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
- Current investments +€130,000
new in 2024: €130,000
- Cash -€104,854
down €104,854 (-77.4%), from €135,427 to €30,572
mainly Current investments (-€130,000) and Other debts (-€3,493)
- Tangible fixed assets -€6,074
down €6,074 (-5.8%), from €104,861 to €98,787
- Profit (loss) carried forward +€22,565
up €22,565 (+14.0%), from -€161,183 to -€138,618
- Other debts -€3,493
down €3,493 (-1.3%), from €275,417 to €271,924
- Gross operating margin -€4,245
down €4,245 (-12.9%), from €32,866 to €28,621
- Financial income +€652
new in 2024: €652
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,288 | €259,359 | +€19,071 | +7.9% |
| Fixed assets | 21/28 | €104,861 | €98,787 | -€6,074 | -5.8% |
| Tangible fixed assets | 22/27 | €104,861 | €98,787 | -€6,074 | -5.8% |
| Land and buildings | 22 | €104,861 | €98,787 | -€6,074 | -5.8% |
| Current assets | 29/58 | €135,427 | €160,572 | +€25,146 | +18.6% |
| Current investments | 50/53 | - | €130,000 | +€130,000 | |
| Cash at bank and in hand | 54/58 | €135,427 | €30,572 | -€104,854 | -77.4% |
| Total equity and liabilities | 10/49 | €240,288 | €259,359 | +€19,071 | +7.9% |
| Equity | 10/15 | -€35,129 | -€12,564 | +€22,565 | +64.2% |
| Contributions | 10/11 | €126,054 | €126,054 | = | 0.0% |
| Capital | 10 | €126,054 | €126,054 | = | 0.0% |
| Issued capital | 100 | €126,054 | €126,054 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,183 | -€138,618 | +€22,565 | +14.0% |
| Amounts payable | 17/49 | €275,417 | €271,924 | -€3,493 | -1.3% |
| Amounts payable within one year | 42/48 | €275,417 | €271,924 | -€3,493 | -1.3% |
| Other amounts payable | 47/48 | €275,417 | €271,924 | -€3,493 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,869 | €6,074 | +€205 | +3.5% |
| Other operating charges | 640/8 | €627 | €530 | -€96 | -15.4% |
| Gross operating margin | 9900 | €32,866 | €28,621 | -€4,245 | -12.9% |
| Operating profit (loss) | 9901 | €26,370 | €22,016 | -€4,354 | -16.5% |
| Financial income | 75/76B | - | €652 | +€652 | |
| Recurring financial income | 75 | - | €652 | +€652 | |
| Financial charges | 65/66B | €99 | €104 | +€5 | +4.5% |
| Recurring financial charges | 65 | €99 | €104 | +€5 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €26,271 | €22,565 | -€3,706 | -14.1% |
| Profit (loss) for the period | 9904 | €26,271 | €22,565 | -€3,706 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,271 | €22,565 | -€3,706 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.