ROYEN Léon: 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.
ROYEN Léon
Largest movements
- Tangible fixed assets +€6,106
up €6,106 (+15.2%), from €40,203 to €46,309
of which Furniture and vehicles: +€7,426
- Cash -€2,377
down €2,377 (-71.9%), from €3,306 to €929
mainly Other debts (-€52,048) and Investment in fixed assets (net) (-€19,079)
- Other debts -€52,048
down €52,048 (-56.1%), from €92,852 to €40,804
- Profit (loss) carried forward +€35,969
up €35,969, from -€31,745 to €4,224
- Trade debts +€12,248
up €12,248 (+165.0%), from €7,424 to €19,671
- Tax, wage and social debts +€7,853
new in 2025: €7,853
- Gross operating margin +€53,318
up €53,318 (+1216.1%), from €4,384 to €57,703
- Taxes +€7,853
new in 2025: €7,853
- Depreciation +€2,414
up €2,414 (+22.9%), from €10,559 to €12,973
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 | €75,380 | €78,752 | +€3,372 | +4.5% |
| Fixed assets | 21/28 | €40,326 | €46,432 | +€6,106 | +15.1% |
| Tangible fixed assets | 22/27 | €40,203 | €46,309 | +€6,106 | +15.2% |
| Plant, machinery and equipment | 23 | €2,693 | €1,373 | -€1,320 | -49.0% |
| Furniture and vehicles | 24 | €37,511 | €44,937 | +€7,426 | +19.8% |
| Financial fixed assets | 28 | €123 | €123 | = | 0.0% |
| Current assets | 29/58 | €35,053 | €32,319 | -€2,734 | -7.8% |
| Amounts receivable within one year | 40/41 | €29,012 | €28,653 | -€359 | -1.2% |
| Trade receivables | 40 | €21,289 | €17,676 | -€3,613 | -17.0% |
| Other amounts receivable | 41 | €7,723 | €10,977 | +€3,253 | +42.1% |
| Cash at bank and in hand | 54/58 | €3,306 | €929 | -€2,377 | -71.9% |
| Deferred charges and accrued income | 490/1 | €2,735 | €2,738 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €75,380 | €78,752 | +€3,372 | +4.5% |
| Equity | 10/15 | -€25,545 | €10,424 | +€35,969 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,745 | €4,224 | +€35,969 | |
| Amounts payable | 17/49 | €100,925 | €68,328 | -€32,597 | -32.3% |
| Amounts payable within one year | 42/48 | €100,276 | €68,328 | -€31,948 | -31.9% |
| Trade debts | 44 | €7,424 | €19,671 | +€12,248 | +165.0% |
| Suppliers | 440/4 | €7,424 | €19,671 | +€12,248 | +165.0% |
| Taxes, remuneration and social security | 45 | - | €7,853 | +€7,853 | |
| Taxes | 450/3 | - | €7,853 | +€7,853 | |
| Other amounts payable | 47/48 | €92,852 | €40,804 | -€52,048 | -56.1% |
| Accrued charges and deferred income | 492/3 | €649 | - | -€649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,559 | €12,973 | +€2,414 | +22.9% |
| Other operating charges | 640/8 | €828 | €843 | +€15 | +1.8% |
| Gross operating margin | 9900 | €4,384 | €57,703 | +€53,318 | +1216.1% |
| Operating profit (loss) | 9901 | -€7,002 | €43,887 | +€50,889 | |
| Financial charges | 65/66B | €32 | €65 | +€33 | +103.6% |
| Recurring financial charges | 65 | €32 | €65 | +€33 | +103.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,035 | €43,822 | +€50,856 | |
| Income taxes | 67/77 | - | €7,853 | +€7,853 | |
| Profit (loss) for the period | 9904 | -€7,035 | €35,969 | +€43,003 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,035 | €35,969 | +€43,003 |
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 7 October 2026 via checked.be.