Roymans: what changed
Roymans
Largest movements
- Tangible fixed assets -€11,406
down €11,406 (-28.9%), from €39,441 to €28,034
of which Furniture and vehicles: -€6,294
- Cash -€7,295
down €7,295 (-42.8%), from €17,035 to €9,740
mainly Contributions, distributions and other (-€55,750) and Current portion of long-term debt (-€4,502)
- Stocks and contracts -€6,514
down €6,514 (-57.6%), from €11,302 to €4,788
- Intangible fixed assets -€3,326
down €3,326 (-100%), from €3,326 to €0
- Receivables within one year -€2,802
down €2,802 (-14.7%), from €19,038 to €16,235
of which Other amounts receivable: -€8,417
- Reserves -€34,000
down €34,000 (-53.8%), from €63,200 to €29,200
- Other debts +€11,618
new in 2025: €11,618
- Current portion of long-term debt -€4,502
down €4,502 (-57.5%), from €7,830 to €3,327
- Debts after one year -€3,327
no longer reported in 2025 (was €3,327)
- Tax, wage and social debts -€1,125
no longer reported in 2025 (was €1,125)
- Staff costs -€14,806
down €14,806 (-98.3%), from €15,065 to €259
- Gross operating margin +€8,626
up €8,626 (+29.4%), from €29,319 to €37,944
- Taxes +€2,175
new in 2025: €2,175
- Financial income +€2,105
up €2,105 (+65.8%), from €3,200 to €5,305
- Depreciation +€615
up €615 (+4.1%), from €15,127 to €15,742
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 | €94,210 | €62,772 | -€31,438 | -33.4% |
| Fixed assets | 21/28 | €43,546 | €28,814 | -€14,732 | -33.8% |
| Intangible fixed assets | 21 | €3,326 | €0 | -€3,326 | -100% |
| Tangible fixed assets | 22/27 | €39,441 | €28,034 | -€11,406 | -28.9% |
| Land and buildings | 22 | €6,873 | €5,924 | -€949 | -13.8% |
| Plant, machinery and equipment | 23 | €7,058 | €5,006 | -€2,052 | -29.1% |
| Furniture and vehicles | 24 | €15,239 | €8,945 | -€6,294 | -41.3% |
| Other tangible fixed assets | 26 | €10,271 | €8,159 | -€2,112 | -20.6% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €50,664 | €33,957 | -€16,706 | -33.0% |
| Stocks and contracts in progress | 3 | €11,302 | €4,788 | -€6,514 | -57.6% |
| Stocks | 30/36 | €11,302 | €4,788 | -€6,514 | -57.6% |
| Amounts receivable within one year | 40/41 | €19,038 | €16,235 | -€2,802 | -14.7% |
| Trade receivables | 40 | €5,574 | €11,189 | +€5,615 | +101% |
| Other amounts receivable | 41 | €13,464 | €5,047 | -€8,417 | -62.5% |
| Cash at bank and in hand | 54/58 | €17,035 | €9,740 | -€7,295 | -42.8% |
| Deferred charges and accrued income | 490/1 | €3,290 | €3,195 | -€95 | -2.9% |
| Total equity and liabilities | 10/49 | €94,210 | €62,772 | -€31,438 | -33.4% |
| Equity | 10/15 | €79,652 | €46,242 | -€33,410 | -41.9% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €63,200 | €29,200 | -€34,000 | -53.8% |
| Distributable reserves | 133 | €63,200 | €29,200 | -€34,000 | -53.8% |
| Profit (loss) carried forward | 14 | -€548 | €42 | +€590 | |
| Amounts payable | 17/49 | €14,558 | €16,529 | +€1,972 | +13.5% |
| Amounts payable after more than one year | 17 | €3,327 | - | -€3,327 | |
| Financial debts | 170/4 | €3,327 | - | -€3,327 | |
| Amounts payable within one year | 42/48 | €10,661 | €15,959 | +€5,299 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €7,830 | €3,327 | -€4,502 | -57.5% |
| Financial debts | 43 | €1,706 | €1,015 | -€691 | -40.5% |
| Credit institutions | 430/8 | €1,706 | €1,015 | -€691 | -40.5% |
| Trade debts | 44 | - | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €1,125 | - | -€1,125 | |
| Taxes | 450/3 | €1,125 | - | -€1,125 | |
| Other amounts payable | 47/48 | - | €11,618 | +€11,618 | |
| Accrued charges and deferred income | 492/3 | €570 | €570 | = | 0.0% |
| Non-recurring operating income | 76A | €6,570 | - | -€6,570 | |
| Remuneration, social security and pensions | 62 | €15,065 | €259 | -€14,806 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,127 | €15,742 | +€615 | +4.1% |
| Other operating charges | 640/8 | €1,337 | €1,420 | +€83 | +6.2% |
| Gross operating margin | 9900 | €29,319 | €37,944 | +€8,626 | +29.4% |
| Operating profit (loss) | 9901 | -€2,210 | €20,524 | +€22,734 | |
| Financial income | 75/76B | €3,200 | €5,305 | +€2,105 | +65.8% |
| Recurring financial income | 75 | €3,200 | €5,305 | +€2,105 | +65.8% |
| Financial charges | 65/66B | €1,336 | €1,313 | -€22 | -1.7% |
| Recurring financial charges | 65 | €1,336 | €1,313 | -€22 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€346 | €24,515 | +€24,861 | |
| Income taxes | 67/77 | - | €2,175 | +€2,175 | |
| Profit (loss) for the period | 9904 | -€346 | €22,340 | +€22,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€346 | €22,340 | +€22,686 |
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 1 November 2026 via checked.be.