ROOYACKERS AUTOSERVICE: 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.
ROOYACKERS AUTOSERVICE
Largest movements
- Cash -€113,417
down €113,417 (-28.7%), from €394,760 to €281,343
mainly Contributions, distributions and other (-€79,950) and Other debts (-€68,050)
- Tangible fixed assets +€36,500
up €36,500 (+4.4%), from €828,949 to €865,449
of which Land and buildings: +€46,181
- Reserves +€77,108
up €77,108 (+9.4%), from €819,729 to €896,838
of which Distributable reserves: +€77,108
- Other debts -€68,050
down €68,050 (-56.7%), from €120,054 to €52,004
- Profit (loss) carried forward -€49,503
no longer reported in 2025 (was €49,503)
- Tax, wage and social debts -€46,150
down €46,150 (-88.7%), from €52,021 to €5,871
of which Taxes: -€46,150
- Gross operating margin +€7,101
up €7,101 (+3.9%), from €183,137 to €190,237
- Depreciation -€3,042
down €3,042 (-13.9%), from €21,908 to €18,867
- Taxes +€2,243
up €2,243 (+6.7%), from €33,628 to €35,871
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 | €1,441,338 | €1,368,244 | -€73,094 | -5.1% |
| Fixed assets | 21/28 | €828,949 | €865,449 | +€36,500 | +4.4% |
| Tangible fixed assets | 22/27 | €828,949 | €865,449 | +€36,500 | +4.4% |
| Land and buildings | 22 | €791,857 | €838,037 | +€46,181 | +5.8% |
| Plant, machinery and equipment | 23 | - | €1,147 | +€1,147 | |
| Furniture and vehicles | 24 | €37,093 | €26,265 | -€10,828 | -29.2% |
| Current assets | 29/58 | €612,389 | €502,795 | -€109,593 | -17.9% |
| Amounts receivable within one year | 40/41 | €213,590 | €217,251 | +€3,662 | +1.7% |
| Trade receivables | 40 | €7,692 | €1,546 | -€6,146 | -79.9% |
| Other amounts receivable | 41 | €205,897 | €215,705 | +€9,807 | +4.8% |
| Cash at bank and in hand | 54/58 | €394,760 | €281,343 | -€113,417 | -28.7% |
| Deferred charges and accrued income | 490/1 | €4,039 | €4,201 | +€162 | +4.0% |
| Total equity and liabilities | 10/49 | €1,441,338 | €1,368,244 | -€73,094 | -5.1% |
| Equity | 10/15 | €1,263,384 | €1,290,988 | +€27,605 | +2.2% |
| Contributions | 10/11 | €394,151 | €394,151 | = | 0.0% |
| Capital | 10 | €377,790 | €377,790 | = | 0.0% |
| Issued capital | 100 | €377,790 | €377,790 | = | 0.0% |
| Contributions outside capital | 11 | €16,361 | €16,361 | = | 0.0% |
| Share premium | 1100/10 | €16,361 | €16,361 | = | 0.0% |
| Reserves | 13 | €819,729 | €896,838 | +€77,108 | +9.4% |
| Non-distributable reserves | 130/1 | €37,779 | €37,779 | = | 0.0% |
| Legal reserve | 130 | €37,779 | €37,779 | = | 0.0% |
| Distributable reserves | 133 | €781,951 | €859,059 | +€77,108 | +9.9% |
| Profit (loss) carried forward | 14 | €49,503 | - | -€49,503 | |
| Amounts payable | 17/49 | €177,954 | €77,256 | -€100,699 | -56.6% |
| Amounts payable within one year | 42/48 | €174,295 | €60,366 | -€113,929 | -65.4% |
| Trade debts | 44 | €2,220 | €2,491 | +€271 | +12.2% |
| Suppliers | 440/4 | €2,220 | €2,491 | +€271 | +12.2% |
| Taxes, remuneration and social security | 45 | €52,021 | €5,871 | -€46,150 | -88.7% |
| Taxes | 450/3 | €52,021 | €5,871 | -€46,150 | -88.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €120,054 | €52,004 | -€68,050 | -56.7% |
| Accrued charges and deferred income | 492/3 | €3,660 | €16,889 | +€13,230 | +362% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,908 | €18,867 | -€3,042 | -13.9% |
| Other operating charges | 640/8 | €25,900 | €27,132 | +€1,232 | +4.8% |
| Gross operating margin | 9900 | €183,137 | €190,237 | +€7,101 | +3.9% |
| Operating profit (loss) | 9901 | €135,328 | €144,238 | +€8,910 | +6.6% |
| Financial income | 75/76B | €0 | €100 | +€100 | |
| Recurring financial income | 75 | €0 | €100 | +€100 | |
| Financial charges | 65/66B | €818 | €913 | +€95 | +11.6% |
| Recurring financial charges | 65 | €818 | €913 | +€95 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €134,510 | €143,426 | +€8,915 | +6.6% |
| Income taxes | 67/77 | €33,628 | €35,871 | +€2,243 | +6.7% |
| Profit (loss) for the period | 9904 | €100,883 | €107,555 | +€6,672 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,883 | €107,555 | +€6,672 | +6.6% |
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 25 October 2026 via checked.be.