ROYAL CROWN: 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.
What changed
ROYAL CROWN
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€835,071
2024 · €791,821+€43,250
Equity
€6.6m
2024 · €5.8m+€835,071
Cash
€2.5m
2024 · €2.8m-€220,962
Balance sheet total
€18.2m
2024 · €18.2m-€1,696
Largest movements
Assets
- Receivables within one year +€505,487
up €505,487 (+4.5%), from €11.2m to €11.7m
of which Trade receivables: +€512,832
- Stocks and contracts -€232,078
down €232,078 (-45.4%), from €511,299 to €279,221
- Cash -€220,962
down €220,962 (-8.0%), from €2.8m to €2.5m
mainly Receivables within one year (-€505,487) and Trade debts (-€433,142)
Equity and liabilities
- Reserves +€835,071
up €835,071 (+15.7%), from €5.3m to €6.2m
of which Distributable reserves: +€846,851
- Trade debts -€433,142
down €433,142 (-5.5%), from €7.9m to €7.4m
- Debts after one year -€268,826
down €268,826 (-12.1%), from €2.2m to €2.0m
Income statement
- Turnover +€10.8m
up €10.8m (+9.4%), from €114.7m to €125.6m
- Goods and materials +€10.4m
up €10.4m (+9.6%), from €108.3m to €118.7m
of which Purchases: +€10.1m
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.
Result 2024
€791,821
Turnover
+€10.8m
Other operating income
-€126,074
Goods and materials
-€10.4m
Services and other goods
-€479,295
Staff costs
-€201,983
Depreciation
-€32,473
Write-downs
+€368,236
Provisions
+€53,659
Other operating charges
-€166,847
Other operating items
-€61,145
Financial income
+€53,674
Financial charges
-€61,569
Taxes
+€232,064
Result 2025
€835,071
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€292,008
Investment
-€246,935
Financing
-€266,035
Cash 2024
€2.8m
From operations (derived)
+€292,008
Net result for the year
+€835,071
Depreciation
+€308,857
Receivables after one year
-€25,412
Stocks and contracts
+€232,078
Receivables within one year
-€505,487
Deferred charges and accrued income
+€17,633
Provisions
-€56,937
Trade debts
-€433,142
Tax, wage and social debts
-€79,110
Accrued charges and deferred income
-€1,542
Investment (derived)
-€246,935
Investment in fixed assets (net)
-€246,935
Financing
-€266,035
Debts after one year
-€268,826
Current portion of long-term debt
+€2,820
Short-term financial debts
-€29
Cash 2025
€2.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,227,230 | €18,225,535 | -€1,696 | 0.0% |
| Fixed assets | 21/28 | €3,680,350 | €3,618,428 | -€61,922 | -1.7% |
| Intangible fixed assets | 21 | €669 | €0 | -€669 | -100% |
| Tangible fixed assets | 22/27 | €3,658,681 | €3,597,428 | -€61,253 | -1.7% |
| Land and buildings | 22 | €3,541,005 | €3,505,201 | -€35,803 | -1.0% |
| Plant, machinery and equipment | 23 | €36,068 | €23,246 | -€12,822 | -35.5% |
| Furniture and vehicles | 24 | €53,276 | €49,314 | -€3,962 | -7.4% |
| Leasing and similar rights | 25 | €28,332 | €19,667 | -€8,666 | -30.6% |
| Financial fixed assets | 28 | €21,000 | €21,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €21,000 | €21,000 | = | 0.0% |
| Shares | 284 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €14,546,880 | €14,607,107 | +€60,226 | +0.4% |
| Amounts receivable after more than one year | 29 | - | €25,412 | +€25,412 | |
| Other amounts receivable | 291 | - | €25,412 | +€25,412 | |
| Stocks and contracts in progress | 3 | €511,299 | €279,221 | -€232,078 | -45.4% |
| Stocks | 30/36 | €511,299 | €279,221 | -€232,078 | -45.4% |
| Goods purchased for resale | 34 | €511,299 | €279,221 | -€232,078 | -45.4% |
| Amounts receivable within one year | 40/41 | €11,234,463 | €11,739,951 | +€505,487 | +4.5% |
| Trade receivables | 40 | €11,178,832 | €11,691,664 | +€512,832 | +4.6% |
| Other amounts receivable | 41 | €55,632 | €48,287 | -€7,345 | -13.2% |
| Cash at bank and in hand | 54/58 | €2,757,104 | €2,536,142 | -€220,962 | -8.0% |
| Deferred charges and accrued income | 490/1 | €44,014 | €26,381 | -€17,633 | -40.1% |
| Total equity and liabilities | 10/49 | €18,227,230 | €18,225,535 | -€1,696 | 0.0% |
| Equity | 10/15 | €5,774,069 | €6,609,140 | +€835,071 | +14.5% |
| Contributions | 10/11 | €441,500 | €441,500 | = | 0.0% |
| Reserves | 13 | €5,332,569 | €6,167,640 | +€835,071 | +15.7% |
| Tax-exempt reserves | 132 | €204,688 | €192,908 | -€11,780 | -5.8% |
| Distributable reserves | 133 | €5,127,880 | €5,974,732 | +€846,851 | +16.5% |
