Ets ROOBROUCK & Cie.: what changed
What changed
Ets ROOBROUCK & Cie.
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
-€79,655
2024 · -€18,809-€60,846
Equity
€518,811
2024 · €598,467-€79,655
Cash
€55,462
2024 · €128,135-€72,673
Balance sheet total
€647,723
2024 · €729,993-€82,270
Largest movements
Assets
- Cash -€72,673
down €72,673 (-56.7%), from €128,135 to €55,462
mainly Net result for the year (-€79,655) and Stocks and contracts (-€29,247)
- Stocks and contracts +€29,247
up €29,247 (+9.4%), from €311,588 to €340,835
- Tangible fixed assets -€27,184
down €27,184 (-28.4%), from €95,553 to €68,369
of which Land and buildings: -€13,953
- Receivables within one year -€10,407
down €10,407 (-20.2%), from €51,458 to €41,051
of which Trade receivables: -€12,728
Equity and liabilities
- Profit (loss) carried forward -€79,655
down €79,655 (-31.2%), from €255,086 to €175,430
- Debts after one year -€10,480
down €10,480 (-100%), from €10,480 to €0
- Trade debts +€8,535
up €8,535 (+32.1%), from €26,553 to €35,089
- Other debts +€7,749
up €7,749 (+12.7%), from €61,159 to €68,908
Income statement
- Gross operating margin -€140,097
down €140,097 (-35.8%), from €391,423 to €251,326
- Staff costs -€78,091
down €78,091 (-27.7%), from €281,937 to €203,845
- Write-downs +€14,140
new in 2025: €14,140
- Financial charges -€12,666
down €12,666 (-14.3%), from €88,555 to €75,888
- Financial income -€4,841
down €4,841 (-99.9%), from €4,847 to €5
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,809
Gross operating margin
-€140,097
Staff costs
+€78,091
Depreciation
+€4,454
Write-downs
-€14,140
Other operating charges
+€699
Financial income
-€4,841
Financial charges
+€12,666
Taxes
+€2,321
Result 2025
-€79,655
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€55,631
Investment
-€1,555
Financing
-€15,488
Cash 2024
€128,135
From operations (derived)
-€55,631
Net result for the year
-€79,655
Depreciation
+€28,739
Stocks and contracts
-€29,247
Receivables within one year
+€10,407
Deferred charges and accrued income
+€1,253
Trade debts
+€8,535
Tax, wage and social debts
-€3,412
Other debts
+€7,749
Investment (derived)
-€1,555
Investment in fixed assets (net)
-€1,555
Financing
-€15,488
Debts after one year
-€10,480
Current portion of long-term debt
-€5,008
Cash 2025
€55,462
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €729,993 | €647,723 | -€82,270 | -11.3% |
| Fixed assets | 21/28 | €220,553 | €193,369 | -€27,184 | -12.3% |
| Tangible fixed assets | 22/27 | €95,553 | €68,369 | -€27,184 | -28.4% |
| Land and buildings | 22 | €59,077 | €45,124 | -€13,953 | -23.6% |
| Plant, machinery and equipment | 23 | €884 | €1,373 | +€489 | +55.4% |
| Furniture and vehicles | 24 | €35,592 | €21,872 | -€13,720 | -38.5% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €509,440 | €454,354 | -€55,086 | -10.8% |
| Amounts receivable after more than one year | 29 | €9,000 | €9,000 | = | 0.0% |
| Other amounts receivable | 291 | €9,000 | €9,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €311,588 | €340,835 | +€29,247 | +9.4% |
| Stocks | 30/36 | €311,588 | €340,835 | +€29,247 | +9.4% |
| Amounts receivable within one year | 40/41 | €51,458 | €41,051 | -€10,407 | -20.2% |
| Trade receivables | 40 | €49,375 | €36,648 | -€12,728 | -25.8% |
| Other amounts receivable | 41 | €2,083 | €4,403 | +€2,321 | +111% |
| Cash at bank and in hand | 54/58 | €128,135 | €55,462 | -€72,673 | -56.7% |
| Deferred charges and accrued income | 490/1 | €9,259 | €8,006 | -€1,253 | -13.5% |
| Total equity and liabilities | 10/49 | €729,993 | €647,723 | -€82,270 | -11.3% |
| Equity | 10/15 | €598,467 | €518,811 | -€79,655 | -13.3% |
| Contributions | 10/11 | €63,213 | €63,213 | = | 0.0% |
| Capital | 10 | - | €63,213 | +€63,213 | |
| Issued capital | 100 | - | €63,213 | +€63,213 | |
| Reserves | 13 | €280,168 | €280,168 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,321 | €6,321 | = | 0.0% |
| Legal reserve | 130 | - | €6,321 | +€6,321 | |
| Reserves not available under the articles | 1311 | €6,321 | - | -€6,321 | |
| Tax-exempt reserves | 132 | €173,847 | €173,847 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,086 | €175,430 | -€79,655 | -31.2% |
| Amounts payable | 17/49 | €131,527 | €128,912 | -€2,615 | -2.0% |
| Amounts payable after more than one year | 17 | €10,480 | €0 | -€10,480 | -100% |
| Financial debts | 170/4 | €10,480 | €0 | -€10,480 | -100% |
| Amounts payable within one year | 42/48 | €121,046 | €128,912 | +€7,865 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €15,488 | €10,480 | -€5,008 | -32.3% |
| Trade debts | 44 | €26,553 | €35,089 | +€8,535 | +32.1% |
| Suppliers | 440/4 | €26,553 | €35,089 | +€8,535 | +32.1% |
| Taxes, remuneration and social security | 45 | €17,846 | €14,434 | -€3,412 | -19.1% |
| Taxes | 450/3 | €15,899 | €14,121 | -€1,778 | -11.2% |
| Remuneration and social security | 454/9 | €1,947 | €313 | -€1,634 | -83.9% |
| Other amounts payable | 47/48 | €61,159 | €68,908 | +€7,749 | +12.7% |
| Remuneration, social security and pensions | 62 | €281,937 | €203,845 | -€78,091 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,193 | €28,739 | -€4,454 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,140 | +€14,140 | |
| Other operating charges | 640/8 | €8,477 | €7,778 | -€699 | -8.2% |
| Gross operating margin | 9900 | €391,423 | €251,326 | -€140,097 | -35.8% |
| Operating profit (loss) | 9901 | €67,817 | -€3,176 | -€70,992 | |
| Financial income | 75/76B | €4,847 | €5 | -€4,841 | -99.9% |
| Recurring financial income | 75 | €4,847 | €5 | -€4,841 | -99.9% |
| Financial charges | 65/66B | €88,555 | €75,888 | -€12,666 | -14.3% |
| Recurring financial charges | 65 | €88,555 | €75,888 | -€12,666 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,891 | -€79,059 | -€63,168 | -398% |
| Income taxes | 67/77 | €2,918 | €597 | -€2,321 | -79.6% |
| Profit (loss) for the period | 9904 | -€18,809 | -€79,655 | -€60,846 | -323% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,809 | -€79,655 | -€60,846 | -323% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.