VANROLLEGHEM ENGINEERING: 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 ENGINEERING
Largest movements
- Current investments +€52,712
up €52,712 (+103.5%), from €50,935 to €103,647
- Cash -€21,750
down €21,750 (-13.4%), from €161,707 to €139,957
mainly Current investments (-€52,712) and Other debts (-€25,000)
- Tangible fixed assets -€11,493
down €11,493 (-11.8%), from €97,584 to €86,092
of which Furniture and vehicles: -€12,069
- Receivables within one year -€11,197
down €11,197 (-6.9%), from €162,519 to €151,322
of which Trade receivables: -€14,246
- Reserves +€44,894
up €44,894 (+13.2%), from €340,982 to €385,876
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Debts after one year -€17,084
down €17,084 (-74.5%), from €22,923 to €5,840
- Tax, wage and social debts +€6,534
up €6,534 (+54.9%), from €11,897 to €18,431
of which Taxes: +€5,295
- Gross operating margin -€10,811
down €10,811 (-8.7%), from €124,576 to €113,765
- Depreciation +€5,256
up €5,256 (+43.6%), from €12,055 to €17,311
- Taxes -€3,600
down €3,600 (-9.9%), from €36,443 to €32,843
- Financial income +€2,617
up €2,617 (+374.3%), from €699 to €3,317
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 | €474,057 | €482,336 | +€8,279 | +1.7% |
| Fixed assets | 21/28 | €97,584 | €86,092 | -€11,493 | -11.8% |
| Tangible fixed assets | 22/27 | €97,584 | €86,092 | -€11,493 | -11.8% |
| Land and buildings | 22 | €33,547 | €32,608 | -€940 | -2.8% |
| Plant, machinery and equipment | 23 | €2,149 | €3,977 | +€1,828 | +85.0% |
| Furniture and vehicles | 24 | €59,869 | €47,800 | -€12,069 | -20.2% |
| Other tangible fixed assets | 26 | €2,019 | €1,707 | -€312 | -15.5% |
| Current assets | 29/58 | €376,472 | €396,244 | +€19,772 | +5.3% |
| Amounts receivable within one year | 40/41 | €162,519 | €151,322 | -€11,197 | -6.9% |
| Trade receivables | 40 | €161,467 | €147,221 | -€14,246 | -8.8% |
| Other amounts receivable | 41 | €1,052 | €4,101 | +€3,049 | +289.8% |
| Current investments | 50/53 | €50,935 | €103,647 | +€52,712 | +103.5% |
| Cash at bank and in hand | 54/58 | €161,707 | €139,957 | -€21,750 | -13.4% |
| Deferred charges and accrued income | 490/1 | €1,311 | €1,318 | +€7 | +0.5% |
| Total equity and liabilities | 10/49 | €474,057 | €482,336 | +€8,279 | +1.7% |
| Equity | 10/15 | €387,029 | €431,923 | +€44,894 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €340,982 | €385,876 | +€44,894 | +13.2% |
| Distributable reserves | 133 | €340,982 | €385,876 | +€44,894 | +13.2% |
| Profit (loss) carried forward | 14 | €27,448 | €27,448 | = | 0.0% |
| Amounts payable | 17/49 | €87,027 | €50,413 | -€36,615 | -42.1% |
| Amounts payable after more than one year | 17 | €22,923 | €5,840 | -€17,084 | -74.5% |
| Financial debts | 170/4 | €22,923 | €5,840 | -€17,084 | -74.5% |
| Amounts payable within one year | 42/48 | €64,104 | €44,573 | -€19,531 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €24,888 | €25,499 | +€610 | +2.5% |
| Trade debts | 44 | €2,319 | €644 | -€1,675 | -72.2% |
| Suppliers | 440/4 | €2,319 | €644 | -€1,675 | -72.2% |
| Taxes, remuneration and social security | 45 | €11,897 | €18,431 | +€6,534 | +54.9% |
| Taxes | 450/3 | €11,644 | €16,939 | +€5,295 | +45.5% |
| Remuneration and social security | 454/9 | €253 | €1,491 | +€1,238 | +490.0% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Non-recurring operating income | 76A | €11,656 | €572 | -€11,084 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,055 | €17,311 | +€5,256 | +43.6% |
| Other operating charges | 640/8 | €1,830 | €1,446 | -€383 | -21.0% |
| Gross operating margin | 9900 | €124,576 | €113,765 | -€10,811 | -8.7% |
| Operating profit (loss) | 9901 | €110,691 | €95,008 | -€15,683 | -14.2% |
| Financial income | 75/76B | €699 | €3,317 | +€2,617 | +374.3% |
| Recurring financial income | 75 | €699 | €3,317 | +€2,617 | +374.3% |
| Financial charges | 65/66B | €1,822 | €1,687 | -€135 | -7.4% |
| Recurring financial charges | 65 | €1,822 | €1,687 | -€135 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €109,568 | €96,637 | -€12,931 | -11.8% |
| Income taxes | 67/77 | €36,443 | €32,843 | -€3,600 | -9.9% |
| Profit (loss) for the period | 9904 | €73,125 | €63,794 | -€9,331 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,125 | €63,794 | -€9,331 | -12.8% |
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 11 October 2026 via checked.be.