Royster: 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.
Royster
Largest movements
- Receivables within one year +€14,625
up €14,625 (+142%), from €10,267 to €24,892
of which Trade receivables: +€13,206
- Cash +€5,339
up €5,339 (+67.6%), from €7,895 to €13,233
mainly Net result for the year (+€19,742) and Depreciation (+€3,905)
- Tangible fixed assets -€3,905
down €3,905 (-25.2%), from €15,468 to €11,564
of which Furniture and vehicles: -€2,086
- Reserves +€19,742
up €19,742 (+37.6%), from €52,517 to €72,259
- Tax, wage and social debts -€4,957
down €4,957 (-42.8%), from €11,573 to €6,616
of which Taxes: -€3,468
- Trade debts +€997
up €997 (+79.3%), from €1,258 to €2,256
- Gross operating margin +€8,323
up €8,323 (+35.4%), from €23,530 to €31,853
- Taxes +€2,583
up €2,583 (+42.3%), from €6,099 to €8,682
- Depreciation +€687
up €687 (+21.3%), from €3,218 to €3,905
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 | €68,869 | €85,056 | +€16,187 | +23.5% |
| Fixed assets | 21/28 | €15,468 | €11,564 | -€3,905 | -25.2% |
| Tangible fixed assets | 22/27 | €15,468 | €11,564 | -€3,905 | -25.2% |
| Plant, machinery and equipment | 23 | €2,384 | €1,137 | -€1,248 | -52.3% |
| Furniture and vehicles | 24 | €7,538 | €5,452 | -€2,086 | -27.7% |
| Other tangible fixed assets | 26 | €5,546 | €4,975 | -€571 | -10.3% |
| Current assets | 29/58 | €53,401 | €73,492 | +€20,091 | +37.6% |
| Amounts receivable after more than one year | 29 | €32,621 | €32,887 | +€266 | +0.8% |
| Other amounts receivable | 291 | €32,621 | €32,887 | +€266 | +0.8% |
| Amounts receivable within one year | 40/41 | €10,267 | €24,892 | +€14,625 | +142% |
| Trade receivables | 40 | €9,948 | €23,155 | +€13,206 | +133% |
| Other amounts receivable | 41 | €319 | €1,737 | +€1,418 | +445% |
| Cash at bank and in hand | 54/58 | €7,895 | €13,233 | +€5,339 | +67.6% |
| Deferred charges and accrued income | 490/1 | €2,618 | €2,479 | -€139 | -5.3% |
| Total equity and liabilities | 10/49 | €68,869 | €85,056 | +€16,187 | +23.5% |
| Equity | 10/15 | €55,537 | €75,279 | +€19,742 | +35.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,517 | €72,259 | +€19,742 | +37.6% |
| Distributable reserves | 133 | €52,517 | €72,259 | +€19,742 | +37.6% |
| Profit (loss) carried forward | 14 | €21 | €21 | = | 0.0% |
| Amounts payable | 17/49 | €13,332 | €9,777 | -€3,555 | -26.7% |
| Amounts payable within one year | 42/48 | €13,332 | €9,777 | -€3,555 | -26.7% |
| Financial debts | 43 | €500 | €905 | +€404 | +80.8% |
| Credit institutions | 430/8 | €500 | €905 | +€404 | +80.8% |
| Trade debts | 44 | €1,258 | €2,256 | +€997 | +79.3% |
| Suppliers | 440/4 | €1,258 | €2,256 | +€997 | +79.3% |
| Taxes, remuneration and social security | 45 | €11,573 | €6,616 | -€4,957 | -42.8% |
| Taxes | 450/3 | €10,084 | €6,616 | -€3,468 | -34.4% |
| Remuneration and social security | 454/9 | €1,489 | €0 | -€1,489 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,218 | €3,905 | +€687 | +21.3% |
| Other operating charges | 640/8 | €620 | €507 | -€113 | -18.2% |
| Gross operating margin | 9900 | €23,530 | €31,853 | +€8,323 | +35.4% |
| Operating profit (loss) | 9901 | €19,692 | €27,441 | +€7,750 | +39.4% |
| Financial income | 75/76B | €1,103 | €1,151 | +€48 | +4.3% |
| Recurring financial income | 75 | €1,103 | €1,151 | +€48 | +4.3% |
| Financial charges | 65/66B | €103 | €168 | +€65 | +62.7% |
| Recurring financial charges | 65 | €103 | €168 | +€65 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €20,691 | €28,424 | +€7,732 | +37.4% |
| Income taxes | 67/77 | €6,099 | €8,682 | +€2,583 | +42.3% |
| Profit (loss) for the period | 9904 | €14,592 | €19,742 | +€5,150 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,592 | €19,742 | +€5,150 | +35.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.