RYJA: 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.
RYJA
Largest movements
- Tangible fixed assets -€20,768
down €20,768 (-5.9%), from €352,271 to €331,503
of which Land and buildings: -€19,410
- Cash +€14,136
up €14,136 (+60.7%), from €23,280 to €37,416
mainly Depreciation (+€20,768) and Net result for the year (+€18,844)
- Debts after one year -€22,186
down €22,186 (-20.6%), from €107,808 to €85,621
- Reserves +€18,844
up €18,844 (+93.3%), from €20,187 to €39,031
- Gross operating margin +€5,320
up €5,320 (+11.9%), from €44,545 to €49,865
- Depreciation -€1,465
down €1,465 (-6.6%), from €22,233 to €20,768
- Taxes +€1,213
up €1,213 (+34.8%), from €3,485 to €4,698
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 | €388,441 | €385,260 | -€3,180 | -0.8% |
| Fixed assets | 21/28 | €352,271 | €331,503 | -€20,768 | -5.9% |
| Tangible fixed assets | 22/27 | €352,271 | €331,503 | -€20,768 | -5.9% |
| Land and buildings | 22 | €350,774 | €331,364 | -€19,410 | -5.5% |
| Plant, machinery and equipment | 23 | €1,496 | €139 | -€1,358 | -90.7% |
| Current assets | 29/58 | €36,170 | €53,758 | +€17,588 | +48.6% |
| Amounts receivable within one year | 40/41 | €12,415 | €12,863 | +€449 | +3.6% |
| Trade receivables | 40 | €12,415 | €10,061 | -€2,353 | -19.0% |
| Other amounts receivable | 41 | - | €2,802 | +€2,802 | |
| Cash at bank and in hand | 54/58 | €23,280 | €37,416 | +€14,136 | +60.7% |
| Deferred charges and accrued income | 490/1 | €476 | €3,479 | +€3,003 | +631% |
| Total equity and liabilities | 10/49 | €388,441 | €385,260 | -€3,180 | -0.8% |
| Equity | 10/15 | €23,187 | €42,031 | +€18,844 | +81.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,187 | €39,031 | +€18,844 | +93.3% |
| Distributable reserves | 133 | €20,187 | €39,031 | +€18,844 | +93.3% |
| Amounts payable | 17/49 | €365,254 | €343,230 | -€22,024 | -6.0% |
| Amounts payable after more than one year | 17 | €107,808 | €85,621 | -€22,186 | -20.6% |
| Financial debts | 170/4 | €107,808 | €85,621 | -€22,186 | -20.6% |
| Amounts payable within one year | 42/48 | €257,447 | €257,609 | +€162 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €21,921 | €22,186 | +€266 | +1.2% |
| Trade debts | 44 | €900 | €1,418 | +€518 | +57.6% |
| Suppliers | 440/4 | €900 | €1,418 | +€518 | +57.6% |
| Taxes, remuneration and social security | 45 | €9,059 | €8,714 | -€345 | -3.8% |
| Taxes | 450/3 | €9,059 | €8,714 | -€345 | -3.8% |
| Other amounts payable | 47/48 | €225,567 | €225,290 | -€277 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,233 | €20,768 | -€1,465 | -6.6% |
| Other operating charges | 640/8 | €3,114 | €3,182 | +€68 | +2.2% |
| Gross operating margin | 9900 | €44,545 | €49,865 | +€5,320 | +11.9% |
| Operating profit (loss) | 9901 | €19,198 | €25,915 | +€6,718 | +35.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,621 | €2,373 | -€247 | -9.4% |
| Recurring financial charges | 65 | €2,621 | €2,373 | -€247 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €16,577 | €23,542 | +€6,965 | +42.0% |
| Income taxes | 67/77 | €3,485 | €4,698 | +€1,213 | +34.8% |
| Profit (loss) for the period | 9904 | €13,092 | €18,844 | +€5,752 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,092 | €18,844 | +€5,752 | +43.9% |
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 25 October 2026 via checked.be.