VANROME& FILS: what changed
What changed
VANROME& FILS
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€29,006
2024 · -€1,020+€30,027
Equity
€289,879
2024 · €260,873+€29,006
Cash
€218,236
2024 · €192,311+€25,924
Balance sheet total
€381,024
2024 · €363,669+€17,354
Largest movements
Assets
- Cash +€25,924
up €25,924 (+13.5%), from €192,311 to €218,236
mainly Net result for the year (+€29,006) and Depreciation (+€11,918)
- Tangible fixed assets -€11,918
down €11,918 (-11.7%), from €101,433 to €89,516
of which Furniture and vehicles: -€9,315
- Deferred charges and accrued income +€3,851
up €3,851 (+50.3%), from €7,660 to €11,511
Equity and liabilities
- Profit (loss) carried forward +€29,006
up €29,006 (+45.0%), from €64,398 to €93,404
- Trade debts -€11,863
down €11,863 (-33.2%), from €35,685 to €23,822
- Debts after one year -€10,613
down €10,613 (-45.2%), from €23,464 to €12,851
- Short-term financial debts +€10,000
new in 2025: €10,000
Income statement
- Gross operating margin +€40,374
up €40,374 (+24.4%), from €165,399 to €205,772
- Taxes +€7,168
up €7,168 (+675%), from €1,062 to €8,230
- Other operating charges -€3,313
down €3,313 (-17.8%), from €18,570 to €15,257
- Staff costs +€2,972
up €2,972 (+2.2%), from €134,668 to €137,639
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
-€1,020
Gross operating margin
+€40,374
Staff costs
-€2,972
Depreciation
-€984
Other operating charges
+€3,313
Financial income
-€1,894
Financial charges
-€641
Taxes
-€7,168
Result 2025
€29,006
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
+€26,179
Investment
€0
Financing
-€255
Cash 2024
€192,311
From operations (derived)
+€26,179
Net result for the year
+€29,006
Depreciation
+€11,918
Stocks and contracts
-€520
Receivables within one year
+€1,024
Deferred charges and accrued income
-€3,851
Trade debts
-€11,863
Tax, wage and social debts
-€772
Advances received
+€1,396
Accrued charges and deferred income
-€157
Financing
-€255
Debts after one year
-€10,613
Current portion of long-term debt
+€358
Short-term financial debts
+€10,000
Cash 2025
€218,236
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,669 | €381,024 | +€17,354 | +4.8% |
| Fixed assets | 21/28 | €104,092 | €92,175 | -€11,918 | -11.4% |
| Tangible fixed assets | 22/27 | €101,433 | €89,516 | -€11,918 | -11.7% |
| Land and buildings | 22 | €55,511 | €55,511 | = | 0.0% |
| Furniture and vehicles | 24 | €38,201 | €28,886 | -€9,315 | -24.4% |
| Other tangible fixed assets | 26 | €7,722 | €5,119 | -€2,603 | -33.7% |
| Financial fixed assets | 28 | €2,659 | €2,659 | = | 0.0% |
| Current assets | 29/58 | €259,577 | €288,849 | +€29,272 | +11.3% |
| Stocks and contracts in progress | 3 | €17,347 | €17,867 | +€520 | +3.0% |
| Stocks | 30/36 | €17,347 | €17,867 | +€520 | +3.0% |
| Amounts receivable within one year | 40/41 | €42,260 | €41,235 | -€1,024 | -2.4% |
| Trade receivables | 40 | €30,174 | €29,826 | -€347 | -1.2% |
| Other amounts receivable | 41 | €12,086 | €11,409 | -€677 | -5.6% |
| Cash at bank and in hand | 54/58 | €192,311 | €218,236 | +€25,924 | +13.5% |
| Deferred charges and accrued income | 490/1 | €7,660 | €11,511 | +€3,851 | +50.3% |
| Total equity and liabilities | 10/49 | €363,669 | €381,024 | +€17,354 | +4.8% |
| Equity | 10/15 | €260,873 | €289,879 | +€29,006 | +11.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €151,475 | €151,475 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,179 | €13,179 | = | 0.0% |
| Distributable reserves | 133 | €138,296 | €138,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,398 | €93,404 | +€29,006 | +45.0% |
| Amounts payable | 17/49 | €102,797 | €91,145 | -€11,652 | -11.3% |
| Amounts payable after more than one year | 17 | €23,464 | €12,851 | -€10,613 | -45.2% |
| Financial debts | 170/4 | €23,464 | €12,851 | -€10,613 | -45.2% |
| Amounts payable within one year | 42/48 | €79,144 | €78,262 | -€882 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €10,255 | €10,613 | +€358 | +3.5% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €35,685 | €23,822 | -€11,863 | -33.2% |
| Suppliers | 440/4 | €35,685 | €23,822 | -€11,863 | -33.2% |
| Advances received on contracts in progress | 46 | €16,648 | €18,044 | +€1,396 | +8.4% |
| Taxes, remuneration and social security | 45 | €11,440 | €10,667 | -€772 | -6.8% |
| Taxes | 450/3 | €4,982 | €2,547 | -€2,435 | -48.9% |
| Remuneration and social security | 454/9 | €6,458 | €8,121 | +€1,662 | +25.7% |
| Other amounts payable | 47/48 | €5,116 | €5,116 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €188 | €31 | -€157 | -83.5% |
| Remuneration, social security and pensions | 62 | €134,668 | €137,639 | +€2,972 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,933 | €11,918 | +€984 | +9.0% |
| Other operating charges | 640/8 | €18,570 | €15,257 | -€3,313 | -17.8% |
| Gross operating margin | 9900 | €165,399 | €205,772 | +€40,374 | +24.4% |
| Operating profit (loss) | 9901 | €1,228 | €40,958 | +€39,730 | +3,236% |
| Financial income | 75/76B | €2,705 | €811 | -€1,894 | -70.0% |
| Recurring financial income | 75 | €767 | €811 | +€44 | +5.7% |
| Non-recurring financial income | 76B | €1,938 | - | -€1,938 | |
| Financial charges | 65/66B | €3,892 | €4,533 | +€641 | +16.5% |
| Recurring financial charges | 65 | €3,892 | €4,533 | +€641 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €41 | €37,236 | +€37,195 | +89,821% |
| Income taxes | 67/77 | €1,062 | €8,230 | +€7,168 | +675% |
| Profit (loss) for the period | 9904 | -€1,020 | €29,006 | +€30,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,020 | €29,006 | +€30,027 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.