VANROY TECHNICS: 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.
VANROY TECHNICS
Largest movements
- Receivables within one year +€16,663
up €16,663 (+161.6%), from €10,314 to €26,977
of which Trade receivables: +€20,757
- Cash -€12,187
down €12,187 (-93.2%), from €13,078 to €891
mainly Receivables within one year (-€16,663) and Current portion of long-term debt (-€5,390)
- Tangible fixed assets -€3,663
down €3,663 (-21.9%), from €16,734 to €13,071
of which Furniture and vehicles: -€2,893
- Current investments +€3,310
up €3,310 (+13.4%), from €24,662 to €27,972
- Current portion of long-term debt -€5,390
down €5,390 (-66.2%), from €8,143 to €2,754
- Reserves +€3,344
up €3,344 (+11.4%), from €29,444 to €32,788
of which Distributable reserves: +€3,344
- Debts after one year +€2,532
up €2,532 (+21.4%), from €11,835 to €14,367
- Other debts +€2,352
new in 2025: €2,352
- Gross operating margin -€6,360
down €6,360 (-38.5%), from €16,532 to €10,172
- Depreciation +€2,725
up €2,725 (+290.4%), from €938 to €3,663
- Taxes -€2,559
down €2,559 (-61.4%), from €4,168 to €1,609
- Financial charges +€681
up €681 (+157.4%), from €433 to €1,115
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 | €65,008 | €68,911 | +€3,903 | +6.0% |
| Fixed assets | 21/28 | €16,734 | €13,071 | -€3,663 | -21.9% |
| Tangible fixed assets | 22/27 | €16,734 | €13,071 | -€3,663 | -21.9% |
| Plant, machinery and equipment | 23 | €2,318 | €1,548 | -€770 | -33.2% |
| Furniture and vehicles | 24 | €14,415 | €11,523 | -€2,893 | -20.1% |
| Current assets | 29/58 | €48,274 | €55,840 | +€7,566 | +15.7% |
| Amounts receivable within one year | 40/41 | €10,314 | €26,977 | +€16,663 | +161.6% |
| Trade receivables | 40 | €6,220 | €26,977 | +€20,757 | +333.7% |
| Other amounts receivable | 41 | €4,094 | - | -€4,094 | |
| Current investments | 50/53 | €24,662 | €27,972 | +€3,310 | +13.4% |
| Cash at bank and in hand | 54/58 | €13,078 | €891 | -€12,187 | -93.2% |
| Deferred charges and accrued income | 490/1 | €220 | - | -€220 | |
| Total equity and liabilities | 10/49 | €65,008 | €68,911 | +€3,903 | +6.0% |
| Equity | 10/15 | €35,644 | €38,988 | +€3,344 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,444 | €32,788 | +€3,344 | +11.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €27,589 | €30,933 | +€3,344 | +12.1% |
| Amounts payable | 17/49 | €29,364 | €29,923 | +€559 | +1.9% |
| Amounts payable after more than one year | 17 | €11,835 | €14,367 | +€2,532 | +21.4% |
| Financial debts | 170/4 | €11,835 | €14,367 | +€2,532 | +21.4% |
| Amounts payable within one year | 42/48 | €17,528 | €15,556 | -€1,973 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €8,143 | €2,754 | -€5,390 | -66.2% |
| Trade debts | 44 | €3,398 | €3,811 | +€413 | +12.2% |
| Suppliers | 440/4 | €3,398 | €3,811 | +€413 | +12.2% |
| Taxes, remuneration and social security | 45 | €5,987 | €6,639 | +€652 | +10.9% |
| Taxes | 450/3 | €4,422 | €6,639 | +€2,216 | +50.1% |
| Remuneration and social security | 454/9 | €1,565 | - | -€1,565 | |
| Other amounts payable | 47/48 | - | €2,352 | +€2,352 | |
| Non-recurring operating income | 76A | €12,103 | - | -€12,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €938 | €3,663 | +€2,725 | +290.4% |
| Other operating charges | 640/8 | €548 | €449 | -€99 | -18.1% |
| Gross operating margin | 9900 | €16,532 | €10,172 | -€6,360 | -38.5% |
| Operating profit (loss) | 9901 | €15,045 | €6,060 | -€8,986 | -59.7% |
| Financial income | 75/76B | €0 | €7 | +€7 | +74100.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +74100.0% |
| Financial charges | 65/66B | €433 | €1,115 | +€681 | +157.4% |
| Recurring financial charges | 65 | €433 | €1,115 | +€681 | +157.4% |
| Profit (loss) for the period before taxes | 9903 | €14,612 | €4,953 | -€9,660 | -66.1% |
| Income taxes | 67/77 | €4,168 | €1,609 | -€2,559 | -61.4% |
| Profit (loss) for the period | 9904 | €10,444 | €3,344 | -€7,100 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,444 | €3,344 | -€7,100 | -68.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.