ROY: 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.
ROY
Largest movements
- Receivables within one year -€12,549
down €12,549 (-52.7%), from €23,825 to €11,276
of which Trade receivables: -€12,724
- Receivables after one year -€12,000
down €12,000 (-85.7%), from €14,000 to €2,000
- Cash +€4,333
up €4,333 (+15.1%), from €28,708 to €33,041
mainly Receivables within one year (+€12,549) and Receivables after one year (+€12,000)
- Stocks and contracts -€3,266
down €3,266 (-71.9%), from €4,544 to €1,277
- Tangible fixed assets +€2,838
up €2,838 (+334.6%), from €848 to €3,686
of which Land and buildings: +€2,628
- Profit (loss) carried forward -€27,426
down €27,426 (-68.6%), from €40,003 to €12,577
- Trade debts +€6,379
up €6,379 (+185.2%), from €3,443 to €9,822
- Other debts -€3,123
down €3,123 (-34.3%), from €9,109 to €5,986
- Tax, wage and social debts +€1,600
up €1,600 (+52.1%), from €3,072 to €4,672
of which Taxes: +€2,578
- Gross operating margin -€28,239
down €28,239 (-97.5%), from €28,974 to €736
- Staff costs +€4,149
up €4,149 (+20.3%), from €20,390 to €24,539
- Taxes -€1,197
no longer reported in 2024 (was €1,197)
- Financial charges +€772
up €772 (+142.4%), from €542 to €1,314
of which Non-recurring financial charges: +€497
- Other operating charges -€499
down €499 (-27.0%), from €1,849 to €1,350
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 | €76,087 | €53,518 | -€22,570 | -29.7% |
| Fixed assets | 21/28 | €2,348 | €5,186 | +€2,838 | +120.8% |
| Tangible fixed assets | 22/27 | €848 | €3,686 | +€2,838 | +334.6% |
| Land and buildings | 22 | - | €2,628 | +€2,628 | |
| Plant, machinery and equipment | 23 | €848 | €60 | -€788 | -93.0% |
| Furniture and vehicles | 24 | - | €998 | +€998 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €73,739 | €48,332 | -€25,407 | -34.5% |
| Amounts receivable after more than one year | 29 | €14,000 | €2,000 | -€12,000 | -85.7% |
| Other amounts receivable | 291 | €14,000 | €2,000 | -€12,000 | -85.7% |
| Stocks and contracts in progress | 3 | €4,544 | €1,277 | -€3,266 | -71.9% |
| Stocks | 30/36 | €4,544 | €1,277 | -€3,266 | -71.9% |
| Amounts receivable within one year | 40/41 | €23,825 | €11,276 | -€12,549 | -52.7% |
| Trade receivables | 40 | €23,442 | €10,718 | -€12,724 | -54.3% |
| Other amounts receivable | 41 | €383 | €558 | +€175 | +45.8% |
| Cash at bank and in hand | 54/58 | €28,708 | €33,041 | +€4,333 | +15.1% |
| Deferred charges and accrued income | 490/1 | €2,662 | €737 | -€1,925 | -72.3% |
| Total equity and liabilities | 10/49 | €76,087 | €53,518 | -€22,570 | -29.7% |
| Equity | 10/15 | €60,463 | €33,037 | -€27,426 | -45.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,003 | €12,577 | -€27,426 | -68.6% |
| Amounts payable | 17/49 | €15,624 | €20,481 | +€4,856 | +31.1% |
| Amounts payable within one year | 42/48 | €15,624 | €20,481 | +€4,856 | +31.1% |
| Trade debts | 44 | €3,443 | €9,822 | +€6,379 | +185.2% |
| Suppliers | 440/4 | €3,443 | €9,822 | +€6,379 | +185.2% |
| Taxes, remuneration and social security | 45 | €3,072 | €4,672 | +€1,600 | +52.1% |
| Taxes | 450/3 | €2,094 | €4,672 | +€2,578 | +123.1% |
| Remuneration and social security | 454/9 | €978 | - | -€978 | |
| Other amounts payable | 47/48 | €9,109 | €5,986 | -€3,123 | -34.3% |
| Remuneration, social security and pensions | 62 | €20,390 | €24,539 | +€4,149 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €991 | +€161 | +19.4% |
| Other operating charges | 640/8 | €1,849 | €1,350 | -€499 | -27.0% |
| Gross operating margin | 9900 | €28,974 | €736 | -€28,239 | -97.5% |
| Operating profit (loss) | 9901 | €5,905 | -€26,145 | -€32,050 | |
| Financial income | 75/76B | €1 | €33 | +€33 | +6132.1% |
| Recurring financial income | 75 | €1 | €33 | +€33 | +6132.1% |
| Financial charges | 65/66B | €542 | €1,314 | +€772 | +142.4% |
| Recurring financial charges | 65 | €542 | €817 | +€275 | +50.7% |
| Non-recurring financial charges | 66B | - | €497 | +€497 | |
| Profit (loss) for the period before taxes | 9903 | €5,363 | -€27,426 | -€32,789 | |
| Income taxes | 67/77 | €1,197 | - | -€1,197 | |
| Profit (loss) for the period | 9904 | €4,166 | -€27,426 | -€31,592 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,166 | -€27,426 | -€31,592 |
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 8 October 2026 via checked.be.