainly Contributions, distributions and other (-€77,456) and Receivables within one year (-€9,392)
- Tangible fixed assets -€2,397
down €2,397 (-100.0%), from €2,397 to €0
of which Plant, machinery and equipment: -€1,570
- Other debts +€57,492
up €57,492 (+2229.2%), from €2,579 to €60,071
- Reserves -€57,418
down €57,418 (-74.1%), from €77,456 to €20,039
- Trade debts +€1,273
up €1,273 (+53.5%), from €2,378 to €3,651
- Gross operating margin -€6,322
down €6,322 (-17.8%), from €35,466 to €29,144
- Depreciation -€3,304
down €3,304 (-58.0%), from €5,701 to €2,397
- Taxes -€422
down €422 (-6.8%), from €6,182 to €5,760
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 | €87,528 | €89,559 | +€2,031 | +2.3% |
| Fixed assets | 21/28 | €2,397 | €0 | -€2,397 | -100.0% |
| Tangible fixed assets | 22/27 | €2,397 | €0 | -€2,397 | -100.0% |
| Plant, machinery and equipment | 23 | €1,570 | €0 | -€1,570 | -100.0% |
| Furniture and vehicles | 24 | €826 | €0 | -€826 | -100.0% |
| Current assets | 29/58 | €85,131 | €89,559 | +€4,428 | +5.2% |
| Amounts receivable within one year | 40/41 | €15,351 | €24,742 | +€9,392 | +61.2% |
| Trade receivables | 40 | €14,956 | €22,932 | +€7,976 | +53.3% |
| Other amounts receivable | 41 | €395 | €1,811 | +€1,416 | +358.9% |
| Cash at bank and in hand | 54/58 | €66,670 | €62,498 | -€4,172 | -6.3% |
| Deferred charges and accrued income | 490/1 | €3,110 | €2,318 | -€792 | -25.5% |
| Total equity and liabilities | 10/49 | €87,528 | €89,559 | +€2,031 | +2.3% |
| Equity | 10/15 | €79,956 | €22,539 | -€57,418 | -71.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €77,456 | €20,039 | -€57,418 | -74.1% |
| Distributable reserves | 133 | €77,456 | €20,039 | -€57,418 | -74.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,571 | €67,020 | +€59,449 | +785.2% |
| Amounts payable within one year | 42/48 | €7,571 | €67,020 | +€59,449 | +785.2% |
| Trade debts | 44 | €2,378 | €3,651 | +€1,273 | +53.5% |
| Suppliers | 440/4 | €2,378 | €3,651 | +€1,273 | +53.5% |
| Taxes, remuneration and social security | 45 | €2,614 | €3,297 | +€683 | +26.1% |
| Taxes | 450/3 | €2,614 | €3,297 | +€683 | +26.1% |
| Other amounts payable | 47/48 | €2,579 | €60,071 | +€57,492 | +2229.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,701 | €2,397 | -€3,304 | -58.0% |
| Other operating charges | 640/8 | €979 | €989 | +€10 | +1.1% |
| Gross operating margin | 9900 | €35,466 | €29,144 | -€6,322 | -17.8% |
| Operating profit (loss) | 9901 | €28,787 | €25,758 | -€3,028 | -10.5% |
| Financial income | 75/76B | €50 | €124 | +€75 | +150.4% |
| Recurring financial income | 75 | €50 | €124 | +€75 | +150.4% |
| Financial charges | 65/66B | €77 | €84 | +€7 | +9.2% |
| Recurring financial charges | 65 | €77 | €84 | +€7 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €28,759 | €25,799 | -€2,961 | -10.3% |
| Income taxes | 67/77 | €6,182 | €5,760 | -€422 | -6.8% |
| Profit (loss) for the period | 9904 | €22,578 | €20,039 | -€2,539 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,578 | €20,039 | -€2,539 | -11.2% |
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 4 October 2026 via checked.be.