Steven Roymans BV: 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.
Steven Roymans BV
Largest movements
- Intangible fixed assets +€433,817
up €433,817 (+36.9%), from €1.2m to €1.6m
- Current investments +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Cash +€85,332
up €85,332 (+24.5%), from €348,304 to €433,636
mainly Net result for the year (+€1.5m) and Depreciation (+€226,727)
- Tangible fixed assets -€62,312
down €62,312 (-4.2%), from €1.5m to €1.4m
of which Land and buildings: -€48,118
- Profit (loss) carried forward +€321,972
up €321,972 (+63.4%), from €508,003 to €829,975
- Other debts +€119,220
up €119,220 (+26.2%), from €455,496 to €574,716
- Debts after one year +€96,825
up €96,825 (+4.6%), from €2.1m to €2.2m
- Gross operating margin +€1.3m
up €1.3m (+98.0%), from €1.3m to €2.6m
- Taxes +€279,070
up €279,070 (+551%), from €50,628 to €329,698
- Staff costs +€97,164
up €97,164 (+24.8%), from €391,672 to €488,836
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 | €3,391,742 | €3,983,987 | +€592,245 | +17.5% |
| Fixed assets | 21/28 | €2,674,266 | €3,045,772 | +€371,505 | +13.9% |
| Intangible fixed assets | 21 | €1,174,810 | €1,608,627 | +€433,817 | +36.9% |
| Tangible fixed assets | 22/27 | €1,499,456 | €1,437,144 | -€62,312 | -4.2% |
| Land and buildings | 22 | €1,448,218 | €1,400,100 | -€48,118 | -3.3% |
| Plant, machinery and equipment | 23 | €39,876 | €31,267 | -€8,609 | -21.6% |
| Furniture and vehicles | 24 | €11,362 | €5,777 | -€5,585 | -49.2% |
| Current assets | 29/58 | €717,475 | €938,215 | +€220,740 | +30.8% |
| Amounts receivable within one year | 40/41 | €106,573 | €135,364 | +€28,791 | +27.0% |
| Other amounts receivable | 41 | €106,573 | €135,364 | +€28,791 | +27.0% |
| Current investments | 50/53 | €100,000 | €200,000 | +€100,000 | +100% |
| Cash at bank and in hand | 54/58 | €348,304 | €433,636 | +€85,332 | +24.5% |
| Deferred charges and accrued income | 490/1 | €162,598 | €169,215 | +€6,617 | +4.1% |
| Total equity and liabilities | 10/49 | €3,391,742 | €3,983,987 | +€592,245 | +17.5% |
| Equity | 10/15 | €580,363 | €902,335 | +€321,972 | +55.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,360 | €67,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,360 | €67,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €508,003 | €829,975 | +€321,972 | +63.4% |
| Amounts payable | 17/49 | €2,811,378 | €3,081,652 | +€270,274 | +9.6% |
| Amounts payable after more than one year | 17 | €2,083,220 | €2,180,045 | +€96,825 | +4.6% |
| Financial debts | 170/4 | €2,083,220 | €2,180,045 | +€96,825 | +4.6% |
| Amounts payable within one year | 42/48 | €727,564 | €900,862 | +€173,298 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €200,986 | €235,568 | +€34,582 | +17.2% |
| Trade debts | 44 | €29,536 | €32,861 | +€3,325 | +11.3% |
| Suppliers | 440/4 | €29,536 | €32,861 | +€3,325 | +11.3% |
| Taxes, remuneration and social security | 45 | €41,545 | €57,717 | +€16,172 | +38.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €41,545 | €57,717 | +€16,172 | +38.9% |
| Other amounts payable | 47/48 | €455,496 | €574,716 | +€119,220 | +26.2% |
| Accrued charges and deferred income | 492/3 | €595 | €745 | +€150 | +25.2% |
| Non-recurring operating income | 76A | - | €1,038,241 | +€1.0m | |
| Remuneration, social security and pensions | 62 | €391,672 | €488,836 | +€97,164 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,236 | €226,727 | +€490 | +0.2% |
| Other operating charges | 640/8 | €11,901 | €12,413 | +€512 | +4.3% |
| Non-recurring operating charges | 66A | €150 | €50 | -€100 | -66.7% |
| Gross operating margin | 9900 | €1,321,530 | €2,617,128 | +€1.3m | +98.0% |
| Operating profit (loss) | 9901 | €691,570 | €1,889,102 | +€1.2m | +173% |
| Financial income | 75/76B | €947 | €10,497 | +€9,550 | +1,008% |
| Recurring financial income | 75 | €947 | €10,497 | +€9,550 | +1,008% |
| Financial charges | 65/66B | €45,382 | €53,132 | +€7,750 | +17.1% |
| Recurring financial charges | 65 | €45,382 | €53,132 | +€7,750 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €647,136 | €1,846,468 | +€1.2m | +185% |
| Income taxes | 67/77 | €50,628 | €329,698 | +€279,070 | +551% |
| Profit (loss) for the period | 9904 | €596,507 | €1,516,770 | +€920,262 | +154% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €596,507 | €1,516,770 | +€920,262 | +154% |
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.