F. Roberfroid & Co: 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.
F. Roberfroid & Co
Largest movements
- Receivables within one year +€57,116
up €57,116 (+1,283%), from €4,453 to €61,568
of which Other amounts receivable: +€56,097
- Cash -€1,705
down €1,705 (-88.8%), from €1,920 to €215
mainly Receivables within one year (-€57,116) and Contributions, distributions and other (-€6,000)
- Deferred charges and accrued income +€1,635
up €1,635 (+17.4%), from €9,405 to €11,040
- Debts after one year +€16,526
new in 2025: €16,526
- Reserves +€16,000
up €16,000 (+327%), from €4,900 to €20,900
- Current portion of long-term debt +€11,798
new in 2025: €11,798
- Other debts +€6,588
up €6,588, from €0 to €6,588
- Tax, wage and social debts +€3,930
up €3,930 (+35.8%), from €10,964 to €14,894
- Gross operating margin +€43,822
up €43,822 (+126%), from €34,759 to €78,580
- Depreciation -€9,147
down €9,147 (-96.0%), from €9,525 to €378
- Other operating charges -€2,614
down €2,614 (-63.1%), from €4,142 to €1,528
- Financial charges +€1,461
up €1,461 (+111%), from €1,320 to €2,781
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 | €16,613 | €73,280 | +€56,668 | +341% |
| Fixed assets | 21/28 | €836 | €457 | -€378 | -45.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €836 | €457 | -€378 | -45.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €836 | €457 | -€378 | -45.3% |
| Current assets | 29/58 | €15,777 | €72,823 | +€57,046 | +362% |
| Amounts receivable within one year | 40/41 | €4,453 | €61,568 | +€57,116 | +1,283% |
| Trade receivables | 40 | €3,051 | €4,070 | +€1,018 | +33.4% |
| Other amounts receivable | 41 | €1,401 | €57,499 | +€56,097 | +4,003% |
| Cash at bank and in hand | 54/58 | €1,920 | €215 | -€1,705 | -88.8% |
| Deferred charges and accrued income | 490/1 | €9,405 | €11,040 | +€1,635 | +17.4% |
| Total equity and liabilities | 10/49 | €16,613 | €73,280 | +€56,668 | +341% |
| Equity | 10/15 | €5,511 | €21,582 | +€16,071 | +292% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €4,900 | €20,900 | +€16,000 | +327% |
| Distributable reserves | 133 | €4,900 | €20,900 | +€16,000 | +327% |
| Profit (loss) carried forward | 14 | €11 | €82 | +€71 | +646% |
| Amounts payable | 17/49 | €11,102 | €51,699 | +€40,597 | +366% |
| Amounts payable after more than one year | 17 | - | €16,526 | +€16,526 | |
| Financial debts | 170/4 | - | €16,526 | +€16,526 | |
| Amounts payable within one year | 42/48 | €11,043 | €35,032 | +€23,989 | +217% |
| Current portion of amounts payable after more than one year | 42 | - | €11,798 | +€11,798 | |
| Trade debts | 44 | €79 | €1,752 | +€1,673 | +2,118% |
| Suppliers | 440/4 | €79 | €1,752 | +€1,673 | +2,118% |
| Taxes, remuneration and social security | 45 | €10,964 | €14,894 | +€3,930 | +35.8% |
| Taxes | 450/3 | €10,964 | €14,894 | +€3,930 | +35.8% |
| Other amounts payable | 47/48 | €0 | €6,588 | +€6,588 | |
| Accrued charges and deferred income | 492/3 | €59 | €141 | +€82 | +141% |
| Non-recurring operating income | 76A | - | €46,368 | +€46,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,525 | €378 | -€9,147 | -96.0% |
| Other operating charges | 640/8 | €4,142 | €1,528 | -€2,614 | -63.1% |
| Non-recurring operating charges | 66A | - | €47,723 | +€47,723 | |
| Gross operating margin | 9900 | €34,759 | €78,580 | +€43,822 | +126% |
| Operating profit (loss) | 9901 | €21,091 | €28,950 | +€7,860 | +37.3% |
| Financial income | 75/76B | €825 | €804 | -€21 | -2.5% |
| Recurring financial income | 75 | €825 | €804 | -€21 | -2.5% |
| Financial charges | 65/66B | €1,320 | €2,781 | +€1,461 | +111% |
| Recurring financial charges | 65 | €1,320 | €2,781 | +€1,461 | +111% |
| Profit (loss) for the period before taxes | 9903 | €20,596 | €26,973 | +€6,378 | +31.0% |
| Income taxes | 67/77 | €4,923 | €4,903 | -€20 | -0.4% |
| Profit (loss) for the period | 9904 | €15,673 | €22,071 | +€6,398 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,673 | €22,071 | +€6,398 | +40.8% |
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 13 October 2026 via checked.be.