ROY COMPANY: 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.
ROY COMPANY
Largest movements
- Tangible fixed assets -€85,837
down €85,837 (-2.8%), from €3.1m to €3.0m
- Debts after one year -€101,107
down €101,107 (-5.6%), from €1.8m to €1.7m
- Depreciation -€78,063
down €78,063 (-47.6%), from €163,899 to €85,837
- Financial charges -€58,219
down €58,219 (-35.3%), from €165,099 to €106,880
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 | €3,063,910 | €2,981,928 | -€81,982 | -2.7% |
| Fixed assets | 21/28 | €3,058,194 | €2,972,357 | -€85,837 | -2.8% |
| Tangible fixed assets | 22/27 | €3,058,194 | €2,972,357 | -€85,837 | -2.8% |
| Land and buildings | 22 | €3,058,194 | €2,972,357 | -€85,837 | -2.8% |
| Current assets | 29/58 | €5,717 | €9,571 | +€3,855 | +67.4% |
| Amounts receivable within one year | 40/41 | €1,341 | - | -€1,341 | |
| Trade receivables | 40 | €1,341 | - | -€1,341 | |
| Cash at bank and in hand | 54/58 | €4,376 | €9,571 | +€5,196 | +119% |
| Total equity and liabilities | 10/49 | €3,063,910 | €2,981,928 | -€81,982 | -2.7% |
| Equity | 10/15 | -€148,321 | -€134,311 | +€14,009 | +9.4% |
| Contributions | 10/11 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | -€148,321 | -€159,311 | -€10,991 | -7.4% |
| Amounts payable | 17/49 | €3,212,231 | €3,116,239 | -€95,991 | -3.0% |
| Amounts payable after more than one year | 17 | €1,819,758 | €1,718,652 | -€101,107 | -5.6% |
| Financial debts | 170/4 | €1,819,758 | €1,718,652 | -€101,107 | -5.6% |
| Amounts payable within one year | 42/48 | €1,392,472 | €1,395,013 | +€2,540 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €112,001 | €93,983 | -€18,019 | -16.1% |
| Financial debts | 43 | €1,250,000 | €1,250,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,250,000 | €1,250,000 | = | 0.0% |
| Trade debts | 44 | - | €759 | +€759 | |
| Suppliers | 440/4 | - | €759 | +€759 | |
| Other amounts payable | 47/48 | €30,471 | €50,271 | +€19,800 | +65.0% |
| Accrued charges and deferred income | 492/3 | - | €2,575 | +€2,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,899 | €85,837 | -€78,063 | -47.6% |
| Other operating charges | 640/8 | €130 | €300 | +€170 | +131% |
| Gross operating margin | 9900 | €180,807 | €182,026 | +€1,218 | +0.7% |
| Operating profit (loss) | 9901 | €16,778 | €95,889 | +€79,111 | +472% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €165,099 | €106,880 | -€58,219 | -35.3% |
| Recurring financial charges | 65 | €165,099 | €106,880 | -€58,219 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€148,321 | -€10,991 | +€137,330 | +92.6% |
| Profit (loss) for the period | 9904 | -€148,321 | -€10,991 | +€137,330 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€148,321 | -€10,991 | +€137,330 | +92.6% |
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 27 October 2026 via checked.be.