YOR ROY & CO: 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.
YOR ROY & CO
Largest movements
- Financial fixed assets +€241,319
up €241,319 (+161%), from €150,170 to €391,489
- Tangible fixed assets +€37,523
up €37,523 (+157%), from €23,964 to €61,488
of which Other tangible fixed assets: +€33,515
- Cash -€27,677
down €27,677 (-77.1%), from €35,902 to €8,225
mainly Investment in fixed assets (net) (-€285,163) and Deferred charges and accrued income (-€18)
- Receivables within one year -€18,695
down €18,695 (-51.9%), from €36,020 to €17,325
- Debts after one year +€136,510
up €136,510 (+236%), from €57,772 to €194,282
- Reserves +€48,799
up €48,799 (+38.3%), from €127,538 to €176,337
- Current portion of long-term debt +€32,644
up €32,644 (+173%), from €18,895 to €51,539
- Trade debts +€8,009
up €8,009 (+405%), from €1,976 to €9,985
- Other debts +€4,873
up €4,873 (+168%), from €2,907 to €7,780
- Gross operating margin +€6,010
up €6,010 (+7.5%), from €80,457 to €86,467
- Financial charges +€5,265
up €5,265 (+298%), from €1,768 to €7,033
- Depreciation +€1,974
up €1,974 (+45.4%), from €4,347 to €6,320
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 | €246,504 | €478,993 | +€232,489 | +94.3% |
| Fixed assets | 21/28 | €174,135 | €452,977 | +€278,842 | +160% |
| Tangible fixed assets | 22/27 | €23,964 | €61,488 | +€37,523 | +157% |
| Plant, machinery and equipment | 23 | €2,319 | €1,460 | -€858 | -37.0% |
| Furniture and vehicles | 24 | €5,273 | €10,140 | +€4,866 | +92.3% |
| Other tangible fixed assets | 26 | €16,372 | €49,888 | +€33,515 | +205% |
| Financial fixed assets | 28 | €150,170 | €391,489 | +€241,319 | +161% |
| Current assets | 29/58 | €72,369 | €26,016 | -€46,353 | -64.1% |
| Amounts receivable within one year | 40/41 | €36,020 | €17,325 | -€18,695 | -51.9% |
| Trade receivables | 40 | €36,020 | €17,325 | -€18,695 | -51.9% |
| Cash at bank and in hand | 54/58 | €35,902 | €8,225 | -€27,677 | -77.1% |
| Deferred charges and accrued income | 490/1 | €447 | €466 | +€18 | +4.1% |
| Total equity and liabilities | 10/49 | €246,504 | €478,993 | +€232,489 | +94.3% |
| Equity | 10/15 | €152,208 | €201,007 | +€48,799 | +32.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €127,538 | €176,337 | +€48,799 | +38.3% |
| Distributable reserves | 133 | €127,538 | €176,337 | +€48,799 | +38.3% |
| Profit (loss) carried forward | 14 | €23,670 | €23,670 | = | 0.0% |
| Amounts payable | 17/49 | €94,296 | €277,986 | +€183,690 | +195% |
| Amounts payable after more than one year | 17 | €57,772 | €194,282 | +€136,510 | +236% |
| Financial debts | 170/4 | €57,772 | €194,282 | +€136,510 | +236% |
| Amounts payable within one year | 42/48 | €36,524 | €83,704 | +€47,179 | +129% |
| Current portion of amounts payable after more than one year | 42 | €18,895 | €51,539 | +€32,644 | +173% |
| Trade debts | 44 | €1,976 | €9,985 | +€8,009 | +405% |
| Suppliers | 440/4 | €1,976 | €9,985 | +€8,009 | +405% |
| Taxes, remuneration and social security | 45 | €12,747 | €14,400 | +€1,653 | +13.0% |
| Taxes | 450/3 | €12,747 | €14,400 | +€1,653 | +13.0% |
| Other amounts payable | 47/48 | €2,907 | €7,780 | +€4,873 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,347 | €6,320 | +€1,974 | +45.4% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €80,457 | €86,467 | +€6,010 | +7.5% |
| Operating profit (loss) | 9901 | €75,608 | €79,639 | +€4,031 | +5.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,768 | €7,033 | +€5,265 | +298% |
| Recurring financial charges | 65 | €1,768 | €7,033 | +€5,265 | +298% |
| Profit (loss) for the period before taxes | 9903 | €73,841 | €72,606 | -€1,234 | -1.7% |
| Income taxes | 67/77 | €24,220 | €23,807 | -€413 | -1.7% |
| Profit (loss) for the period | 9904 | €49,621 | €48,799 | -€821 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,621 | €48,799 | -€821 | -1.7% |
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.