SROYA: 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.
SROYA
Largest movements
- Stocks and contracts -€8,986
down €8,986 (-65.6%), from €13,704 to €4,718
- Cash -€5,477
down €5,477 (-44.2%), from €12,403 to €6,925
mainly Net result for the year (-€8,402) and Tax, wage and social debts (-€6,968)
- Profit (loss) carried forward -€8,402
down €8,402 (-283%), from -€2,964 to -€11,366
- Tax, wage and social debts -€6,968
down €6,968 (-83.4%), from €8,356 to €1,388
of which Taxes: -€3,701
- Trade debts +€909
up €909 (+127%), from €717 to €1,626
- Purchases and services -€18,485
down €18,485 (-10.3%), from €178,709 to €160,224
- Turnover -€14,968
down €14,968 (-9.4%), from €158,994 to €144,026
- Gross operating margin +€6,678
up €6,678 (+48.9%), from -€13,657 to -€6,978
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 | €26,568 | €12,107 | -€14,461 | -54.4% |
| Current assets | 29/58 | €26,568 | €12,107 | -€14,461 | -54.4% |
| Stocks and contracts in progress | 3 | €13,704 | €4,718 | -€8,986 | -65.6% |
| Stocks | 30/36 | €13,704 | €4,718 | -€8,986 | -65.6% |
| Amounts receivable within one year | 40/41 | €461 | €464 | +€3 | +0.6% |
| Trade receivables | 40 | €461 | €464 | +€3 | +0.6% |
| Cash at bank and in hand | 54/58 | €12,403 | €6,925 | -€5,477 | -44.2% |
| Total equity and liabilities | 10/49 | €26,568 | €12,107 | -€14,461 | -54.4% |
| Equity | 10/15 | €17,496 | €9,094 | -€8,402 | -48.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,964 | -€11,366 | -€8,402 | -283% |
| Amounts payable | 17/49 | €9,072 | €3,014 | -€6,058 | -66.8% |
| Amounts payable within one year | 42/48 | €9,072 | €3,014 | -€6,058 | -66.8% |
| Trade debts | 44 | €717 | €1,626 | +€909 | +127% |
| Suppliers | 440/4 | €717 | €1,626 | +€909 | +127% |
| Taxes, remuneration and social security | 45 | €8,356 | €1,388 | -€6,968 | -83.4% |
| Taxes | 450/3 | €5,089 | €1,388 | -€3,701 | -72.7% |
| Remuneration and social security | 454/9 | €3,266 | - | -€3,266 | |
| Turnover | 70 | €158,994 | €144,026 | -€14,968 | -9.4% |
| Non-recurring operating income | 76A | - | €2,623 | +€2,623 | |
| Goods, raw materials, services and sundry goods | 60/61 | €178,709 | €160,224 | -€18,485 | -10.3% |
| Other operating charges | 640/8 | €620 | €795 | +€175 | +28.2% |
| Gross operating margin | 9900 | -€13,657 | -€6,978 | +€6,678 | +48.9% |
| Operating profit (loss) | 9901 | -€14,277 | -€7,773 | +€6,503 | +45.6% |
| Financial charges | 65/66B | €85 | €629 | +€544 | +642% |
| Recurring financial charges | 65 | €85 | €629 | +€544 | +642% |
| Profit (loss) for the period before taxes | 9903 | -€14,362 | -€8,402 | +€5,959 | +41.5% |
| Profit (loss) for the period | 9904 | -€14,362 | -€8,402 | +€5,959 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,362 | -€8,402 | +€5,959 | +41.5% |
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.