GUYTAL - ROBELLA: what changed
GUYTAL - ROBELLA
Largest movements
- Cash +€166,743
up €166,743 (+147%), from €113,092 to €279,835
mainly Net result for the year (+€77,445) and Trade debts (+€72,129)
- Tangible fixed assets -€49,434
down €49,434 (-19.5%), from €253,542 to €204,108
- Stocks and contracts -€23,612
down €23,612 (-20.9%), from €112,850 to €89,238
- Receivables within one year -€8,877
down €8,877 (-6.0%), from €147,767 to €138,890
of which Other amounts receivable: -€7,471
- Reserves +€77,445
up €77,445 (+101%), from €76,859 to €154,304
of which Distributable reserves: +€77,445
- Trade debts +€72,129
up €72,129 (+327%), from €22,068 to €94,198
- Other debts -€64,192
down €64,192 (-43.8%), from €146,666 to €82,474
- Tax, wage and social debts +€10,915
up €10,915 (+230%), from €4,736 to €15,651
of which Remuneration and social security: +€5,582
- Debts after one year -€7,797
down €7,797 (-76.5%), from €10,197 to €2,400
of which Financial debts: -€7,797
- Gross operating margin +€193,506
up €193,506 (+232%), from €83,323 to €276,829
- Staff costs -€14,957
down €14,957 (-10.2%), from €146,544 to €131,586
- Taxes +€7,727
up €7,727 (+5,084%), from €152 to €7,879
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €634,720 | €722,698 | +€87,978 | +13.9% |
| Fixed assets | 21/28 | €253,542 | €204,108 | -€49,434 | -19.5% |
| Tangible fixed assets | 22/27 | €253,542 | €204,108 | -€49,434 | -19.5% |
| Land and buildings | 22 | €85,132 | €73,031 | -€12,100 | -14.2% |
| Plant, machinery and equipment | 23 | €101,092 | €84,364 | -€16,727 | -16.5% |
| Furniture and vehicles | 24 | €67,318 | €46,712 | -€20,606 | -30.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €381,178 | €518,589 | +€137,411 | +36.0% |
| Stocks and contracts in progress | 3 | €112,850 | €89,238 | -€23,612 | -20.9% |
| Stocks | 30/36 | €112,850 | €89,238 | -€23,612 | -20.9% |
| Amounts receivable within one year | 40/41 | €147,767 | €138,890 | -€8,877 | -6.0% |
| Trade receivables | 40 | €99,199 | €97,794 | -€1,406 | -1.4% |
| Other amounts receivable | 41 | €48,567 | €41,096 | -€7,471 | -15.4% |
| Cash at bank and in hand | 54/58 | €113,092 | €279,835 | +€166,743 | +147% |
| Deferred charges and accrued income | 490/1 | €7,469 | €10,627 | +€3,158 | +42.3% |
| Total equity and liabilities | 10/49 | €634,720 | €722,698 | +€87,978 | +13.9% |
| Equity | 10/15 | €441,039 | €518,484 | +€77,445 | +17.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €76,859 | €154,304 | +€77,445 | +101% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €76,859 | €154,304 | +€77,445 | +101% |
| Profit (loss) carried forward | 14 | €345,588 | €345,588 | = | 0.0% |
| Amounts payable | 17/49 | €193,681 | €204,214 | +€10,533 | +5.4% |
| Amounts payable after more than one year | 17 | €10,197 | €2,400 | -€7,797 | -76.5% |
| Financial debts | 170/4 | €7,797 | €0 | -€7,797 | -100% |
| Other amounts payable | 178/9 | €2,400 | €2,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €182,684 | €200,119 | +€17,435 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €9,214 | €7,797 | -€1,417 | -15.4% |
| Trade debts | 44 | €22,068 | €94,198 | +€72,129 | +327% |
| Suppliers | 440/4 | €22,068 | €94,198 | +€72,129 | +327% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,736 | €15,651 | +€10,915 | +230% |
| Taxes | 450/3 | €4,736 | €10,069 | +€5,333 | +113% |
| Remuneration and social security | 454/9 | €0 | €5,582 | +€5,582 | |
| Other amounts payable | 47/48 | €146,666 | €82,474 | -€64,192 | -43.8% |
| Accrued charges and deferred income | 492/3 | €800 | €1,695 | +€895 | +112% |
| Non-recurring operating income | 76A | €3,665 | €700 | -€2,965 | -80.9% |
| Remuneration, social security and pensions | 62 | €146,544 | €131,586 | -€14,957 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,810 | €50,301 | +€1,491 | +3.1% |
| Other operating charges | 640/8 | €4,636 | €4,221 | -€415 | -8.9% |
| Non-recurring operating charges | 66A | €4,006 | €7,180 | +€3,174 | +79.2% |
| Gross operating margin | 9900 | €83,323 | €276,829 | +€193,506 | +232% |
| Operating profit (loss) | 9901 | -€120,672 | €83,541 | +€204,213 | |
| Financial income | 75/76B | €2,721 | €2,437 | -€285 | -10.5% |
| Recurring financial income | 75 | €2,721 | €2,437 | -€285 | -10.5% |
| Financial charges | 65/66B | €778 | €653 | -€124 | -16.0% |
| Recurring financial charges | 65 | €778 | €653 | -€124 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€118,728 | €85,324 | +€204,053 | |
| Income taxes | 67/77 | €152 | €7,879 | +€7,727 | +5,084% |
| Profit (loss) for the period | 9904 | -€118,880 | €77,445 | +€196,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€118,880 | €77,445 | +€196,325 |
Next steps
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 4 November 2026 via checked.be.