BRANDHOUT ROBA: 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.
BRANDHOUT ROBA
Largest movements
- Cash -€12,467
down €12,467 (-44.3%), from €28,142 to €15,676
mainly Trade debts (-€7,340) and Other debts (-€6,196)
- Receivables within one year -€2,777
down €2,777 (-67.6%), from €4,105 to €1,329
of which Other amounts receivable: -€1,506
- Tangible fixed assets -€2,040
down €2,040 (-37.6%), from €5,422 to €3,382
of which Furniture and vehicles: -€1,056
- Stocks and contracts +€1,750
up €1,750 (+5.1%), from €34,050 to €35,800
- Trade debts -€7,340
down €7,340 (-77.7%), from €9,443 to €2,103
- Other debts -€6,196
no longer reported in 2025 (was €6,196)
- Debts after one year -€2,242
down €2,242 (-42.1%), from €5,323 to €3,081
- Gross operating margin -€3,540
down €3,540 (-44.2%), from €8,001 to €4,461
- Taxes -€938
down €938 (-91.7%), from €1,022 to €85
- Financial charges -€180
down €180 (-13.3%), from €1,346 to €1,167
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 | €72,432 | €56,719 | -€15,713 | -21.7% |
| Fixed assets | 21/28 | €5,557 | €3,517 | -€2,040 | -36.7% |
| Tangible fixed assets | 22/27 | €5,422 | €3,382 | -€2,040 | -37.6% |
| Plant, machinery and equipment | 23 | €1,502 | €518 | -€984 | -65.5% |
| Furniture and vehicles | 24 | €3,920 | €2,864 | -€1,056 | -26.9% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €66,875 | €53,202 | -€13,673 | -20.4% |
| Stocks and contracts in progress | 3 | €34,050 | €35,800 | +€1,750 | +5.1% |
| Stocks | 30/36 | €34,050 | €35,800 | +€1,750 | +5.1% |
| Amounts receivable within one year | 40/41 | €4,105 | €1,329 | -€2,777 | -67.6% |
| Trade receivables | 40 | €2,470 | €1,199 | -€1,271 | -51.4% |
| Other amounts receivable | 41 | €1,635 | €129 | -€1,506 | -92.1% |
| Cash at bank and in hand | 54/58 | €28,142 | €15,676 | -€12,467 | -44.3% |
| Deferred charges and accrued income | 490/1 | €578 | €398 | -€180 | -31.1% |
| Total equity and liabilities | 10/49 | €72,432 | €56,719 | -€15,713 | -21.7% |
| Equity | 10/15 | €35,623 | €35,792 | +€169 | +0.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €25,623 | €25,792 | +€169 | +0.7% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €23,623 | €25,792 | +€2,169 | +9.2% |
| Amounts payable | 17/49 | €36,810 | €20,927 | -€15,882 | -43.1% |
| Amounts payable after more than one year | 17 | €5,323 | €3,081 | -€2,242 | -42.1% |
| Financial debts | 170/4 | €5,323 | €3,081 | -€2,242 | -42.1% |
| Amounts payable within one year | 42/48 | €31,487 | €17,846 | -€13,641 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €2,129 | €1,940 | -€189 | -8.9% |
| Financial debts | 43 | €12,500 | €12,500 | = | 0.0% |
| Credit institutions | 430/8 | €12,500 | €12,500 | = | 0.0% |
| Trade debts | 44 | €9,443 | €2,103 | -€7,340 | -77.7% |
| Suppliers | 440/4 | €9,443 | €2,103 | -€7,340 | -77.7% |
| Taxes, remuneration and social security | 45 | €1,219 | €1,303 | +€85 | +7.0% |
| Taxes | 450/3 | €1,219 | €1,303 | +€85 | +7.0% |
| Other amounts payable | 47/48 | €6,196 | - | -€6,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,040 | €2,040 | = | 0.0% |
| Other operating charges | 640/8 | €1,088 | €1,030 | -€58 | -5.3% |
| Gross operating margin | 9900 | €8,001 | €4,461 | -€3,540 | -44.2% |
| Operating profit (loss) | 9901 | €4,872 | €1,391 | -€3,482 | -71.5% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €1,346 | €1,167 | -€180 | -13.3% |
| Recurring financial charges | 65 | €1,346 | €1,167 | -€180 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €3,526 | €254 | -€3,272 | -92.8% |
| Income taxes | 67/77 | €1,022 | €85 | -€938 | -91.7% |
| Profit (loss) for the period | 9904 | €2,504 | €169 | -€2,334 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,504 | €169 | -€2,334 | -93.2% |
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 1 November 2026 via checked.be.