ROOMS- VAN ROYEN: 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.
ROOMS- VAN ROYEN
Largest movements
- Tangible fixed assets -€95,938
down €95,938 (-20.0%), from €480,251 to €384,313
of which Leasing and similar rights: -€114,467
- Cash -€18,409
down €18,409 (-21.2%), from €86,895 to €68,486
mainly Debts after one year (-€56,213) and Current portion of long-term debt (-€52,143)
- Stocks and contracts +€9,250
up €9,250 (+63.8%), from €14,500 to €23,750
- Receivables within one year +€8,366
up €8,366 (+7.7%), from €108,793 to €117,159
of which Trade receivables: +€7,172
- Debts after one year -€56,213
down €56,213 (-29.5%), from €190,654 to €134,441
of which Financial debts: -€56,213
- Current portion of long-term debt -€52,143
down €52,143 (-40.4%), from €128,939 to €76,796
- Trade debts +€15,825
up €15,825 (+26.1%), from €60,727 to €76,552
- Tax, wage and social debts -€15,244
down €15,244 (-44.7%), from €34,072 to €18,828
of which Remuneration and social security: -€11,867
- Reserves +€14,871
up €14,871 (+13.7%), from €108,720 to €123,591
- Gross operating margin -€145,225
down €145,225 (-30.8%), from €472,129 to €326,904
- Staff costs -€113,582
down €113,582 (-40.7%), from €278,970 to €165,388
- Depreciation -€7,153
down €7,153 (-6.6%), from €108,289 to €101,136
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 | €750,333 | €647,675 | -€102,658 | -13.7% |
| Fixed assets | 21/28 | €480,251 | €384,313 | -€95,938 | -20.0% |
| Tangible fixed assets | 22/27 | €480,251 | €384,313 | -€95,938 | -20.0% |
| Land and buildings | 22 | €147,811 | €133,995 | -€13,816 | -9.3% |
| Plant, machinery and equipment | 23 | €3,859 | €3,801 | -€58 | -1.5% |
| Furniture and vehicles | 24 | €51,810 | €80,664 | +€28,854 | +55.7% |
| Leasing and similar rights | 25 | €276,771 | €162,304 | -€114,467 | -41.4% |
| Other tangible fixed assets | 26 | - | €3,549 | +€3,549 | |
| Current assets | 29/58 | €270,082 | €263,362 | -€6,720 | -2.5% |
| Stocks and contracts in progress | 3 | €14,500 | €23,750 | +€9,250 | +63.8% |
| Stocks | 30/36 | €14,500 | €23,750 | +€9,250 | +63.8% |
| Amounts receivable within one year | 40/41 | €108,793 | €117,159 | +€8,366 | +7.7% |
| Trade receivables | 40 | €108,682 | €115,854 | +€7,172 | +6.6% |
| Other amounts receivable | 41 | €111 | €1,305 | +€1,194 | +1,076% |
| Cash at bank and in hand | 54/58 | €86,895 | €68,486 | -€18,409 | -21.2% |
| Deferred charges and accrued income | 490/1 | €59,894 | €53,967 | -€5,927 | -9.9% |
| Total equity and liabilities | 10/49 | €750,333 | €647,675 | -€102,658 | -13.7% |
| Equity | 10/15 | €127,312 | €142,183 | +€14,871 | +11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €108,720 | €123,591 | +€14,871 | +13.7% |
| Distributable reserves | 133 | €108,720 | €123,591 | +€14,871 | +13.7% |
| Amounts payable | 17/49 | €623,021 | €505,492 | -€117,529 | -18.9% |
| Amounts payable after more than one year | 17 | €190,654 | €134,441 | -€56,213 | -29.5% |
| Financial debts | 170/4 | €155,654 | €99,441 | -€56,213 | -36.1% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €432,367 | €369,051 | -€63,316 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €128,939 | €76,796 | -€52,143 | -40.4% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €60,727 | €76,552 | +€15,825 | +26.1% |
| Suppliers | 440/4 | €60,727 | €76,552 | +€15,825 | +26.1% |
| Taxes, remuneration and social security | 45 | €34,072 | €18,828 | -€15,244 | -44.7% |
| Taxes | 450/3 | €7,384 | €4,007 | -€3,377 | -45.7% |
| Remuneration and social security | 454/9 | €26,688 | €14,821 | -€11,867 | -44.5% |
| Other amounts payable | 47/48 | €58,629 | €46,875 | -€11,754 | -20.0% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Non-recurring operating income | 76A | - | €4,392 | +€4,392 | |
| Remuneration, social security and pensions | 62 | €278,970 | €165,388 | -€113,582 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,289 | €101,136 | -€7,153 | -6.6% |
| Other operating charges | 640/8 | €11,712 | €11,374 | -€338 | -2.9% |
| Gross operating margin | 9900 | €472,129 | €326,904 | -€145,225 | -30.8% |
| Operating profit (loss) | 9901 | €73,158 | €49,006 | -€24,152 | -33.0% |
| Financial income | 75/76B | €4 | €6 | +€2 | +50.0% |
| Recurring financial income | 75 | €4 | €6 | +€2 | +50.0% |
| Financial charges | 65/66B | €24,189 | €23,477 | -€712 | -2.9% |
| Recurring financial charges | 65 | €24,189 | €23,477 | -€712 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €48,973 | €25,535 | -€23,438 | -47.9% |
| Income taxes | 67/77 | €13,535 | €8,998 | -€4,537 | -33.5% |
| Profit (loss) for the period | 9904 | €35,438 | €16,537 | -€18,901 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,438 | €16,537 | -€18,901 | -53.3% |
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.