FOND ROY 145 SRL: 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.
FOND ROY 145 SRL
Largest movements
- Tangible fixed assets -€132,338
down €132,338 (-5.0%), from €2.7m to €2.5m
of which Land and buildings: -€129,379
- Profit (loss) carried forward -€129,587
down €129,587 (-4.4%), from -€2.9m to -€3.1m
- Financial charges -€53,675
down €53,675 (-29.9%), from €179,508 to €125,833
- Gross operating margin +€8,423
up €8,423 (+6.5%), from €129,206 to €137,629
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 | €2,666,014 | €2,545,758 | -€120,256 | -4.5% |
| Fixed assets | 21/28 | €2,664,569 | €2,532,231 | -€132,338 | -5.0% |
| Tangible fixed assets | 22/27 | €2,664,569 | €2,532,231 | -€132,338 | -5.0% |
| Land and buildings | 22 | €2,655,216 | €2,525,837 | -€129,379 | -4.9% |
| Plant, machinery and equipment | 23 | €9,353 | €6,394 | -€2,960 | -31.6% |
| Current assets | 29/58 | €1,445 | €13,527 | +€12,082 | +836% |
| Cash at bank and in hand | 54/58 | €1,445 | €9,912 | +€8,467 | +586% |
| Deferred charges and accrued income | 490/1 | - | €3,615 | +€3,615 | |
| Total equity and liabilities | 10/49 | €2,666,014 | €2,545,758 | -€120,256 | -4.5% |
| Equity | 10/15 | -€2,434,659 | -€2,564,245 | -€129,587 | -5.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,934,659 | -€3,064,245 | -€129,587 | -4.4% |
| Amounts payable | 17/49 | €5,100,673 | €5,110,003 | +€9,330 | +0.2% |
| Amounts payable after more than one year | 17 | €375 | €375 | = | 0.0% |
| Other amounts payable | 178/9 | €375 | €375 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,100,298 | €5,109,628 | +€9,330 | +0.2% |
| Financial debts | 43 | €3,066,000 | €3,066,000 | = | 0.0% |
| Credit institutions | 430/8 | €3,066,000 | €3,066,000 | = | 0.0% |
| Trade debts | 44 | €33,197 | €22,779 | -€10,419 | -31.4% |
| Suppliers | 440/4 | €33,197 | €22,779 | -€10,419 | -31.4% |
| Other amounts payable | 47/48 | €2,001,101 | €2,020,850 | +€19,749 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,412 | €132,338 | -€74 | -0.1% |
| Other operating charges | 640/8 | €8,719 | €9,045 | +€326 | +3.7% |
| Gross operating margin | 9900 | €129,206 | €137,629 | +€8,423 | +6.5% |
| Operating profit (loss) | 9901 | -€11,924 | -€3,753 | +€8,171 | +68.5% |
| Financial charges | 65/66B | €179,508 | €125,833 | -€53,675 | -29.9% |
| Recurring financial charges | 65 | €179,508 | €125,833 | -€53,675 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€191,432 | -€129,587 | +€61,846 | +32.3% |
| Profit (loss) for the period | 9904 | -€191,432 | -€129,587 | +€61,846 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€191,432 | -€129,587 | +€61,846 | +32.3% |
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 30 October 2026 via checked.be.