VANSCHAEYBROECK ROGER: 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.
VANSCHAEYBROECK ROGER
Largest movements
- Tangible fixed assets -€5,485
down €5,485 (-4.4%), from €124,646 to €119,161
- Cash +€4,723
up €4,723 (+8.2%), from €57,625 to €62,347
mainly Depreciation (+€5,485)
- Reserves -€2,157
down €2,157 (-3.5%), from €61,864 to €59,707
of which Tax-exempt reserves: -€2,157
- Profit (loss) carried forward +€2,139
up €2,139 (+11.8%), from -€18,106 to -€15,967
- Gross operating margin -€656
down €656 (-12.4%), from €5,304 to €4,647
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 | €182,363 | €181,611 | -€752 | -0.4% |
| Fixed assets | 21/28 | €124,646 | €119,161 | -€5,485 | -4.4% |
| Tangible fixed assets | 22/27 | €124,646 | €119,161 | -€5,485 | -4.4% |
| Land and buildings | 22 | €124,646 | €119,161 | -€5,485 | -4.4% |
| Current assets | 29/58 | €57,717 | €62,450 | +€4,733 | +8.2% |
| Amounts receivable within one year | 40/41 | €92 | €103 | +€11 | +11.5% |
| Other amounts receivable | 41 | €92 | €103 | +€11 | +11.5% |
| Cash at bank and in hand | 54/58 | €57,625 | €62,347 | +€4,723 | +8.2% |
| Total equity and liabilities | 10/49 | €182,363 | €181,611 | -€752 | -0.4% |
| Equity | 10/15 | €167,531 | €167,514 | -€17 | 0.0% |
| Contributions | 10/11 | €123,774 | €123,774 | = | 0.0% |
| Capital | 10 | €123,774 | €123,774 | = | 0.0% |
| Issued capital | 100 | €123,774 | €123,774 | = | 0.0% |
| Reserves | 13 | €61,864 | €59,707 | -€2,157 | -3.5% |
| Non-distributable reserves | 130/1 | €6,278 | €6,278 | = | 0.0% |
| Legal reserve | 130 | €6,278 | €6,278 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,562 | €52,406 | -€2,157 | -4.0% |
| Distributable reserves | 133 | €1,023 | €1,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,106 | -€15,967 | +€2,139 | +11.8% |
| Provisions and deferred taxes | 16 | €13,265 | €12,713 | -€553 | -4.2% |
| Deferred taxes | 168 | €13,265 | €12,713 | -€553 | -4.2% |
| Amounts payable | 17/49 | €1,567 | €1,385 | -€182 | -11.6% |
| Amounts payable within one year | 42/48 | €1,567 | €1,385 | -€182 | -11.6% |
| Trade debts | 44 | €182 | - | -€182 | |
| Suppliers | 440/4 | €182 | - | -€182 | |
| Other amounts payable | 47/48 | €1,385 | €1,385 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,485 | €5,485 | = | 0.0% |
| Gross operating margin | 9900 | €5,304 | €4,647 | -€656 | -12.4% |
| Operating profit (loss) | 9901 | -€182 | -€838 | -€656 | -361% |
| Financial income | 75/76B | €307 | €343 | +€35 | +11.5% |
| Recurring financial income | 75 | €307 | €343 | +€35 | +11.5% |
| Financial charges | 65/66B | €82 | €75 | -€7 | -8.5% |
| Recurring financial charges | 65 | €82 | €75 | -€7 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €44 | -€570 | -€614 | |
| Transfer from deferred taxes | 780 | €553 | €553 | = | 0.0% |
| Profit (loss) for the period | 9904 | €597 | -€17 | -€614 | |
| Transfer from tax-exempt reserves | 789 | €2,157 | €2,157 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,753 | €2,139 | -€614 | -22.3% |
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 31 October 2026 via checked.be.