| Provisions and deferred taxes | 16 | €353,879 | €296,942 | -€56,937 | -16.1% |
| Provisions for liabilities and charges | 160/5 | €285,649 | €232,639 | -€53,010 | -18.6% |
| Other liabilities and charges | 164/5 | €285,649 | €232,639 | -€53,010 | -18.6% |
| Deferred taxes | 168 | €68,229 | €64,303 | -€3,927 | -5.8% |
| Amounts payable | 17/49 | €12,099,283 | €11,319,453 | -€779,830 | -6.4% |
| Amounts payable after more than one year | 17 | €2,226,880 | €1,958,054 | -€268,826 | -12.1% |
| Financial debts | 170/4 | €2,226,880 | €1,958,054 | -€268,826 | -12.1% |
| Leasing and similar obligations | 172 | €21,040 | €11,902 | -€9,139 | -43.4% |
| Credit institutions | 173 | €2,182,764 | €1,934,537 | -€248,227 | -11.4% |
| Other loans | 174 | €23,075 | €11,615 | -€11,460 | -49.7% |
| Amounts payable within one year | 42/48 | €9,867,218 | €9,357,756 | -€509,462 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €254,546 | €257,366 | +€2,820 | +1.1% |
| Financial debts | 43 | €967,893 | €967,864 | -€29 | 0.0% |
| Credit institutions | 430/8 | €967,893 | €967,864 | -€29 | 0.0% |
| Trade debts | 44 | €7,871,004 | €7,437,862 | -€433,142 | -5.5% |
| Suppliers | 440/4 | €7,871,004 | €7,437,862 | -€433,142 | -5.5% |
| Taxes, remuneration and social security | 45 | €773,775 | €694,665 | -€79,110 | -10.2% |
| Taxes | 450/3 | €453,948 | €392,728 | -€61,220 | -13.5% |
| Remuneration and social security | 454/9 | €319,827 | €301,937 | -€17,890 | -5.6% |
| Accrued charges and deferred income | 492/3 | €5,185 | €3,643 | -€1,542 | -29.7% |
| Operating income | 70/76A | €118,101,015 | €128,767,426 | +€10.7m | +9.0% |
| Turnover | 70 | €114,736,836 | €125,572,831 | +€10.8m | +9.4% |
| Other operating income | 74 | €3,294,932 | €3,168,859 | -€126,074 | -3.8% |
| Non-recurring operating income | 76A | €69,247 | €25,736 | -€43,510 | -62.8% |
| Operating charges | 60/66A | €116,688,676 | €127,536,005 | +€10.8m | +9.3% |
| Goods for resale, raw materials and consumables | 60 | €108,339,526 | €118,710,518 | +€10.4m | +9.6% |
| Purchases | 600/8 | €108,329,305 | €118,478,440 | +€10.1m | +9.4% |
| Change in stocks: decrease (increase) | 609 | €10,220 | €232,078 | +€221,858 | +2,171% |
| Services and other goods | 61 | €5,344,621 | €5,823,916 | +€479,295 | +9.0% |
| Remuneration, social security and pensions | 62 | €2,429,981 | €2,631,964 | +€201,983 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276,384 | €308,857 | +€32,473 | +11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €269,608 | -€98,627 | -€368,236 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €649 | -€53,010 | -€53,659 | |
| Other operating charges | 640/8 | €27,906 | €194,753 | +€166,847 | +598% |
| Non-recurring operating charges | 66A | - | €17,635 | +€17,635 | |
| Operating profit (loss) | 9901 | €1,412,340 | €1,231,420 | -€180,919 | -12.8% |
| Financial income | 75/76B | €2,655,540 | €2,709,214 | +€53,674 | +2.0% |
| Recurring financial income | 75 | €2,655,540 | €2,709,214 | +€53,674 | +2.0% |
| Income from financial fixed assets | 750 | €120,898 | €81,259 | -€39,640 | -32.8% |
| Income from current assets | 751 | €3,851 | €6,415 | +€2,564 | +66.6% |
| Other financial income | 752/9 | €2,530,791 | €2,621,541 | +€90,750 | +3.6% |
| Financial charges | 65/66B | €2,922,363 | €2,983,932 | +€61,569 | +2.1% |
| Recurring financial charges | 65 | €2,922,363 | €2,983,932 | +€61,569 | +2.1% |
| Debt charges | 650 | €85,807 | €88,014 | +€2,207 | +2.6% |
| Other financial charges | 652/9 | €2,836,556 | €2,895,918 | +€59,362 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €1,145,517 | €956,702 | -€188,814 | -16.5% |
| Transfer from deferred taxes | 780 | €3,927 | €3,927 | = | 0.0% |
| Income taxes | 67/77 | €357,623 | €125,558 | -€232,064 | -64.9% |
| Taxes | 670/3 | €357,623 | €215,738 | -€141,884 | -39.7% |
| Tax adjustments and reversals of tax provisions | 77 | - | €90,180 | +€90,180 | |
| Profit (loss) for the period | 9904 | €791,821 | €835,071 | +€43,250 | +5.5% |
| Transfer from tax-exempt reserves | 789 | €11,780 | €11,780 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €803,601 | €846,851 | +€43,250 | +5.4% |
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 31 October 2026 via checked.be.