VANROLLEGHEM: 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.
VANROLLEGHEM
Largest movements
- Cash +€137,514
up €137,514 (+81.4%), from €168,971 to €306,486
mainly Depreciation (+€207,248) and Net result for the year (+€181,063)
- Receivables within one year +€32,682
up €32,682 (+133%), from €24,594 to €57,275
of which Trade receivables: +€56,203
- Tangible fixed assets -€32,244
down €32,244 (-2.5%), from €1.3m to €1.3m
of which Plant, machinery and equipment: -€24,464
- Reserves +€181,063
up €181,063 (+109%), from €165,684 to €346,747
- Trade debts -€122,900
down €122,900 (-87.4%), from €140,671 to €17,771
- Debts after one year +€46,587
up €46,587 (+14.3%), from €324,973 to €371,560
- Tax, wage and social debts +€27,114
up €27,114 (+271%), from €10,021 to €37,135
of which Taxes: +€20,614
- Gross operating margin +€158,043
up €158,043 (+54.8%), from €288,372 to €446,415
- Taxes +€20,555
up €20,555 (+1,292%), from €1,591 to €22,145
- Depreciation +€17,356
up €17,356 (+9.1%), from €189,892 to €207,248
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 | €1,491,398 | €1,628,347 | +€136,948 | +9.2% |
| Fixed assets | 21/28 | €1,288,641 | €1,254,998 | -€33,643 | -2.6% |
| Intangible fixed assets | 21 | €1,399 | €0 | -€1,399 | -100% |
| Tangible fixed assets | 22/27 | €1,287,241 | €1,254,998 | -€32,244 | -2.5% |
| Land and buildings | 22 | €833,006 | €846,892 | +€13,885 | +1.7% |
| Plant, machinery and equipment | 23 | €357,474 | €333,010 | -€24,464 | -6.8% |
| Furniture and vehicles | 24 | €96,761 | €75,096 | -€21,664 | -22.4% |
| Current assets | 29/58 | €202,757 | €373,349 | +€170,591 | +84.1% |
| Amounts receivable within one year | 40/41 | €24,594 | €57,275 | +€32,682 | +133% |
| Trade receivables | 40 | €0 | €56,203 | +€56,203 | |
| Other amounts receivable | 41 | €24,594 | €1,073 | -€23,521 | -95.6% |
| Cash at bank and in hand | 54/58 | €168,971 | €306,486 | +€137,514 | +81.4% |
| Deferred charges and accrued income | 490/1 | €9,193 | €9,588 | +€395 | +4.3% |
| Total equity and liabilities | 10/49 | €1,491,398 | €1,628,347 | +€136,948 | +9.2% |
| Equity | 10/15 | €665,684 | €846,747 | +€181,063 | +27.2% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €165,684 | €346,747 | +€181,063 | +109% |
| Distributable reserves | 133 | €165,684 | €346,747 | +€181,063 | +109% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €825,714 | €781,600 | -€44,114 | -5.3% |
| Amounts payable after more than one year | 17 | €324,973 | €371,560 | +€46,587 | +14.3% |
| Financial debts | 170/4 | €324,973 | €371,560 | +€46,587 | +14.3% |
| Amounts payable within one year | 42/48 | €492,479 | €402,948 | -€89,531 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €126,500 | €136,500 | +€10,000 | +7.9% |
| Trade debts | 44 | €140,671 | €17,771 | -€122,900 | -87.4% |
| Suppliers | 440/4 | €140,671 | €17,771 | -€122,900 | -87.4% |
| Taxes, remuneration and social security | 45 | €10,021 | €37,135 | +€27,114 | +271% |
| Taxes | 450/3 | €5,371 | €25,985 | +€20,614 | +384% |
| Remuneration and social security | 454/9 | €4,650 | €11,150 | +€6,500 | +140% |
| Other amounts payable | 47/48 | €215,287 | €211,542 | -€3,745 | -1.7% |
| Accrued charges and deferred income | 492/3 | €8,262 | €7,091 | -€1,170 | -14.2% |
| Non-recurring operating income | 76A | - | €39 | +€39 | |
| Remuneration, social security and pensions | 62 | €1,035 | €1,504 | +€469 | +45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,892 | €207,248 | +€17,356 | +9.1% |
| Other operating charges | 640/8 | €9,958 | €11,216 | +€1,258 | +12.6% |
| Gross operating margin | 9900 | €288,372 | €446,415 | +€158,043 | +54.8% |
| Operating profit (loss) | 9901 | €87,487 | €226,447 | +€138,960 | +159% |
| Financial income | 75/76B | €39 | €8 | -€31 | -78.4% |
| Recurring financial income | 75 | €39 | €8 | -€31 | -78.4% |
| Financial charges | 65/66B | €25,193 | €23,248 | -€1,945 | -7.7% |
| Recurring financial charges | 65 | €25,193 | €23,248 | -€1,945 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €62,333 | €203,208 | +€140,875 | +226% |
| Income taxes | 67/77 | €1,591 | €22,145 | +€20,555 | +1,292% |
| Profit (loss) for the period | 9904 | €60,743 | €181,063 | +€120,320 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €60,743 | €181,063 | +€120,320 | +198% |
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 18 October 2026 via checked.be.