ROY-IMMO: 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.
ROY-IMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€10,000
no longer reported in 2025 (was €10,000)
of which Financial income: -€10,000
- Gross operating margin +€2,451
up €2,451 (+58.0%), from -€4,224 to -€1,773
- Purchases and services -€1,451
down €1,451 (-34.4%), from €4,224 to €2,773
- Turnover +€1,000
new in 2025: €1,000
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €563,773 | €564,773 | +€1,000 | +0.2% |
| Fixed assets | 21/28 | €4,100 | €4,100 | = | 0.0% |
| Financial fixed assets | 28 | €4,100 | €4,100 | = | 0.0% |
| Current assets | 29/58 | €559,673 | €560,673 | +€1,000 | +0.2% |
| Amounts receivable within one year | 40/41 | €559,673 | €560,673 | +€1,000 | +0.2% |
| Trade receivables | 40 | €105,658 | €106,658 | +€1,000 | +0.9% |
| Other amounts receivable | 41 | €454,015 | €454,015 | = | 0.0% |
| Total equity and liabilities | 10/49 | €563,773 | €564,773 | +€1,000 | +0.2% |
| Equity | 10/15 | €563,773 | €562,000 | -€1,773 | -0.3% |
| Contributions | 10/11 | €446,208 | €446,208 | = | 0.0% |
| Capital | 10 | €446,208 | €446,208 | = | 0.0% |
| Issued capital | 100 | €446,208 | €446,208 | = | 0.0% |
| Reserves | 13 | €252,970 | €252,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,579 | €5,579 | = | 0.0% |
| Legal reserve | 130 | €5,579 | €5,579 | = | 0.0% |
| Distributable reserves | 133 | €247,391 | €247,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,405 | -€137,178 | -€1,773 | -1.3% |
| Amounts payable | 17/49 | - | €2,773 | +€2,773 | |
| Accrued charges and deferred income | 492/3 | - | €2,773 | +€2,773 | |
| Turnover | 70 | - | €1,000 | +€1,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,224 | €2,773 | -€1,451 | -34.4% |
| Gross operating margin | 9900 | -€4,224 | -€1,773 | +€2,451 | +58.0% |
| Operating profit (loss) | 9901 | -€4,224 | -€1,773 | +€2,451 | +58.0% |
| Financial income | 75/76B | €10,000 | - | -€10,000 | |
| Recurring financial income | 75 | €10,000 | - | -€10,000 | |
| Non-recurring financial income | 76B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €5,776 | -€1,773 | -€7,549 | |
| Profit (loss) for the period | 9904 | €5,776 | -€1,773 | -€7,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,776 | -€1,773 | -€7,549 |
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 28 October 2026 via checked.be.