ROYBE: 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.
ROYBE
Largest movements
- Tangible fixed assets -€4,255
down €4,255 (-4.1%), from €104,270 to €100,015
- Cash +€4,139
up €4,139 (+13.9%), from €29,684 to €33,824
mainly Depreciation (+€4,255) and Net result for the year (+€969)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,179
up €2,179 (+46.8%), from €4,659 to €6,838
- Other operating charges -€372
down €372 (-21.0%), from €1,773 to €1,400
- Financial charges +€94
up €94 (+78.2%), from €120 to €214
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 | €133,954 | €134,541 | +€586 | +0.4% |
| Fixed assets | 21/28 | €104,270 | €100,015 | -€4,255 | -4.1% |
| Tangible fixed assets | 22/27 | €104,270 | €100,015 | -€4,255 | -4.1% |
| Land and buildings | 22 | €104,270 | €100,015 | -€4,255 | -4.1% |
| Current assets | 29/58 | €29,684 | €34,526 | +€4,842 | +16.3% |
| Cash at bank and in hand | 54/58 | €29,684 | €33,824 | +€4,139 | +13.9% |
| Deferred charges and accrued income | 490/1 | - | €702 | +€702 | |
| Total equity and liabilities | 10/49 | €133,954 | €134,541 | +€586 | +0.4% |
| Equity | 10/15 | €133,517 | €134,485 | +€969 | +0.7% |
| Contributions | 10/11 | €207,487 | €207,487 | = | 0.0% |
| Capital | 10 | €207,487 | €207,487 | = | 0.0% |
| Issued capital | 100 | €207,487 | €207,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,970 | -€73,001 | +€969 | +1.3% |
| Amounts payable | 17/49 | €438 | €55 | -€382 | -87.4% |
| Amounts payable within one year | 42/48 | €438 | €55 | -€382 | -87.4% |
| Trade debts | 44 | €438 | €55 | -€382 | -87.4% |
| Suppliers | 440/4 | €438 | €55 | -€382 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,220 | €4,255 | +€35 | +0.8% |
| Other operating charges | 640/8 | €1,773 | €1,400 | -€372 | -21.0% |
| Gross operating margin | 9900 | €4,659 | €6,838 | +€2,179 | +46.8% |
| Operating profit (loss) | 9901 | -€1,333 | €1,183 | +€2,516 | |
| Financial charges | 65/66B | €120 | €214 | +€94 | +78.2% |
| Recurring financial charges | 65 | €120 | €214 | +€94 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,453 | €969 | +€2,422 | |
| Profit (loss) for the period | 9904 | -€1,453 | €969 | +€2,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,453 | €969 | +€2,422 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.