Slagerij Roy: 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.
Slagerij Roy
Largest movements
- Cash +€25,272
up €25,272 (+215%), from €11,767 to €37,038
mainly Depreciation (+€58,529) and Net result for the year (+€44,824)
- Tangible fixed assets -€5,722
down €5,722 (-2.0%), from €284,729 to €279,007
of which Land and buildings: -€16,839
- Intangible fixed assets -€5,000
down €5,000 (-12.1%), from €41,247 to €36,247
- Stocks and contracts -€4,000
down €4,000 (-32.0%), from €12,500 to €8,500
- Profit (loss) carried forward +€44,824
new in 2025: €44,824
- Debts after one year -€39,773
down €39,773 (-15.8%), from €251,358 to €211,585
- Trade debts -€14,733
down €14,733 (-61.9%), from €23,787 to €9,054
- Tax, wage and social debts +€9,178
up €9,178 (+49.2%), from €18,640 to €27,817
of which Remuneration and social security: +€5,068
- Other debts +€9,087
up €9,087 (+123%), from €7,409 to €16,496
- Gross operating margin +€110,684
up €110,684 (+64.9%), from €170,621 to €281,304
- Staff costs +€31,259
up €31,259 (+28.3%), from €110,283 to €141,542
- Taxes +€11,711
up €11,711 (+8,631%), from €136 to €11,847
- Depreciation +€11,122
up €11,122 (+23.5%), from €47,407 to €58,529
- Write-downs +€9,573
new in 2025: €9,573
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 | €379,748 | €383,843 | +€4,095 | +1.1% |
| Fixed assets | 21/28 | €325,976 | €315,254 | -€10,722 | -3.3% |
| Intangible fixed assets | 21 | €41,247 | €36,247 | -€5,000 | -12.1% |
| Tangible fixed assets | 22/27 | €284,729 | €279,007 | -€5,722 | -2.0% |
| Land and buildings | 22 | €147,454 | €130,615 | -€16,839 | -11.4% |
| Plant, machinery and equipment | 23 | €93,704 | €112,334 | +€18,630 | +19.9% |
| Furniture and vehicles | 24 | €2,706 | €10,501 | +€7,795 | +288% |
| Leasing and similar rights | 25 | €40,865 | €25,557 | -€15,308 | -37.5% |
| Current assets | 29/58 | €53,772 | €68,590 | +€14,817 | +27.6% |
| Stocks and contracts in progress | 3 | €12,500 | €8,500 | -€4,000 | -32.0% |
| Stocks | 30/36 | €12,500 | €8,500 | -€4,000 | -32.0% |
| Amounts receivable within one year | 40/41 | €21,597 | €17,957 | -€3,639 | -16.9% |
| Trade receivables | 40 | €17,505 | €17,804 | +€299 | +1.7% |
| Other amounts receivable | 41 | €4,092 | €153 | -€3,938 | -96.3% |
| Cash at bank and in hand | 54/58 | €11,767 | €37,038 | +€25,272 | +215% |
| Deferred charges and accrued income | 490/1 | €7,909 | €5,094 | -€2,815 | -35.6% |
| Total equity and liabilities | 10/49 | €379,748 | €383,843 | +€4,095 | +1.1% |
| Equity | 10/15 | €30,200 | €75,024 | +€44,824 | +148% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,200 | €20,200 | = | 0.0% |
| Distributable reserves | 133 | €20,200 | €20,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €44,824 | +€44,824 | |
| Amounts payable | 17/49 | €349,548 | €308,819 | -€40,729 | -11.7% |
| Amounts payable after more than one year | 17 | €251,358 | €211,585 | -€39,773 | -15.8% |
| Financial debts | 170/4 | €251,358 | €211,585 | -€39,773 | -15.8% |
| Amounts payable within one year | 42/48 | €98,190 | €93,139 | -€5,051 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €48,355 | €39,773 | -€8,583 | -17.7% |
| Trade debts | 44 | €23,787 | €9,054 | -€14,733 | -61.9% |
| Suppliers | 440/4 | €23,787 | €9,054 | -€14,733 | -61.9% |
| Taxes, remuneration and social security | 45 | €18,640 | €27,817 | +€9,178 | +49.2% |
| Taxes | 450/3 | €1,626 | €5,736 | +€4,110 | +253% |
| Remuneration and social security | 454/9 | €17,013 | €22,081 | +€5,068 | +29.8% |
| Other amounts payable | 47/48 | €7,409 | €16,496 | +€9,087 | +123% |
| Accrued charges and deferred income | 492/3 | - | €4,095 | +€4,095 | |
| Non-recurring operating income | 76A | €6,432 | €0 | -€6,432 | -100% |
| Remuneration, social security and pensions | 62 | €110,283 | €141,542 | +€31,259 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,407 | €58,529 | +€11,122 | +23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,573 | +€9,573 | |
| Other operating charges | 640/8 | €3,061 | €4,387 | +€1,325 | +43.3% |
| Gross operating margin | 9900 | €170,621 | €281,304 | +€110,684 | +64.9% |
| Operating profit (loss) | 9901 | €9,869 | €67,274 | +€57,405 | +582% |
| Financial income | 75/76B | €5 | €3 | -€2 | -33.6% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -33.6% |
| Financial charges | 65/66B | €10,085 | €10,606 | +€521 | +5.2% |
| Recurring financial charges | 65 | €10,085 | €10,606 | +€521 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€211 | €56,671 | +€56,882 | |
| Income taxes | 67/77 | €136 | €11,847 | +€11,711 | +8,631% |
| Profit (loss) for the period | 9904 | -€347 | €44,824 | +€45,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€347 | €44,824 | +€45,171 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.