BEYOND ROY ADVISORY: 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.
BEYOND ROY ADVISORY
Largest movements
- Receivables within one year -€714
down €714 (-99.1%), from €720 to €6
- Cash +€149
up €149 (+1.9%), from €7,874 to €8,023
mainly Accrued charges and deferred income (+€1,404) and Receivables within one year (+€714)
- Profit (loss) carried forward -€1,969
down €1,969 (-40.9%), from -€4,812 to -€6,781
- Accrued charges and deferred income +€1,404
up €1,404 (+1,066%), from €132 to €1,536
- Gross operating margin +€2,271
up €2,271 (+65.4%), from -€3,471 to -€1,200
- Other operating charges -€660
down €660 (-52.2%), from €1,263 to €604
- Financial charges +€88
up €88 (+113%), from €78 to €165
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 | €8,594 | €8,029 | -€565 | -6.6% |
| Current assets | 29/58 | €8,594 | €8,029 | -€565 | -6.6% |
| Amounts receivable within one year | 40/41 | €720 | €6 | -€714 | -99.1% |
| Other amounts receivable | 41 | €720 | €6 | -€714 | -99.1% |
| Cash at bank and in hand | 54/58 | €7,874 | €8,023 | +€149 | +1.9% |
| Total equity and liabilities | 10/49 | €8,594 | €8,029 | -€565 | -6.6% |
| Equity | 10/15 | €7,188 | €5,219 | -€1,969 | -27.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,812 | -€6,781 | -€1,969 | -40.9% |
| Amounts payable | 17/49 | €1,406 | €2,810 | +€1,404 | +99.9% |
| Amounts payable within one year | 42/48 | €1,274 | €1,274 | = | 0.0% |
| Other amounts payable | 47/48 | €1,274 | €1,274 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €132 | €1,536 | +€1,404 | +1,066% |
| Other operating charges | 640/8 | €1,263 | €604 | -€660 | -52.2% |
| Gross operating margin | 9900 | -€3,471 | -€1,200 | +€2,271 | +65.4% |
| Operating profit (loss) | 9901 | -€4,734 | -€1,804 | +€2,931 | +61.9% |
| Financial charges | 65/66B | €78 | €165 | +€88 | +113% |
| Recurring financial charges | 65 | €78 | €165 | +€88 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€4,812 | -€1,969 | +€2,843 | +59.1% |
| Profit (loss) for the period | 9904 | -€4,812 | -€1,969 | +€2,843 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,812 | -€1,969 | +€2,843 | +59.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.