VANROSSOMME CONSTRUCTIONS ET 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.
VANROSSOMME CONSTRUCTIONS ET SERVICES
Largest movements
- Receivables within one year -€156,138
no longer reported in 2024 (was €156,138)
of which Trade receivables: -€84,305
- Receivables after one year +€103,787
new in 2024: €103,787
of which Other amounts receivable: +€54,272
- Stocks and contracts +€65,865
up €65,865 (+335%), from €19,679 to €85,544
of which Contracts in progress: +€74,717
- Tangible fixed assets -€16,401
down €16,401 (-32.8%), from €50,006 to €33,605
of which Furniture and vehicles: -€10,729
- Other debts -€28,548
down €28,548 (-24.1%), from €118,462 to €89,914
- Tax, wage and social debts +€16,089
up €16,089 (+149%), from €10,829 to €26,918
of which Remuneration and social security: +€9,375
- Trade debts +€13,862
up €13,862 (+9.9%), from €139,704 to €153,565
- Profit (loss) carried forward +€13,328
up €13,328 (+3,878%), from €344 to €13,671
- Debts after one year -€10,837
down €10,837 (-40.0%), from €27,125 to €16,288
- Staff costs +€6,961
up €6,961 (+1.7%), from €402,765 to €409,727
- Gross operating margin +€6,558
up €6,558 (+1.4%), from €474,165 to €480,723
- Other operating charges -€5,549
down €5,549 (-33.3%), from €16,681 to €11,132
- Taxes +€5,279
up €5,279 (+58.9%), from €8,964 to €14,244
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €434,598 | €438,653 | +€4,055 | +0.9% |
| Fixed assets | 21/28 | €245,991 | €229,590 | -€16,401 | -6.7% |
| Tangible fixed assets | 22/27 | €50,006 | €33,605 | -€16,401 | -32.8% |
| Plant, machinery and equipment | 23 | - | €1,028 | +€1,028 | |
| Furniture and vehicles | 24 | €23,628 | €12,900 | -€10,729 | -45.4% |
| Leasing and similar rights | 25 | €26,378 | €19,678 | -€6,700 | -25.4% |
| Financial fixed assets | 28 | €195,985 | €195,985 | = | 0.0% |
| Current assets | 29/58 | €188,607 | €209,063 | +€20,456 | +10.8% |
| Amounts receivable after more than one year | 29 | - | €103,787 | +€103,787 | |
| Trade receivables | 290 | - | €49,515 | +€49,515 | |
| Other amounts receivable | 291 | - | €54,272 | +€54,272 | |
| Stocks and contracts in progress | 3 | €19,679 | €85,544 | +€65,865 | +335% |
| Stocks | 30/36 | €19,679 | €10,827 | -€8,852 | -45.0% |
| Contracts in progress | 37 | - | €74,717 | +€74,717 | |
| Amounts receivable within one year | 40/41 | €156,138 | - | -€156,138 | |
| Trade receivables | 40 | €84,305 | - | -€84,305 | |
| Other amounts receivable | 41 | €71,833 | - | -€71,833 | |
| Cash at bank and in hand | 54/58 | €6,687 | €10,612 | +€3,925 | +58.7% |
| Deferred charges and accrued income | 490/1 | €6,103 | €9,120 | +€3,017 | +49.4% |
| Total equity and liabilities | 10/49 | €434,598 | €438,653 | +€4,055 | +0.9% |
| Equity | 10/15 | €127,803 | €141,130 | +€13,328 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,859 | €108,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €107,000 | €107,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €344 | €13,671 | +€13,328 | +3,878% |
| Amounts payable | 17/49 | €306,795 | €297,522 | -€9,273 | -3.0% |
| Amounts payable after more than one year | 17 | €27,125 | €16,288 | -€10,837 | -40.0% |
| Financial debts | 170/4 | €27,125 | €16,288 | -€10,837 | -40.0% |
| Amounts payable within one year | 42/48 | €279,670 | €281,234 | +€1,564 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €10,676 | €10,837 | +€161 | +1.5% |
| Trade debts | 44 | €139,704 | €153,565 | +€13,862 | +9.9% |
| Suppliers | 440/4 | €139,704 | €153,565 | +€13,862 | +9.9% |
| Taxes, remuneration and social security | 45 | €10,829 | €26,918 | +€16,089 | +149% |
| Taxes | 450/3 | €8,270 | €14,985 | +€6,714 | +81.2% |
| Remuneration and social security | 454/9 | €2,559 | €11,933 | +€9,375 | +366% |
| Other amounts payable | 47/48 | €118,462 | €89,914 | -€28,548 | -24.1% |
| Remuneration, social security and pensions | 62 | €402,765 | €409,727 | +€6,961 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,458 | €17,604 | +€146 | +0.8% |
| Other operating charges | 640/8 | €16,681 | €11,132 | -€5,549 | -33.3% |
| Gross operating margin | 9900 | €474,165 | €480,723 | +€6,558 | +1.4% |
| Operating profit (loss) | 9901 | €37,261 | €42,260 | +€4,999 | +13.4% |
| Financial income | 75/76B | €301 | €777 | +€476 | +158% |
| Recurring financial income | 75 | €301 | €777 | +€476 | +158% |
| Financial charges | 65/66B | €13,309 | €15,466 | +€2,157 | +16.2% |
| Recurring financial charges | 65 | €13,309 | €15,466 | +€2,157 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €24,253 | €27,571 | +€3,318 | +13.7% |
| Income taxes | 67/77 | €8,964 | €14,244 | +€5,279 | +58.9% |
| Profit (loss) for the period | 9904 | €15,289 | €13,328 | -€1,961 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,289 | €13,328 | -€1,961 | -12.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.