ROOYVELD: 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.
ROOYVELD
Largest movements
- Tangible fixed assets -€50,652
down €50,652 (-5.1%), from €988,110 to €937,458
of which Plant, machinery and equipment: -€45,423
- Profit (loss) carried forward -€84,960
down €84,960 (-13.4%), from -€633,400 to -€718,360
- Other debts +€33,351
up €33,351 (+5.3%), from €633,375 to €666,726
- Depreciation +€6,911
up €6,911 (+8.9%), from €78,049 to €84,960
- Gross operating margin -€365
down €365 (-5.8%), from €6,321 to €5,956
- Other operating charges +€296
up €296 (+5.7%), from €5,231 to €5,526
- Financial charges -€87
down €87 (-16.8%), from €517 to €430
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 | €1,015,293 | €967,172 | -€48,121 | -4.7% |
| Fixed assets | 21/28 | €988,110 | €938,258 | -€49,852 | -5.0% |
| Tangible fixed assets | 22/27 | €988,110 | €937,458 | -€50,652 | -5.1% |
| Land and buildings | 22 | €695,758 | €691,048 | -€4,710 | -0.7% |
| Plant, machinery and equipment | 23 | €291,135 | €245,711 | -€45,423 | -15.6% |
| Furniture and vehicles | 24 | €1,049 | €699 | -€350 | -33.3% |
| Other tangible fixed assets | 26 | €169 | €0 | -€169 | -100.0% |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €27,184 | €28,914 | +€1,731 | +6.4% |
| Amounts receivable within one year | 40/41 | €5,388 | €12,558 | +€7,170 | +133.1% |
| Trade receivables | 40 | €0 | €12,064 | +€12,064 | |
| Other amounts receivable | 41 | €5,388 | €494 | -€4,894 | -90.8% |
| Cash at bank and in hand | 54/58 | €18,715 | €13,314 | -€5,401 | -28.9% |
| Deferred charges and accrued income | 490/1 | €3,081 | €3,042 | -€39 | -1.3% |
| Total equity and liabilities | 10/49 | €1,015,293 | €967,172 | -€48,121 | -4.7% |
| Equity | 10/15 | €377,827 | €292,866 | -€84,960 | -22.5% |
| Contributions | 10/11 | €1,011,226 | €1,011,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€633,400 | -€718,360 | -€84,960 | -13.4% |
| Amounts payable | 17/49 | €637,467 | €674,306 | +€36,839 | +5.8% |
| Amounts payable within one year | 42/48 | €634,616 | €674,273 | +€39,657 | +6.2% |
| Trade debts | 44 | €1,241 | €7,547 | +€6,306 | +508.0% |
| Suppliers | 440/4 | €1,241 | €7,547 | +€6,306 | +508.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €633,375 | €666,726 | +€33,351 | +5.3% |
| Accrued charges and deferred income | 492/3 | €2,850 | €33 | -€2,817 | -98.8% |
| Non-recurring operating income | 76A | €1,500 | €0 | -€1,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,049 | €84,960 | +€6,911 | +8.9% |
| Other operating charges | 640/8 | €5,231 | €5,526 | +€296 | +5.7% |
| Gross operating margin | 9900 | €6,321 | €5,956 | -€365 | -5.8% |
| Operating profit (loss) | 9901 | -€76,959 | -€84,530 | -€7,571 | -9.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €517 | €430 | -€87 | -16.8% |
| Recurring financial charges | 65 | €517 | €430 | -€87 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€77,476 | -€84,960 | -€7,484 | -9.7% |
| Profit (loss) for the period | 9904 | -€77,476 | -€84,960 | -€7,484 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,476 | -€84,960 | -€7,484 | -9.7% |
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 9 October 2026 via checked.be.