Le Roi 84: 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.
Le Roi 84
Largest movements
- Cash +€10,460
up €10,460 (+17.0%), from €61,673 to €72,133
mainly Net result for the year (+€14,265) and Trade debts (+€4,878)
- Deferred charges and accrued income +€4,145
new in 2025: €4,145
- Receivables within one year -€3,050
down €3,050 (-3.5%), from €87,572 to €84,522
of which Trade receivables: -€19,613
- Tangible fixed assets +€1,890
up €1,890 (+117%), from €1,615 to €3,505
- Reserves +€14,265
up €14,265 (+21.4%), from €66,795 to €81,060
of which Distributable reserves: +€14,265
- Tax, wage and social debts -€5,698
down €5,698 (-23.2%), from €24,581 to €18,883
- Trade debts +€4,878
up €4,878 (+51.1%), from €9,555 to €14,432
- Gross operating margin -€73,161
down €73,161 (-76.7%), from €95,382 to €22,222
- Taxes -€16,829
down €16,829 (-70.0%), from €24,055 to €7,226
- Depreciation -€4,990
down €4,990 (-75.6%), from €6,605 to €1,614
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 | €150,860 | €164,305 | +€13,445 | +8.9% |
| Fixed assets | 21/28 | €1,615 | €3,505 | +€1,890 | +117% |
| Tangible fixed assets | 22/27 | €1,615 | €3,505 | +€1,890 | +117% |
| Furniture and vehicles | 24 | €1,615 | €3,505 | +€1,890 | +117% |
| Current assets | 29/58 | €149,245 | €160,800 | +€11,555 | +7.7% |
| Amounts receivable within one year | 40/41 | €87,572 | €84,522 | -€3,050 | -3.5% |
| Trade receivables | 40 | €41,355 | €21,742 | -€19,613 | -47.4% |
| Other amounts receivable | 41 | €46,217 | €62,780 | +€16,563 | +35.8% |
| Cash at bank and in hand | 54/58 | €61,673 | €72,133 | +€10,460 | +17.0% |
| Deferred charges and accrued income | 490/1 | - | €4,145 | +€4,145 | |
| Total equity and liabilities | 10/49 | €150,860 | €164,305 | +€13,445 | +8.9% |
| Equity | 10/15 | €115,674 | €129,940 | +€14,265 | +12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,795 | €81,060 | +€14,265 | +21.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €66,795 | €81,060 | +€14,265 | +21.4% |
| Profit (loss) carried forward | 14 | €42,679 | €42,679 | = | 0.0% |
| Amounts payable | 17/49 | €35,186 | €34,366 | -€820 | -2.3% |
| Amounts payable within one year | 42/48 | €34,136 | €33,316 | -€820 | -2.4% |
| Trade debts | 44 | €9,555 | €14,432 | +€4,878 | +51.1% |
| Suppliers | 440/4 | €9,555 | €14,432 | +€4,878 | +51.1% |
| Taxes, remuneration and social security | 45 | €24,581 | €18,883 | -€5,698 | -23.2% |
| Taxes | 450/3 | €24,581 | €18,883 | -€5,698 | -23.2% |
| Accrued charges and deferred income | 492/3 | €1,050 | €1,050 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,605 | €1,614 | -€4,990 | -75.6% |
| Other operating charges | 640/8 | €1,569 | €1,645 | +€76 | +4.8% |
| Gross operating margin | 9900 | €95,382 | €22,222 | -€73,161 | -76.7% |
| Operating profit (loss) | 9901 | €87,208 | €18,962 | -€68,246 | -78.3% |
| Financial income | 75/76B | €1,786 | €2,587 | +€801 | +44.8% |
| Recurring financial income | 75 | €1,786 | €2,587 | +€801 | +44.8% |
| Financial charges | 65/66B | €4 | €57 | +€53 | +1,334% |
| Recurring financial charges | 65 | €4 | €57 | +€53 | +1,334% |
| Profit (loss) for the period before taxes | 9903 | €88,990 | €21,492 | -€67,499 | -75.8% |
| Income taxes | 67/77 | €24,055 | €7,226 | -€16,829 | -70.0% |
| Profit (loss) for the period | 9904 | €64,935 | €14,265 | -€50,670 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,935 | €14,265 | -€50,670 | -78.0% |
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 27 October 2026 via checked.be.