ROY CONSULT: what changed
ROY CONSULT
Largest movements
- Financial fixed assets -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year +€4,482
up €4,482 (+1.4%), from €312,742 to €317,224
of which Other amounts receivable: +€50,574
- Profit (loss) carried forward -€55,522
down €55,522 (-21.2%), from €262,369 to €206,846
- Tax, wage and social debts -€47,294
down €47,294 (-55.9%), from €84,588 to €37,294
of which Taxes: -€44,212
- Trade debts +€40,483
up €40,483 (+199%), from €20,325 to €60,808
- Other debts +€11,740
up €11,740 (+1,670%), from €703 to €12,443
- Gross operating margin -€176,120
down €176,120 (-97.5%), from €180,647 to €4,527
- Financial charges +€53,349
up €53,349 (+19,758%), from €270 to €53,619
of which Non-recurring financial charges: +€49,999
- Taxes -€36,810
down €36,810 (-99.6%), from €36,976 to €166
- Staff costs -€7,513
down €7,513, from €6,001 to -€1,512
- Other operating charges -€4,392
down €4,392 (-74.7%), from €5,881 to €1,489
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,985 | €337,391 | -€50,594 | -13.0% |
| Fixed assets | 21/28 | €72,559 | €18,800 | -€53,759 | -74.1% |
| Tangible fixed assets | 22/27 | €22,559 | €18,800 | -€3,759 | -16.7% |
| Land and buildings | 22 | - | €1,364 | +€1,364 | |
| Plant, machinery and equipment | 23 | €3,655 | €2,830 | -€824 | -22.6% |
| Furniture and vehicles | 24 | €18,904 | €14,605 | -€4,299 | -22.7% |
| Financial fixed assets | 28 | €50,000 | €0 | -€50,000 | -100% |
| Current assets | 29/58 | €315,426 | €318,592 | +€3,165 | +1.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €312,742 | €317,224 | +€4,482 | +1.4% |
| Trade receivables | 40 | €59,739 | €13,646 | -€46,093 | -77.2% |
| Other amounts receivable | 41 | €253,003 | €303,577 | +€50,574 | +20.0% |
| Cash at bank and in hand | 54/58 | €926 | €1,368 | +€442 | +47.7% |
| Deferred charges and accrued income | 490/1 | €1,758 | €0 | -€1,758 | -100% |
| Total equity and liabilities | 10/49 | €387,985 | €337,391 | -€50,594 | -13.0% |
| Equity | 10/15 | €282,369 | €226,846 | -€55,522 | -19.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,369 | €206,846 | -€55,522 | -21.2% |
| Amounts payable | 17/49 | €105,616 | €110,545 | +€4,929 | +4.7% |
| Amounts payable within one year | 42/48 | €105,616 | €110,545 | +€4,929 | +4.7% |
| Trade debts | 44 | €20,325 | €60,808 | +€40,483 | +199% |
| Suppliers | 440/4 | €20,325 | €60,808 | +€40,483 | +199% |
| Taxes, remuneration and social security | 45 | €84,588 | €37,294 | -€47,294 | -55.9% |
| Taxes | 450/3 | €81,506 | €37,294 | -€44,212 | -54.2% |
| Remuneration and social security | 454/9 | €3,082 | €0 | -€3,082 | -100% |
| Other amounts payable | 47/48 | €703 | €12,443 | +€11,740 | +1,670% |
| Remuneration, social security and pensions | 62 | €6,001 | -€1,512 | -€7,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,990 | €6,287 | +€3,297 | +110% |
| Other operating charges | 640/8 | €5,881 | €1,489 | -€4,392 | -74.7% |
| Gross operating margin | 9900 | €180,647 | €4,527 | -€176,120 | -97.5% |
| Operating profit (loss) | 9901 | €165,775 | -€1,738 | -€167,513 | |
| Financial income | 75/76B | €56 | €0 | -€56 | -100% |
| Recurring financial income | 75 | €56 | €0 | -€56 | -100% |
| Financial charges | 65/66B | €270 | €53,619 | +€53,349 | +19,758% |
| Recurring financial charges | 65 | €270 | €3,620 | +€3,350 | +1,241% |
| Non-recurring financial charges | 66B | - | €49,999 | +€49,999 | |
| Profit (loss) for the period before taxes | 9903 | €165,561 | -€55,356 | -€220,918 | |
| Income taxes | 67/77 | €36,976 | €166 | -€36,810 | -99.6% |
| Profit (loss) for the period | 9904 | €128,585 | -€55,522 | -€184,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €128,585 | -€55,522 | -€184,107 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.