ROOYACKERS: what changed
Two fiscal 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.
ROOYACKERS
Largest movements
- Tangible fixed assets -€128,153
down €128,153 (-5.2%), from €2.5m to €2.3m
of which Land and buildings: -€77,931
- Receivables within one year +€89,362
up €89,362 (+52.6%), from €170,042 to €259,404
of which Trade receivables: +€99,822
- Stocks and contracts +€63,211
up €63,211 (+9.4%), from €671,703 to €734,914
- Cash -€45,452
down €45,452 (-23.8%), from €191,218 to €145,766
mainly Receivables within one year (-€89,362) and Debts after one year (-€80,375)
- Debts after one year -€80,375
down €80,375 (-10.6%), from €760,376 to €680,002
- Gross operating margin +€133,565
up €133,565 (+69.6%), from €191,863 to €325,429
- Staff costs +€37,487
up €37,487 (+43.0%), from €87,201 to €124,688
- Financial charges +€29,114
up €29,114 (+173.5%), from €16,784 to €45,898
- Depreciation +€18,429
up €18,429 (+14.5%), from €127,360 to €145,788
- Financial income -€3,980
down €3,980 (-14.3%), from €27,778 to €23,798
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.
Cash bridge derived
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 | €3,493,118 | €3,472,616 | -€20,502 | -0.6% |
| Fixed assets | 21/28 | €2,453,287 | €2,325,134 | -€128,153 | -5.2% |
| Intangible fixed assets | 21 | €25 | €25 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,453,127 | €2,324,974 | -€128,153 | -5.2% |
| Land and buildings | 22 | €2,277,168 | €2,199,237 | -€77,931 | -3.4% |
| Plant, machinery and equipment | 23 | €45,320 | €26,525 | -€18,795 | -41.5% |
| Furniture and vehicles | 24 | €32,072 | €23,014 | -€9,058 | -28.2% |
| Leasing and similar rights | 25 | €98,567 | €76,197 | -€22,369 | -22.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €1,039,831 | €1,147,482 | +€107,651 | +10.4% |
| Stocks and contracts in progress | 3 | €671,703 | €734,914 | +€63,211 | +9.4% |
| Stocks | 30/36 | €671,703 | €734,914 | +€63,211 | +9.4% |
| Amounts receivable within one year | 40/41 | €170,042 | €259,404 | +€89,362 | +52.6% |
| Trade receivables | 40 | €142,939 | €242,761 | +€99,822 | +69.8% |
| Other amounts receivable | 41 | €27,103 | €16,643 | -€10,460 | -38.6% |
| Cash at bank and in hand | 54/58 | €191,218 | €145,766 | -€45,452 | -23.8% |
| Deferred charges and accrued income | 490/1 | €6,868 | €7,398 | +€530 | +7.7% |
| Total equity and liabilities | 10/49 | €3,493,118 | €3,472,616 | -€20,502 | -0.6% |
| Equity | 10/15 | €2,148,680 | €2,167,290 | +€18,609 | +0.9% |
| Contributions | 10/11 | €1,380,000 | €1,380,000 | = | 0.0% |
| Reserves | 13 | €794,157 | €794,157 | = | 0.0% |
| Distributable reserves | 133 | €794,157 | €794,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,476 | -€6,867 | +€18,609 | +73.0% |
| Amounts payable | 17/49 | €1,344,437 | €1,305,326 | -€39,111 | -2.9% |
| Amounts payable after more than one year | 17 | €760,376 | €680,002 | -€80,375 | -10.6% |
| Financial debts | 170/4 | €760,376 | €680,002 | -€80,375 | -10.6% |
| Amounts payable within one year | 42/48 | €584,036 | €625,324 | +€41,288 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €78,730 | €80,375 | +€1,644 | +2.1% |
| Trade debts | 44 | €18,169 | €7,812 | -€10,357 | -57.0% |
| Suppliers | 440/4 | €18,169 | €7,812 | -€10,357 | -57.0% |
| Taxes, remuneration and social security | 45 | €49,853 | €82,654 | +€32,802 | +65.8% |
| Taxes | 450/3 | €29,162 | €53,798 | +€24,637 | +84.5% |
| Remuneration and social security | 454/9 | €20,691 | €28,856 | +€8,165 | +39.5% |
| Other amounts payable | 47/48 | €437,285 | €454,484 | +€17,199 | +3.9% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Remuneration, social security and pensions | 62 | €87,201 | €124,688 | +€37,487 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,360 | €145,788 | +€18,429 | +14.5% |
| Other operating charges | 640/8 | €13,645 | €13,189 | -€456 | -3.3% |
| Non-recurring operating charges | 66A | - | €922 | +€922 | |
| Gross operating margin | 9900 | €191,863 | €325,429 | +€133,565 | +69.6% |
| Operating profit (loss) | 9901 | -€36,342 | €40,841 | +€77,183 | |
| Financial income | 75/76B | €27,778 | €23,798 | -€3,980 | -14.3% |
| Recurring financial income | 75 | €27,778 | €23,798 | -€3,980 | -14.3% |
| Financial charges | 65/66B | €16,784 | €45,898 | +€29,114 | +173.5% |
| Recurring financial charges | 65 | €16,784 | €45,898 | +€29,114 | +173.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,348 | €18,741 | +€44,090 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€25,476 | €18,609 | +€44,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,476 | €18,609 | +€44,086 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.