Roy Home: 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.
What changed
Roy Home
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€847,967
2024 · -€113,479+€961,446
Equity
€5.6m
2024 · €4.8m+€818,169
Cash
€89,192
2024 · €17,001+€72,192
Balance sheet total
€7.7m
2024 · €6.7m+€974,400
Largest movements
Assets
- Tangible fixed assets +€457,516
up €457,516 (+7.6%), from €6.0m to €6.5m
of which Land and buildings: +€476,404
- Financial fixed assets +€434,287
up €434,287 (+73.6%), from €589,758 to €1.0m
Equity and liabilities
- Reserves +€647,632
up €647,632 (+31.1%), from €2.1m to €2.7m
of which Tax-exempt reserves: +€647,632
- Provisions +€210,367
up €210,367 (+24.1%), from €871,134 to €1.1m
- Profit (loss) carried forward +€170,537
up €170,537 (+37.3%), from -€457,294 to -€286,757
Income statement
- Gross operating margin +€1.2m
up €1.2m (+694.5%), from €169,001 to €1.3m
- Depreciation -€14,784
down €14,784 (-7.4%), from €198,916 to €184,132
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.
Result 2024
-€113,479
Gross operating margin
+€1.2m
Depreciation
+€14,784
Other operating charges
-€7,710
Financial income
+€1
Financial charges
+€4,648
Taxes
+€13,145
Deferred taxes and other
-€237,059
Result 2025
€847,967
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.
From operations
+€1.2m
Investment
-€1.1m
Financing
-€55,540
Cash 2024
€17,001
From operations (derived)
+€1.2m
Net result for the year
+€847,967
Depreciation
+€184,132
Receivables within one year
-€10,369
Deferred charges and accrued income
-€36
Provisions
+€210,367
Trade debts
+€8,386
Tax, wage and social debts
-€2,998
Other debts
-€33,782
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
-€55,540
Debts after one year
-€26,176
Current portion of long-term debt
+€434
Contributions, distributions and other
-€29,798
Cash 2025
€89,192
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,735,081 | €7,709,481 | +€974,400 | +14.5% |
| Fixed assets | 21/28 | €6,599,818 | €7,491,621 | +€891,803 | +13.5% |
| Tangible fixed assets | 22/27 | €6,010,060 | €6,467,576 | +€457,516 | +7.6% |
| Land and buildings | 22 | €5,990,463 | €6,466,867 | +€476,404 | +8.0% |
| Plant, machinery and equipment | 23 | €18,776 | €118 | -€18,658 | -99.4% |
| Furniture and vehicles | 24 | €821 | €591 | -€230 | -28.0% |
| Financial fixed assets | 28 | €589,758 | €1,024,045 | +€434,287 | +73.6% |
| Current assets | 29/58 | €135,263 | €217,859 | +€82,597 | +61.1% |
| Amounts receivable within one year | 40/41 | €113,623 | €123,992 | +€10,369 | +9.1% |
| Trade receivables | 40 | €4,440 | €15,300 | +€10,860 | +244.6% |
| Other amounts receivable | 41 | €109,183 | €108,692 | -€491 | -0.4% |
| Cash at bank and in hand | 54/58 | €17,001 | €89,192 | +€72,192 | +424.6% |
| Deferred charges and accrued income | 490/1 | €4,639 | €4,675 | +€36 | +0.8% |
| Total equity and liabilities | 10/49 | €6,735,081 | €7,709,481 | +€974,400 | +14.5% |
| Equity | 10/15 | €4,775,443 | €5,593,611 | +€818,169 | +17.1% |
| Contributions | 10/11 | €3,151,210 | €3,151,210 | = | 0.0% |
| Capital | 10 | €3,151,210 | €3,151,210 | = | 0.0% |
| Issued capital | 100 | €3,151,210 | €3,151,210 | = | 0.0% |
| Reserves | 13 | €2,081,527 | €2,729,158 | +€647,632 | +31.1% |
| Non-distributable reserves | 130/1 | €11,500 | €11,500 | = | 0.0% |
| Legal reserve | 130 | €11,500 | €11,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,070,027 | €2,717,658 | +€647,632 | +31.3% |
| Profit (loss) carried forward | 14 | -€457,294 | -€286,757 | +€170,537 | +37.3% |
| Provisions and deferred taxes | 16 | €871,134 | €1,081,501 | +€210,367 | +24.1% |
| Deferred taxes | 168 | €871,134 | €1,081,501 | +€210,367 | +24.1% |
| Amounts payable | 17/49 | €1,088,504 | €1,034,369 | -€54,135 | -5.0% |
| Amounts payable after more than one year | 17 | €488,339 | €462,163 | -€26,176 | -5.4% |
| Financial debts | 170/4 | €470,524 | €444,349 | -€26,176 | -5.6% |
| Other amounts payable | 178/9 | €17,814 | €17,814 | = | 0.0% |
| Amounts payable within one year | 42/48 | €600,165 | €572,206 | -€27,960 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €25,742 | €26,176 | +€434 | +1.7% |
| Trade debts | 44 | €13,403 | €21,789 | +€8,386 | +62.6% |
| Suppliers | 440/4 | €13,403 | €21,789 | +€8,386 | +62.6% |
| Taxes, remuneration and social security | 45 | €36,034 | €33,036 | -€2,998 | -8.3% |
| Taxes | 450/3 | €33,034 | €33,036 | +€2 | 0.0% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €524,987 | €491,205 | -€33,782 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,916 | €184,132 | -€14,784 | -7.4% |
| Other operating charges | 640/8 | €51,664 | €59,374 | +€7,710 | +14.9% |
| Gross operating margin | 9900 | €169,001 | €1,342,638 | +€1.2m | +694.5% |
| Operating profit (loss) | 9901 | -€81,579 | €1,099,132 | +€1.2m | |
| Financial income | 75/76B | €0 | €2 | +€1 | +391.7% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +391.7% |
| Financial charges | 65/66B | €45,448 | €40,800 | -€4,648 | -10.2% |
| Recurring financial charges | 65 | €45,448 | €40,800 | -€4,648 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€127,026 | €1,058,334 | +€1.2m | |
| Transfer from deferred taxes | 780 | €26,692 | €27,156 | +€464 | +1.7% |
| Transfer to deferred taxes | 680 | - | €237,523 | +€237,523 | |
| Income taxes | 67/77 | €13,145 | - | -€13,145 | |
| Profit (loss) for the period | 9904 | -€113,479 | €847,967 | +€961,446 | |
| Transfer from tax-exempt reserves | 789 | €63,545 | €64,938 | +€1,393 | +2.2% |
| Transfer to tax-exempt reserves | 689 | - | €712,570 | +€712,570 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,934 | €200,335 | +€250,270 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.