ROYA: 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.
ROYA
Largest movements
- Tangible fixed assets -€25,713
down €25,713 (-4.9%), from €529,489 to €503,776
- Reserves -€19,505
down €19,505 (-3.7%), from €520,311 to €500,806
of which Tax-exempt reserves: -€19,505
- Profit (loss) carried forward -€6,485
down €6,485 (-31.6%), from -€20,511 to -€26,996
- Financial income -€93,246
no longer reported in 2025 (was €93,246)
of which Financial income: -€93,246
- Gross operating margin +€8,954
up €8,954, from -€8,837 to €117
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €534,603 | €506,870 | -€27,733 | -5.2% |
| Fixed assets | 21/28 | €529,489 | €503,776 | -€25,713 | -4.9% |
| Tangible fixed assets | 22/27 | €529,489 | €503,776 | -€25,713 | -4.9% |
| Land and buildings | 22 | €529,489 | €503,776 | -€25,713 | -4.9% |
| Current assets | 29/58 | €5,114 | €3,094 | -€2,020 | -39.5% |
| Amounts receivable within one year | 40/41 | €370 | €455 | +€85 | +23.0% |
| Other amounts receivable | 41 | €370 | €455 | +€85 | +23.0% |
| Cash at bank and in hand | 54/58 | €4,744 | €2,639 | -€2,105 | -44.4% |
| Total equity and liabilities | 10/49 | €534,603 | €506,870 | -€27,733 | -5.2% |
| Equity | 10/15 | €519,800 | €493,810 | -€25,990 | -5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €520,311 | €500,806 | -€19,505 | -3.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €437,324 | €417,819 | -€19,505 | -4.5% |
| Distributable reserves | 133 | €80,987 | €80,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,511 | -€26,996 | -€6,485 | -31.6% |
| Amounts payable | 17/49 | €14,803 | €13,060 | -€1,743 | -11.8% |
| Amounts payable within one year | 42/48 | €14,803 | €13,060 | -€1,743 | -11.8% |
| Trade debts | 44 | €723 | - | -€723 | |
| Suppliers | 440/4 | €723 | - | -€723 | |
| Other amounts payable | 47/48 | €14,080 | €13,060 | -€1,020 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,713 | €25,713 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€8,837 | €117 | +€8,954 | |
| Operating profit (loss) | 9901 | -€34,668 | -€25,716 | +€8,952 | +25.8% |
| Financial income | 75/76B | €93,246 | - | -€93,246 | |
| Recurring financial income | 75 | €93,246 | - | -€93,246 | |
| Non-recurring financial income | 76B | €93,246 | - | -€93,246 | |
| Financial charges | 65/66B | €191 | €275 | +€84 | +44.0% |
| Recurring financial charges | 65 | €191 | €275 | +€84 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €58,387 | -€25,991 | -€84,378 | |
| Profit (loss) for the period | 9904 | €58,387 | -€25,991 | -€84,378 | |
| Transfer from tax-exempt reserves | 789 | €19,505 | €19,505 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,892 | -€6,486 | -€84,378 |
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 28 September 2026 via checked.be.