Royens Bouwonderneming: what changed
Two financial 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.
Royens Bouwonderneming
Largest movements
- Receivables within one year -€9,924
down €9,924 (-15.4%), from €64,396 to €54,472
of which Trade receivables: -€7,545
- Reserves -€12,865
down €12,865 (-50.5%), from €25,481 to €12,616
- Other debts +€6,990
up €6,990 (+35.8%), from €19,519 to €26,508
- Debts after one year -€2,635
down €2,635 (-100%), from €2,635 to €0
- Current portion of long-term debt -€2,542
down €2,542 (-49.1%), from €5,177 to €2,635
- Trade debts +€2,164
up €2,164 (+763%), from €283 to €2,447
- Gross operating margin -€7,819
down €7,819 (-27.3%), from €28,660 to €20,841
- Taxes -€1,663
down €1,663 (-26.5%), from €6,269 to €4,605
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.
Derived cash bridge
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 | €66,388 | €56,688 | -€9,701 | -14.6% |
| Fixed assets | 21/28 | €1,978 | €1,981 | +€2 | +0.1% |
| Tangible fixed assets | 22/27 | €1,978 | €1,981 | +€2 | +0.1% |
| Plant, machinery and equipment | 23 | €0 | €1,413 | +€1,413 | |
| Furniture and vehicles | 24 | €1,978 | €568 | -€1,410 | -71.3% |
| Current assets | 29/58 | €64,410 | €54,707 | -€9,703 | -15.1% |
| Amounts receivable within one year | 40/41 | €64,396 | €54,472 | -€9,924 | -15.4% |
| Trade receivables | 40 | €12,118 | €4,573 | -€7,545 | -62.3% |
| Other amounts receivable | 41 | €52,277 | €49,899 | -€2,378 | -4.5% |
| Cash at bank and in hand | 54/58 | €14 | €235 | +€221 | +1,534% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €66,388 | €56,688 | -€9,701 | -14.6% |
| Equity | 10/15 | €30,481 | €17,616 | -€12,865 | -42.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,481 | €12,616 | -€12,865 | -50.5% |
| Distributable reserves | 133 | €25,481 | €12,616 | -€12,865 | -50.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,907 | €39,072 | +€3,164 | +8.8% |
| Amounts payable after more than one year | 17 | €2,635 | €0 | -€2,635 | -100% |
| Financial debts | 170/4 | €2,635 | €0 | -€2,635 | -100% |
| Amounts payable within one year | 42/48 | €33,273 | €39,072 | +€5,799 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €5,177 | €2,635 | -€2,542 | -49.1% |
| Trade debts | 44 | €283 | €2,447 | +€2,164 | +763% |
| Suppliers | 440/4 | €283 | €2,447 | +€2,164 | +763% |
| Taxes, remuneration and social security | 45 | €8,293 | €7,481 | -€812 | -9.8% |
| Taxes | 450/3 | €6,048 | €7,481 | +€1,433 | +23.7% |
| Remuneration and social security | 454/9 | €2,245 | €0 | -€2,245 | -100% |
| Other amounts payable | 47/48 | €19,519 | €26,508 | +€6,990 | +35.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €1,428 | -€19 | -1.3% |
| Other operating charges | 640/8 | €550 | €618 | +€68 | +12.3% |
| Gross operating margin | 9900 | €28,660 | €20,841 | -€7,819 | -27.3% |
| Operating profit (loss) | 9901 | €26,662 | €18,795 | -€7,867 | -29.5% |
| Financial income | 75/76B | €2,912 | €2,997 | +€85 | +2.9% |
| Recurring financial income | 75 | €2,912 | €2,997 | +€85 | +2.9% |
| Financial charges | 65/66B | €342 | €379 | +€37 | +10.9% |
| Recurring financial charges | 65 | €342 | €379 | +€37 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €29,232 | €21,413 | -€7,819 | -26.7% |
| Income taxes | 67/77 | €6,269 | €4,605 | -€1,663 | -26.5% |
| Profit (loss) for the period | 9904 | €22,963 | €16,808 | -€6,156 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,963 | €16,808 | -€6,156 | -26.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.