FEESTZALEN ROXY: 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.
FEESTZALEN ROXY
Largest movements
- Current investments +€101,463
up €101,463 (+40.0%), from €253,537 to €355,000
- Cash +€48,406
up €48,406 (+26.7%), from €181,360 to €229,766
mainly Net result for the year (+€184,105) and Depreciation (+€26,639)
- Receivables within one year -€22,552
down €22,552 (-23.5%), from €95,982 to €73,430
of which Other amounts receivable: -€24,688
- Tangible fixed assets -€19,983
down €19,983 (-21.3%), from €93,721 to €73,738
of which Plant, machinery and equipment: -€12,229
- Reserves +€84,391
up €84,391 (+16.2%), from €521,872 to €606,262
- Trade debts +€18,072
up €18,072 (+137%), from €13,186 to €31,258
- Tax, wage and social debts +€14,066
up €14,066 (+17.5%), from €80,504 to €94,570
of which Taxes: +€13,508
- Other debts -€11,056
down €11,056 (-100%), from €11,056 to €0
- Financial charges -€12,894
down €12,894 (-80.2%), from €16,083 to €3,189
- Staff costs +€8,886
up €8,886 (+4.8%), from €185,520 to €194,406
- Taxes +€5,097
up €5,097 (+5.9%), from €86,810 to €91,907
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 | €645,851 | €749,402 | +€103,551 | +16.0% |
| Fixed assets | 21/28 | €93,721 | €73,738 | -€19,983 | -21.3% |
| Tangible fixed assets | 22/27 | €93,721 | €73,738 | -€19,983 | -21.3% |
| Land and buildings | 22 | €22,039 | €15,105 | -€6,934 | -31.5% |
| Plant, machinery and equipment | 23 | €68,522 | €56,293 | -€12,229 | -17.8% |
| Furniture and vehicles | 24 | €3,160 | €2,339 | -€820 | -26.0% |
| Current assets | 29/58 | €552,130 | €675,665 | +€123,534 | +22.4% |
| Stocks and contracts in progress | 3 | €13,926 | €13,878 | -€48 | -0.3% |
| Stocks | 30/36 | €13,926 | €13,878 | -€48 | -0.3% |
| Amounts receivable within one year | 40/41 | €95,982 | €73,430 | -€22,552 | -23.5% |
| Trade receivables | 40 | €15,860 | €17,996 | +€2,136 | +13.5% |
| Other amounts receivable | 41 | €80,121 | €55,434 | -€24,688 | -30.8% |
| Current investments | 50/53 | €253,537 | €355,000 | +€101,463 | +40.0% |
| Cash at bank and in hand | 54/58 | €181,360 | €229,766 | +€48,406 | +26.7% |
| Deferred charges and accrued income | 490/1 | €7,325 | €3,591 | -€3,735 | -51.0% |
| Total equity and liabilities | 10/49 | €645,851 | €749,402 | +€103,551 | +16.0% |
| Equity | 10/15 | €529,308 | €613,699 | +€84,391 | +15.9% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €521,872 | €606,262 | +€84,391 | +16.2% |
| Distributable reserves | 133 | €521,872 | €606,262 | +€84,391 | +16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,543 | €135,703 | +€19,160 | +16.4% |
| Amounts payable within one year | 42/48 | €105,118 | €125,828 | +€20,710 | +19.7% |
| Trade debts | 44 | €13,186 | €31,258 | +€18,072 | +137% |
| Suppliers | 440/4 | €13,186 | €31,258 | +€18,072 | +137% |
| Advances received on contracts in progress | 46 | €373 | €0 | -€373 | -100% |
| Taxes, remuneration and social security | 45 | €80,504 | €94,570 | +€14,066 | +17.5% |
| Taxes | 450/3 | €54,284 | €67,792 | +€13,508 | +24.9% |
| Remuneration and social security | 454/9 | €26,220 | €26,778 | +€558 | +2.1% |
| Other amounts payable | 47/48 | €11,056 | €0 | -€11,056 | -100% |
| Accrued charges and deferred income | 492/3 | €11,425 | €9,875 | -€1,550 | -13.6% |
| Remuneration, social security and pensions | 62 | €185,520 | €194,406 | +€8,886 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,717 | €26,639 | -€79 | -0.3% |
| Other operating charges | 640/8 | €5,403 | €5,235 | -€168 | -3.1% |
| Gross operating margin | 9900 | €495,961 | €497,626 | +€1,664 | +0.3% |
| Operating profit (loss) | 9901 | €278,321 | €271,346 | -€6,975 | -2.5% |
| Financial income | 75/76B | €7,468 | €7,856 | +€389 | +5.2% |
| Recurring financial income | 75 | €7,468 | €7,856 | +€389 | +5.2% |
| Financial charges | 65/66B | €16,083 | €3,189 | -€12,894 | -80.2% |
| Recurring financial charges | 65 | €16,083 | €3,189 | -€12,894 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €269,705 | €276,013 | +€6,308 | +2.3% |
| Income taxes | 67/77 | €86,810 | €91,907 | +€5,097 | +5.9% |
| Profit (loss) for the period | 9904 | €182,895 | €184,105 | +€1,210 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €182,895 | €184,105 | +€1,210 | +0.7% |
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 15 October 2026 via checked.be.