ROY FAMILY: what changed
ROY FAMILY
Largest movements
- Cash +€103,693
up €103,693 (+92.5%), from €112,117 to €215,810
mainly Other debts (+€60,017) and Tax, wage and social debts (+€31,467)
- Other debts +€60,017
new in 2025: €60,017
- Tax, wage and social debts +€31,467
up €31,467 (+494%), from €6,374 to €37,841
of which Remuneration and social security: +€26,131
- Profit (loss) carried forward +€18,987
up €18,987 (+27.1%), from €70,163 to €89,150
- Trade debts -€8,967
down €8,967 (-11.2%), from €80,272 to €71,304
- Staff costs +€43,880
up €43,880 (+847%), from €5,179 to €49,059
- Other operating charges +€18,592
up €18,592 (+9,785%), from €190 to €18,782
- Gross operating margin +€14,638
up €14,638 (+16.0%), from €91,436 to €106,074
- Taxes +€14,067
new in 2025: €14,067
- Financial charges -€7,819
down €7,819 (-69.0%), from €11,325 to €3,506
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 | €161,735 | €263,239 | +€101,504 | +62.8% |
| Fixed assets | 21/28 | €36,094 | €34,381 | -€1,714 | -4.7% |
| Intangible fixed assets | 21 | €35,333 | €34,000 | -€1,333 | -3.8% |
| Tangible fixed assets | 22/27 | €761 | €381 | -€380 | -50.0% |
| Plant, machinery and equipment | 23 | €761 | €381 | -€380 | -50.0% |
| Current assets | 29/58 | €125,641 | €228,858 | +€103,217 | +82.2% |
| Stocks and contracts in progress | 3 | €2,159 | €3,549 | +€1,390 | +64.4% |
| Stocks | 30/36 | €2,159 | €3,549 | +€1,390 | +64.4% |
| Amounts receivable within one year | 40/41 | €11,365 | €9,500 | -€1,866 | -16.4% |
| Trade receivables | 40 | €5,479 | €9,500 | +€4,021 | +73.4% |
| Other amounts receivable | 41 | €5,887 | - | -€5,887 | |
| Cash at bank and in hand | 54/58 | €112,117 | €215,810 | +€103,693 | +92.5% |
| Total equity and liabilities | 10/49 | €161,735 | €263,239 | +€101,504 | +62.8% |
| Equity | 10/15 | €74,663 | €93,650 | +€18,987 | +25.4% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,163 | €89,150 | +€18,987 | +27.1% |
| Amounts payable | 17/49 | €87,072 | €169,589 | +€82,517 | +94.8% |
| Amounts payable within one year | 42/48 | €87,072 | €169,589 | +€82,517 | +94.8% |
| Current portion of amounts payable after more than one year | 42 | €427 | €427 | = | 0.0% |
| Trade debts | 44 | €80,272 | €71,304 | -€8,967 | -11.2% |
| Suppliers | 440/4 | €80,272 | €71,304 | -€8,967 | -11.2% |
| Taxes, remuneration and social security | 45 | €6,374 | €37,841 | +€31,467 | +494% |
| Taxes | 450/3 | €2,217 | €7,553 | +€5,336 | +241% |
| Remuneration and social security | 454/9 | €4,157 | €30,288 | +€26,131 | +629% |
| Other amounts payable | 47/48 | - | €60,017 | +€60,017 | |
| Remuneration, social security and pensions | 62 | €5,179 | €49,059 | +€43,880 | +847% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,047 | €1,714 | -€3,333 | -66.0% |
| Other operating charges | 640/8 | €190 | €18,782 | +€18,592 | +9,785% |
| Gross operating margin | 9900 | €91,436 | €106,074 | +€14,638 | +16.0% |
| Operating profit (loss) | 9901 | €81,021 | €36,520 | -€44,501 | -54.9% |
| Financial income | 75/76B | €467 | €1 | -€466 | -99.9% |
| Recurring financial income | 75 | €441 | €0 | -€441 | -100.0% |
| Non-recurring financial income | 76B | €26 | €1 | -€25 | -97.7% |
| Financial charges | 65/66B | €11,325 | €3,506 | -€7,819 | -69.0% |
| Recurring financial charges | 65 | €11,325 | €3,506 | -€7,819 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €70,163 | €33,015 | -€37,148 | -52.9% |
| Income taxes | 67/77 | - | €14,067 | +€14,067 | |
| Profit (loss) for the period | 9904 | €70,163 | €18,948 | -€51,215 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,163 | €18,948 | -€51,215 | -73.0% |
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 1 November 2026 via checked.be.