Coutellerie du Roi: 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.
Coutellerie du Roi
Largest movements
- Stocks and contracts +€55,479
up €55,479 (+49.1%), from €113,048 to €168,527
- Cash -€13,566
down €13,566 (-54.7%), from €24,821 to €11,255
mainly Stocks and contracts (-€55,479) and Tax, wage and social debts (-€3,336)
- Other debts +€40,538
up €40,538 (+139%), from €29,252 to €69,790
- Contributions +€30,000
new in 2025: €30,000
- Reserves -€30,000
down €30,000 (-90.9%), from €33,000 to €3,000
of which Distributable reserves: -€33,000
- Trade debts +€6,800
up €6,800 (+17.7%), from €38,382 to €45,182
- Tax, wage and social debts -€3,336
down €3,336 (-16.4%), from €20,353 to €17,018
- Financial charges +€2,117
up €2,117 (+419%), from €505 to €2,622
of which Financial charges: +€2,303
- Taxes -€489
down €489 (-30.6%), from €1,600 to €1,111
- Gross operating margin -€265
down €265 (-2.8%), from €9,369 to €9,104
- Other operating charges +€203
up €203 (+6.5%), from €3,128 to €3,331
- Depreciation +€117
up €117 (+12.7%), from €924 to €1,042
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 | €139,560 | €184,571 | +€45,011 | +32.3% |
| Fixed assets | 21/28 | €1,691 | €2,610 | +€919 | +54.4% |
| Tangible fixed assets | 22/27 | €1,691 | €2,287 | +€596 | +35.3% |
| Land and buildings | 22 | €905 | - | -€905 | |
| Plant, machinery and equipment | 23 | €786 | €767 | -€19 | -2.4% |
| Furniture and vehicles | 24 | - | €1,521 | +€1,521 | |
| Financial fixed assets | 28 | - | €323 | +€323 | |
| Current assets | 29/58 | €137,869 | €181,960 | +€44,092 | +32.0% |
| Stocks and contracts in progress | 3 | €113,048 | €168,527 | +€55,479 | +49.1% |
| Stocks | 30/36 | €113,048 | €168,527 | +€55,479 | +49.1% |
| Amounts receivable within one year | 40/41 | - | €722 | +€722 | |
| Other amounts receivable | 41 | - | €722 | +€722 | |
| Cash at bank and in hand | 54/58 | €24,821 | €11,255 | -€13,566 | -54.7% |
| Deferred charges and accrued income | 490/1 | - | €1,457 | +€1,457 | |
| Total equity and liabilities | 10/49 | €139,560 | €184,571 | +€45,011 | +32.3% |
| Equity | 10/15 | €51,572 | €52,581 | +€1,009 | +2.0% |
| Contributions | 10/11 | - | €30,000 | +€30,000 | |
| Reserves | 13 | €33,000 | €3,000 | -€30,000 | -90.9% |
| Non-distributable reserves | 130/1 | - | €3,000 | +€3,000 | |
| Reserves not available under the articles | 1311 | - | €3,000 | +€3,000 | |
| Distributable reserves | 133 | €33,000 | €0 | -€33,000 | -100% |
| Profit (loss) carried forward | 14 | €18,572 | €19,581 | +€1,009 | +5.4% |
| Amounts payable | 17/49 | €87,988 | €131,990 | +€44,002 | +50.0% |
| Amounts payable within one year | 42/48 | €87,988 | €131,990 | +€44,002 | +50.0% |
| Trade debts | 44 | €38,382 | €45,182 | +€6,800 | +17.7% |
| Suppliers | 440/4 | €38,382 | €45,182 | +€6,800 | +17.7% |
| Taxes, remuneration and social security | 45 | €20,353 | €17,018 | -€3,336 | -16.4% |
| Taxes | 450/3 | €20,353 | €17,018 | -€3,336 | -16.4% |
| Other amounts payable | 47/48 | €29,252 | €69,790 | +€40,538 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €1,042 | +€117 | +12.7% |
| Other operating charges | 640/8 | €3,128 | €3,331 | +€203 | +6.5% |
| Gross operating margin | 9900 | €9,369 | €9,104 | -€265 | -2.8% |
| Operating profit (loss) | 9901 | €5,316 | €4,731 | -€585 | -11.0% |
| Financial income | 75/76B | €0 | €11 | +€11 | +2,240% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +2,240% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €505 | €2,622 | +€2,117 | +419% |
| Recurring financial charges | 65 | €319 | €2,622 | +€2,303 | +722% |
| Non-recurring financial charges | 66B | €186 | - | -€186 | |
| Profit (loss) for the period before taxes | 9903 | €4,812 | €2,120 | -€2,692 | -55.9% |
| Income taxes | 67/77 | €1,600 | €1,111 | -€489 | -30.6% |
| Profit (loss) for the period | 9904 | €3,212 | €1,009 | -€2,202 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,212 | €1,009 | -€2,202 | -68.6% |
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 29 October 2026 via checked.be.