RoiCoeur distillery: 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.
RoiCoeur distillery
Largest movements
- Stocks and contracts +€2,777
up €2,777 (+63.5%), from €4,375 to €7,152
- Cash +€1,753
up €1,753 (+130%), from €1,354 to €3,106
mainly Other debts (+€2,150) and Depreciation (+€1,418)
- Tangible fixed assets -€1,418
down €1,418 (-9.3%), from €15,238 to €13,820
- Other debts +€2,150
up €2,150 (+5.8%), from €37,161 to €39,311
- Tax, wage and social debts +€665
new in 2025: €665
- Trade debts +€400
new in 2025: €400
- Gross operating margin +€2,259
up €2,259, from -€162 to €2,096
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 | €22,830 | €26,043 | +€3,214 | +14.1% |
| Fixed assets | 21/28 | €16,238 | €14,820 | -€1,418 | -8.7% |
| Tangible fixed assets | 22/27 | €15,238 | €13,820 | -€1,418 | -9.3% |
| Plant, machinery and equipment | 23 | €15,238 | €13,820 | -€1,418 | -9.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €6,592 | €11,224 | +€4,632 | +70.3% |
| Stocks and contracts in progress | 3 | €4,375 | €7,152 | +€2,777 | +63.5% |
| Stocks | 30/36 | €4,375 | €7,152 | +€2,777 | +63.5% |
| Amounts receivable within one year | 40/41 | €864 | €774 | -€89 | -10.3% |
| Trade receivables | 40 | €486 | €774 | +€288 | +59.2% |
| Other amounts receivable | 41 | €377 | - | -€377 | |
| Cash at bank and in hand | 54/58 | €1,354 | €3,106 | +€1,753 | +130% |
| Deferred charges and accrued income | 490/1 | - | €191 | +€191 | |
| Total equity and liabilities | 10/49 | €22,830 | €26,043 | +€3,214 | +14.1% |
| Equity | 10/15 | -€14,331 | -€14,332 | -€1 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,331 | -€24,332 | -€1 | 0.0% |
| Amounts payable | 17/49 | €37,161 | €40,375 | +€3,215 | +8.7% |
| Amounts payable within one year | 42/48 | €37,161 | €40,375 | +€3,215 | +8.7% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | - | €665 | +€665 | |
| Taxes | 450/3 | - | €665 | +€665 | |
| Other amounts payable | 47/48 | €37,161 | €39,311 | +€2,150 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €1,418 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€162 | €2,096 | +€2,259 | |
| Operating profit (loss) | 9901 | -€2,108 | €135 | +€2,243 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -41.1% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -41.1% |
| Financial charges | 65/66B | €123 | €137 | +€14 | +11.1% |
| Recurring financial charges | 65 | €123 | €137 | +€14 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,229 | -€1 | +€2,228 | +100.0% |
| Profit (loss) for the period | 9904 | -€2,229 | -€1 | +€2,228 | +100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,229 | -€1 | +€2,228 | +100.0% |
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 29 October 2026 via checked.be.