Royemans: what changed
Royemans
Largest movements
- Tangible fixed assets -€8,705
down €8,705 (-13.0%), from €67,186 to €58,481
- Receivables within one year +€4,653
up €4,653 (+25.2%), from €18,438 to €23,091
of which Trade receivables: +€3,109
- Stocks and contracts -€2,320
down €2,320 (-39.5%), from €5,866 to €3,546
- Cash +€1,999
up €1,999 (+4.5%), from €44,787 to €46,786
mainly Depreciation (+€8,705) and Net result for the year (+€3,803)
- Trade debts -€6,782
down €6,782 (-58.5%), from €11,585 to €4,803
- Profit (loss) carried forward +€3,802
up €3,802 (+34.6%), from -€11,001 to -€7,199
- Gross operating margin +€18,300
up €18,300 (+38.6%), from €47,420 to €65,720
- Staff costs +€5,708
up €5,708 (+12.6%), from €45,356 to €51,064
- Taxes -€1,272
down €1,272 (-90.0%), from €1,413 to €141
- Other operating charges +€976
up €976 (+193%), from €506 to €1,482
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 | €136,430 | €132,458 | -€3,972 | -2.9% |
| Fixed assets | 21/28 | €67,186 | €58,481 | -€8,705 | -13.0% |
| Tangible fixed assets | 22/27 | €67,186 | €58,481 | -€8,705 | -13.0% |
| Land and buildings | 22 | €59,924 | €55,749 | -€4,175 | -7.0% |
| Plant, machinery and equipment | 23 | €842 | €366 | -€476 | -56.5% |
| Furniture and vehicles | 24 | €6,420 | €2,366 | -€4,054 | -63.1% |
| Current assets | 29/58 | €69,244 | €73,977 | +€4,733 | +6.8% |
| Stocks and contracts in progress | 3 | €5,866 | €3,546 | -€2,320 | -39.5% |
| Stocks | 30/36 | €5,866 | €3,546 | -€2,320 | -39.5% |
| Amounts receivable within one year | 40/41 | €18,438 | €23,091 | +€4,653 | +25.2% |
| Trade receivables | 40 | €17,513 | €20,622 | +€3,109 | +17.8% |
| Other amounts receivable | 41 | €925 | €2,469 | +€1,544 | +167% |
| Cash at bank and in hand | 54/58 | €44,787 | €46,786 | +€1,999 | +4.5% |
| Deferred charges and accrued income | 490/1 | €153 | €554 | +€401 | +262% |
| Total equity and liabilities | 10/49 | €136,430 | €132,458 | -€3,972 | -2.9% |
| Equity | 10/15 | €116,851 | €120,653 | +€3,802 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €109,260 | €109,260 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,424 | €2,424 | = | 0.0% |
| Distributable reserves | 133 | €106,836 | €106,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,001 | -€7,199 | +€3,802 | +34.6% |
| Amounts payable | 17/49 | €19,579 | €11,805 | -€7,774 | -39.7% |
| Amounts payable within one year | 42/48 | €19,579 | €11,805 | -€7,774 | -39.7% |
| Trade debts | 44 | €11,585 | €4,803 | -€6,782 | -58.5% |
| Suppliers | 440/4 | €11,585 | €4,803 | -€6,782 | -58.5% |
| Taxes, remuneration and social security | 45 | €3,433 | €2,998 | -€435 | -12.7% |
| Taxes | 450/3 | €340 | €351 | +€11 | +3.2% |
| Remuneration and social security | 454/9 | €3,093 | €2,647 | -€446 | -14.4% |
| Other amounts payable | 47/48 | €4,561 | €4,004 | -€557 | -12.2% |
| Remuneration, social security and pensions | 62 | €45,356 | €51,064 | +€5,708 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,172 | €8,705 | -€467 | -5.1% |
| Other operating charges | 640/8 | €506 | €1,482 | +€976 | +193% |
| Gross operating margin | 9900 | €47,420 | €65,720 | +€18,300 | +38.6% |
| Operating profit (loss) | 9901 | -€7,614 | €4,469 | +€12,083 | |
| Financial income | 75/76B | €27 | €48 | +€21 | +77.8% |
| Recurring financial income | 75 | €27 | €48 | +€21 | +77.8% |
| Financial charges | 65/66B | €523 | €573 | +€50 | +9.6% |
| Recurring financial charges | 65 | €523 | €573 | +€50 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,110 | €3,944 | +€12,054 | |
| Income taxes | 67/77 | €1,413 | €141 | -€1,272 | -90.0% |
| Profit (loss) for the period | 9904 | -€9,523 | €3,803 | +€13,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,523 | €3,803 | +€13,326 |
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 8 November 2026 via checked.be.