AN ROOBAERT: 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.
AN ROOBAERT
Largest movements
- Cash -€17,705
down €17,705 (-93.8%), from €18,877 to €1,172
mainly Trade debts (-€17,051) and Contributions, distributions and other (-€16,104)
- Tangible fixed assets -€5,142
down €5,142 (-37.4%), from €13,765 to €8,623
of which Furniture and vehicles: -€3,558
- Receivables within one year -€4,435
down €4,435 (-9.2%), from €48,446 to €44,011
- Trade debts -€17,051
down €17,051 (-87.5%), from €19,481 to €2,430
- Profit (loss) carried forward -€7,121
down €7,121 (-99.2%), from €7,177 to €56
- Tax, wage and social debts +€6,018
up €6,018 (+248%), from €2,430 to €8,447
- Other debts -€5,191
down €5,191 (-37.3%), from €13,909 to €8,718
- Reserves -€3,118
down €3,118 (-11.4%), from €27,439 to €24,321
- Gross operating margin -€10,437
down €10,437 (-40.5%), from €25,774 to €15,337
- Taxes -€7,383
down €7,383 (-61.6%), from €11,992 to €4,610
- Other operating charges +€842
up €842 (+117%), from €721 to €1,563
- Financial charges -€554
down €554 (-67.1%), from €825 to €271
- Financial income -€551
down €551 (-20.7%), from €2,665 to €2,114
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 | €82,836 | €56,372 | -€26,464 | -31.9% |
| Fixed assets | 21/28 | €13,765 | €8,623 | -€5,142 | -37.4% |
| Tangible fixed assets | 22/27 | €13,765 | €8,623 | -€5,142 | -37.4% |
| Land and buildings | 22 | €6,435 | €4,851 | -€1,584 | -24.6% |
| Furniture and vehicles | 24 | €7,331 | €3,773 | -€3,558 | -48.5% |
| Current assets | 29/58 | €69,071 | €47,749 | -€21,322 | -30.9% |
| Amounts receivable within one year | 40/41 | €48,446 | €44,011 | -€4,435 | -9.2% |
| Other amounts receivable | 41 | €48,446 | €44,011 | -€4,435 | -9.2% |
| Cash at bank and in hand | 54/58 | €18,877 | €1,172 | -€17,705 | -93.8% |
| Deferred charges and accrued income | 490/1 | €1,749 | €2,566 | +€818 | +46.7% |
| Total equity and liabilities | 10/49 | €82,836 | €56,372 | -€26,464 | -31.9% |
| Equity | 10/15 | €47,017 | €36,778 | -€10,239 | -21.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,439 | €24,321 | -€3,118 | -11.4% |
| Distributable reserves | 133 | €27,439 | €24,321 | -€3,118 | -11.4% |
| Profit (loss) carried forward | 14 | €7,177 | €56 | -€7,121 | -99.2% |
| Amounts payable | 17/49 | €35,820 | €19,595 | -€16,225 | -45.3% |
| Amounts payable within one year | 42/48 | €35,820 | €19,595 | -€16,225 | -45.3% |
| Trade debts | 44 | €19,481 | €2,430 | -€17,051 | -87.5% |
| Suppliers | 440/4 | €19,481 | €2,430 | -€17,051 | -87.5% |
| Taxes, remuneration and social security | 45 | €2,430 | €8,447 | +€6,018 | +248% |
| Taxes | 450/3 | €2,430 | €8,447 | +€6,018 | +248% |
| Other amounts payable | 47/48 | €13,909 | €8,718 | -€5,191 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,616 | €5,142 | -€473 | -8.4% |
| Other operating charges | 640/8 | €721 | €1,563 | +€842 | +117% |
| Gross operating margin | 9900 | €25,774 | €15,337 | -€10,437 | -40.5% |
| Operating profit (loss) | 9901 | €19,437 | €8,632 | -€10,805 | -55.6% |
| Financial income | 75/76B | €2,665 | €2,114 | -€551 | -20.7% |
| Recurring financial income | 75 | €2,665 | €2,114 | -€551 | -20.7% |
| Financial charges | 65/66B | €825 | €271 | -€554 | -67.1% |
| Recurring financial charges | 65 | €825 | €271 | -€554 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €21,277 | €10,474 | -€10,803 | -50.8% |
| Income taxes | 67/77 | €11,992 | €4,610 | -€7,383 | -61.6% |
| Profit (loss) for the period | 9904 | €9,285 | €5,865 | -€3,420 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,285 | €5,865 | -€3,420 | -36.8% |
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.