LA CAVE DU ROY: 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.
LA CAVE DU ROY
Largest movements
- Cash +€11,234
up €11,234 (+71.6%), from €15,700 to €26,934
mainly Depreciation (+€11,370) and Receivables within one year (+€9,367)
- Tangible fixed assets -€10,719
down €10,719 (-16.8%), from €63,617 to €52,898
of which Plant, machinery and equipment: -€5,766
- Receivables within one year -€9,367
down €9,367 (-45.3%), from €20,670 to €11,303
- Stocks and contracts -€9,166
down €9,166 (-8.3%), from €110,127 to €100,961
- Trade debts -€9,179
down €9,179 (-16.7%), from €54,882 to €45,703
- Profit (loss) carried forward -€7,238
down €7,238 (-25.0%), from €28,926 to €21,688
- Short-term financial debts -€3,633
down €3,633 (-41.1%), from €8,834 to €5,201
- Tax, wage and social debts +€3,439
up €3,439 (+23.1%), from €14,909 to €18,348
- Current portion of long-term debt -€3,132
down €3,132 (-32.2%), from €9,734 to €6,602
- Depreciation -€7,054
down €7,054 (-38.3%), from €18,424 to €11,370
- Other operating charges -€6,611
down €6,611 (-12.9%), from €51,096 to €44,485
- Gross operating margin -€4,429
down €4,429 (-7.5%), from €59,422 to €54,993
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 | €211,781 | €194,442 | -€17,339 | -8.2% |
| Fixed assets | 21/28 | €63,617 | €52,898 | -€10,719 | -16.8% |
| Tangible fixed assets | 22/27 | €63,617 | €52,898 | -€10,719 | -16.8% |
| Plant, machinery and equipment | 23 | €24,826 | €19,060 | -€5,766 | -23.2% |
| Furniture and vehicles | 24 | €38,791 | €33,838 | -€4,953 | -12.8% |
| Current assets | 29/58 | €148,164 | €141,544 | -€6,620 | -4.5% |
| Stocks and contracts in progress | 3 | €110,127 | €100,961 | -€9,166 | -8.3% |
| Stocks | 30/36 | €110,127 | €100,961 | -€9,166 | -8.3% |
| Amounts receivable within one year | 40/41 | €20,670 | €11,303 | -€9,367 | -45.3% |
| Trade receivables | 40 | €20,670 | €11,303 | -€9,367 | -45.3% |
| Cash at bank and in hand | 54/58 | €15,700 | €26,934 | +€11,234 | +71.6% |
| Deferred charges and accrued income | 490/1 | €1,667 | €2,346 | +€679 | +40.7% |
| Total equity and liabilities | 10/49 | €211,781 | €194,442 | -€17,339 | -8.2% |
| Equity | 10/15 | €47,653 | €40,415 | -€7,238 | -15.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €12,530 | €12,530 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €10,671 | €10,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,926 | €21,688 | -€7,238 | -25.0% |
| Amounts payable | 17/49 | €164,128 | €154,027 | -€10,101 | -6.2% |
| Amounts payable after more than one year | 17 | €26,220 | €25,500 | -€720 | -2.7% |
| Financial debts | 170/4 | €26,220 | €25,500 | -€720 | -2.7% |
| Amounts payable within one year | 42/48 | €137,908 | €128,235 | -€9,673 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €9,734 | €6,602 | -€3,132 | -32.2% |
| Financial debts | 43 | €8,834 | €5,201 | -€3,633 | -41.1% |
| Credit institutions | 430/8 | €8,834 | €5,201 | -€3,633 | -41.1% |
| Trade debts | 44 | €54,882 | €45,703 | -€9,179 | -16.7% |
| Suppliers | 440/4 | €54,882 | €45,703 | -€9,179 | -16.7% |
| Taxes, remuneration and social security | 45 | €14,909 | €18,348 | +€3,439 | +23.1% |
| Taxes | 450/3 | €14,909 | €18,348 | +€3,439 | +23.1% |
| Other amounts payable | 47/48 | €49,549 | €52,381 | +€2,832 | +5.7% |
| Accrued charges and deferred income | 492/3 | - | €292 | +€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,424 | €11,370 | -€7,054 | -38.3% |
| Other operating charges | 640/8 | €51,096 | €44,485 | -€6,611 | -12.9% |
| Non-recurring operating charges | 66A | €138 | €2,130 | +€1,992 | +1,443% |
| Gross operating margin | 9900 | €59,422 | €54,993 | -€4,429 | -7.5% |
| Operating profit (loss) | 9901 | -€10,236 | -€2,992 | +€7,244 | +70.8% |
| Financial income | 75/76B | €72 | €9 | -€63 | -87.5% |
| Recurring financial income | 75 | €72 | €9 | -€63 | -87.5% |
| Financial charges | 65/66B | €4,285 | €4,255 | -€30 | -0.7% |
| Recurring financial charges | 65 | €4,285 | €4,255 | -€30 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,449 | -€7,238 | +€7,211 | +49.9% |
| Profit (loss) for the period | 9904 | -€14,449 | -€7,238 | +€7,211 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,449 | -€7,238 | +€7,211 | +49.9% |
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.