Le Royal Café: 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 Royal Café
Largest movements
- Receivables within one year +€65,511
up €65,511 (+18.9%), from €346,374 to €411,886
of which Other amounts receivable: +€67,127
- Intangible fixed assets -€19,209
down €19,209 (-100%), from €19,209 to €0
- Trade debts +€152,297
up €152,297 (+118%), from €129,159 to €281,455
- Tax, wage and social debts -€64,229
down €64,229 (-34.2%), from €187,838 to €123,608
of which Remuneration and social security: -€51,995
- Other debts -€27,121
down €27,121 (-99.6%), from €27,243 to €122
- Debts after one year -€16,012
down €16,012 (-100%), from €16,012 to €0
- Current portion of long-term debt -€10,993
down €10,993 (-40.7%), from €27,005 to €16,012
- Turnover -€1.0m
no longer reported in 2025 (was €1.0m)
- Purchases and services -€528,546
no longer reported in 2025 (was €528,546)
- Gross operating margin -€77,945
down €77,945 (-15.1%), from €515,034 to €437,089
- Staff costs -€26,666
down €26,666 (-6.5%), from €412,992 to €386,326
- Financial charges -€18,210
down €18,210 (-79.9%), from €22,803 to €4,593
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 | €419,869 | €464,239 | +€44,370 | +10.6% |
| Fixed assets | 21/28 | €26,380 | €8,898 | -€17,483 | -66.3% |
| Intangible fixed assets | 21 | €19,209 | €0 | -€19,209 | -100% |
| Tangible fixed assets | 22/27 | €6,871 | €8,598 | +€1,726 | +25.1% |
| Plant, machinery and equipment | 23 | €1,432 | €986 | -€446 | -31.2% |
| Furniture and vehicles | 24 | €5,439 | €7,612 | +€2,173 | +39.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €393,489 | €455,341 | +€61,853 | +15.7% |
| Stocks and contracts in progress | 3 | €9,252 | €8,880 | -€373 | -4.0% |
| Stocks | 30/36 | €9,252 | €8,880 | -€373 | -4.0% |
| Amounts receivable within one year | 40/41 | €346,374 | €411,886 | +€65,511 | +18.9% |
| Trade receivables | 40 | €7,257 | €5,642 | -€1,615 | -22.3% |
| Other amounts receivable | 41 | €339,117 | €406,244 | +€67,127 | +19.8% |
| Cash at bank and in hand | 54/58 | €37,862 | €33,870 | -€3,992 | -10.5% |
| Deferred charges and accrued income | 490/1 | - | €706 | +€706 | |
| Total equity and liabilities | 10/49 | €419,869 | €464,239 | +€44,370 | +10.6% |
| Equity | 10/15 | €32,513 | €43,001 | +€10,488 | +32.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | - | -€25,000 | |
| Other | 1109/19 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €10,900 | €10,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €545 | - | -€545 | |
| Legal reserve | 130 | €545 | - | -€545 | |
| Distributable reserves | 133 | €10,355 | €10,900 | +€545 | +5.3% |
| Profit (loss) carried forward | 14 | -€3,387 | €7,101 | +€10,488 | |
| Amounts payable | 17/49 | €387,356 | €421,238 | +€33,882 | +8.7% |
| Amounts payable after more than one year | 17 | €16,012 | €0 | -€16,012 | -100% |
| Financial debts | 170/4 | €16,012 | €0 | -€16,012 | -100% |
| Amounts payable within one year | 42/48 | €371,344 | €421,238 | +€49,894 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €27,005 | €16,012 | -€10,993 | -40.7% |
| Financial debts | 43 | - | €41 | +€41 | |
| Credit institutions | 430/8 | - | €41 | +€41 | |
| Trade debts | 44 | €129,159 | €281,455 | +€152,297 | +118% |
| Suppliers | 440/4 | €129,159 | €281,455 | +€152,297 | +118% |
| Advances received on contracts in progress | 46 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €187,838 | €123,608 | -€64,229 | -34.2% |
| Taxes | 450/3 | €104,549 | €92,315 | -€12,234 | -11.7% |
| Remuneration and social security | 454/9 | €83,288 | €31,293 | -€51,995 | -62.4% |
| Other amounts payable | 47/48 | €27,243 | €122 | -€27,121 | -99.6% |
| Turnover | 70 | €1,041,744 | - | -€1.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | €528,546 | - | -€528,546 | |
| Remuneration, social security and pensions | 62 | €412,992 | €386,326 | -€26,666 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,070 | €21,336 | +€1,267 | +6.3% |
| Other operating charges | 640/8 | €1,118 | €14,532 | +€13,414 | +1,200% |
| Gross operating margin | 9900 | €515,034 | €437,089 | -€77,945 | -15.1% |
| Operating profit (loss) | 9901 | €80,855 | €14,894 | -€65,960 | -81.6% |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €22,803 | €4,593 | -€18,210 | -79.9% |
| Recurring financial charges | 65 | €22,803 | €4,593 | -€18,210 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €58,051 | €10,488 | -€47,563 | -81.9% |
| Profit (loss) for the period | 9904 | €58,051 | €10,488 | -€47,563 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,051 | €10,488 | -€47,563 | -81.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.