VAN ROYEN SERVICES: 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 ROYEN SERVICES
Largest movements
- Cash -€73,056
down €73,056 (-66.9%), from €109,218 to €36,161
mainly Net result for the year (-€62,777) and Receivables within one year (-€35,705)
- Receivables within one year +€35,705
up €35,705 (+139%), from €25,705 to €61,410
of which Other amounts receivable: +€35,951
- Tangible fixed assets -€23,702
down €23,702 (-82.6%), from €28,686 to €4,984
of which Furniture and vehicles: -€23,265
- Deferred charges and accrued income -€1,738
down €1,738 (-100%), from €1,738 to €0
- Profit (loss) carried forward -€60,917
down €60,917 (-38.8%), from €157,146 to €96,229
- Reserves -€1,860
down €1,860 (-100%), from €1,860 to €0
- Gross operating margin -€34,498
down €34,498 (-272%), from -€12,697 to -€47,195
- Depreciation -€12,871
down €12,871 (-81.2%), from €15,853 to €2,982
- Other operating charges +€1,681
up €1,681 (+259%), from €649 to €2,330
- Financial income +€710
up €710 (+35,510%), from €2 to €712
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 | €165,347 | €102,555 | -€62,792 | -38.0% |
| Fixed assets | 21/28 | €28,686 | €4,984 | -€23,702 | -82.6% |
| Tangible fixed assets | 22/27 | €28,686 | €4,984 | -€23,702 | -82.6% |
| Plant, machinery and equipment | 23 | €4,838 | €4,402 | -€437 | -9.0% |
| Furniture and vehicles | 24 | €23,847 | €582 | -€23,265 | -97.6% |
| Current assets | 29/58 | €136,661 | €97,571 | -€39,090 | -28.6% |
| Amounts receivable within one year | 40/41 | €25,705 | €61,410 | +€35,705 | +139% |
| Trade receivables | 40 | €247 | €0 | -€247 | -100% |
| Other amounts receivable | 41 | €25,458 | €61,410 | +€35,951 | +141% |
| Cash at bank and in hand | 54/58 | €109,218 | €36,161 | -€73,056 | -66.9% |
| Deferred charges and accrued income | 490/1 | €1,738 | €0 | -€1,738 | -100% |
| Total equity and liabilities | 10/49 | €165,347 | €102,555 | -€62,792 | -38.0% |
| Equity | 10/15 | €165,206 | €102,429 | -€62,777 | -38.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | €157,146 | €96,229 | -€60,917 | -38.8% |
| Amounts payable | 17/49 | €141 | €126 | -€15 | -10.5% |
| Amounts payable within one year | 42/48 | €141 | €126 | -€15 | -10.5% |
| Trade debts | 44 | €0 | €126 | +€126 | |
| Suppliers | 440/4 | €0 | €126 | +€126 | |
| Taxes, remuneration and social security | 45 | €141 | €0 | -€141 | -100% |
| Taxes | 450/3 | €141 | €0 | -€141 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,853 | €2,982 | -€12,871 | -81.2% |
| Other operating charges | 640/8 | €649 | €2,330 | +€1,681 | +259% |
| Non-recurring operating charges | 66A | - | €10,775 | +€10,775 | |
| Gross operating margin | 9900 | -€12,697 | -€47,195 | -€34,498 | -272% |
| Operating profit (loss) | 9901 | -€29,199 | -€63,282 | -€34,083 | -117% |
| Financial income | 75/76B | €2 | €712 | +€710 | +35,510% |
| Recurring financial income | 75 | €2 | €712 | +€710 | +35,510% |
| Financial charges | 65/66B | €113 | €147 | +€35 | +30.8% |
| Recurring financial charges | 65 | €113 | €147 | +€35 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,309 | -€62,717 | -€33,408 | -114% |
| Income taxes | 67/77 | €0 | €60 | +€60 | |
| Profit (loss) for the period | 9904 | -€29,309 | -€62,777 | -€33,468 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,309 | -€62,777 | -€33,468 | -114% |
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 28 October 2026 via checked.be.