GESCHENKEN ROEBBEN: 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.
GESCHENKEN ROEBBEN
Largest movements
- Cash +€34,052
up €34,052 (+19.2%), from €177,539 to €211,591
mainly Net result for the year (+€26,858) and Current investments (+€25,000)
- Current investments -€25,000
down €25,000 (-90.7%), from €27,551 to €2,551
- Receivables within one year +€8,086
up €8,086 (+236%), from €3,422 to €11,508
of which Other amounts receivable: +€4,626
- Reserves +€26,858
up €26,858 (+13.5%), from €199,575 to €226,433
- Trade debts -€9,206
down €9,206 (-68.8%), from €13,382 to €4,176
- Write-downs -€2,298
down €2,298, from €673 to -€1,625
- Gross operating margin +€1,627
up €1,627 (+4.5%), from €36,506 to €38,132
- Taxes +€1,184
up €1,184 (+10.1%), from €11,770 to €12,954
- Other operating charges -€437
down €437 (-30.3%), from €1,443 to €1,006
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 | €265,237 | €281,830 | +€16,593 | +6.3% |
| Current assets | 29/58 | €265,237 | €281,830 | +€16,593 | +6.3% |
| Stocks and contracts in progress | 3 | €54,105 | €53,760 | -€344 | -0.6% |
| Stocks | 30/36 | €54,105 | €53,760 | -€344 | -0.6% |
| Amounts receivable within one year | 40/41 | €3,422 | €11,508 | +€8,086 | +236% |
| Trade receivables | 40 | €1,698 | €5,159 | +€3,461 | +204% |
| Other amounts receivable | 41 | €1,723 | €6,349 | +€4,626 | +268% |
| Current investments | 50/53 | €27,551 | €2,551 | -€25,000 | -90.7% |
| Cash at bank and in hand | 54/58 | €177,539 | €211,591 | +€34,052 | +19.2% |
| Deferred charges and accrued income | 490/1 | €2,621 | €2,420 | -€201 | -7.7% |
| Total equity and liabilities | 10/49 | €265,237 | €281,830 | +€16,593 | +6.3% |
| Equity | 10/15 | €231,359 | €258,218 | +€26,858 | +11.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €199,575 | €226,433 | +€26,858 | +13.5% |
| Distributable reserves | 133 | €199,575 | €226,433 | +€26,858 | +13.5% |
| Profit (loss) carried forward | 14 | €12,784 | €12,784 | = | 0.0% |
| Amounts payable | 17/49 | €33,878 | €23,613 | -€10,266 | -30.3% |
| Amounts payable within one year | 42/48 | €33,878 | €23,521 | -€10,357 | -30.6% |
| Trade debts | 44 | €13,382 | €4,176 | -€9,206 | -68.8% |
| Suppliers | 440/4 | €13,382 | €4,176 | -€9,206 | -68.8% |
| Taxes, remuneration and social security | 45 | €20,496 | €19,345 | -€1,151 | -5.6% |
| Taxes | 450/3 | €20,496 | €19,345 | -€1,151 | -5.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €92 | +€92 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €673 | -€1,625 | -€2,298 | |
| Other operating charges | 640/8 | €1,443 | €1,006 | -€437 | -30.3% |
| Gross operating margin | 9900 | €36,506 | €38,132 | +€1,627 | +4.5% |
| Operating profit (loss) | 9901 | €34,390 | €38,751 | +€4,361 | +12.7% |
| Financial income | 75/76B | €1,573 | €1,479 | -€93 | -5.9% |
| Recurring financial income | 75 | €1,573 | €1,479 | -€93 | -5.9% |
| Financial charges | 65/66B | €252 | €418 | +€166 | +65.8% |
| Recurring financial charges | 65 | €252 | €418 | +€166 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €35,710 | €39,812 | +€4,102 | +11.5% |
| Income taxes | 67/77 | €11,770 | €12,954 | +€1,184 | +10.1% |
| Profit (loss) for the period | 9904 | €23,940 | €26,858 | +€2,918 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,940 | €26,858 | +€2,918 | +12.2% |
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 27 October 2026 via checked.be.