RABB ENTERPRISE: 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.
RABB ENTERPRISE
Largest movements
- Cash +€77,239
up €77,239 (+90.6%), from €85,240 to €162,480
mainly Other debts (+€110,446) and Net result for the year (+€78,886)
- Tangible fixed assets -€33,150
down €33,150 (-18.8%), from €176,187 to €143,037
of which Land and buildings: -€26,120
- Other debts +€110,446
up €110,446 (+1,144%), from €9,651 to €120,097
- Reserves -€54,114
down €54,114 (-9.8%), from €550,098 to €495,984
of which Distributable reserves: -€54,114
- Debts after one year -€37,321
down €37,321 (-23.8%), from €156,607 to €119,286
- Financial income +€30,023
up €30,023 (+408%), from €7,353 to €37,376
- Gross operating margin -€13,649
down €13,649 (-10.1%), from €135,692 to €122,043
- Financial charges -€3,324
down €3,324 (-28.6%), from €11,606 to €8,282
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 | €1,243,790 | €1,274,142 | +€30,352 | +2.4% |
| Fixed assets | 21/28 | €867,978 | €833,234 | -€34,744 | -4.0% |
| Tangible fixed assets | 22/27 | €176,187 | €143,037 | -€33,150 | -18.8% |
| Land and buildings | 22 | €156,864 | €130,744 | -€26,120 | -16.7% |
| Furniture and vehicles | 24 | €19,323 | €12,293 | -€7,030 | -36.4% |
| Financial fixed assets | 28 | €691,791 | €690,198 | -€1,594 | -0.2% |
| Current assets | 29/58 | €375,812 | €440,908 | +€65,096 | +17.3% |
| Amounts receivable after more than one year | 29 | €260,000 | €260,000 | = | 0.0% |
| Other amounts receivable | 291 | €260,000 | €260,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,496 | €18,353 | -€12,143 | -39.8% |
| Trade receivables | 40 | €30,284 | €18,159 | -€12,125 | -40.0% |
| Other amounts receivable | 41 | €212 | €194 | -€18 | -8.5% |
| Cash at bank and in hand | 54/58 | €85,240 | €162,480 | +€77,239 | +90.6% |
| Deferred charges and accrued income | 490/1 | €75 | €75 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,243,790 | €1,274,142 | +€30,352 | +2.4% |
| Equity | 10/15 | €1,037,475 | €983,361 | -€54,114 | -5.2% |
| Contributions | 10/11 | €153,766 | €153,766 | = | 0.0% |
| Reserves | 13 | €550,098 | €495,984 | -€54,114 | -9.8% |
| Non-distributable reserves | 130/1 | €4,442 | €4,442 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,442 | €4,442 | = | 0.0% |
| Distributable reserves | 133 | €545,656 | €491,542 | -€54,114 | -9.9% |
| Profit (loss) carried forward | 14 | €333,612 | €333,612 | = | 0.0% |
| Amounts payable | 17/49 | €206,315 | €290,781 | +€84,466 | +40.9% |
| Amounts payable after more than one year | 17 | €156,607 | €119,286 | -€37,321 | -23.8% |
| Financial debts | 170/4 | €156,607 | €119,286 | -€37,321 | -23.8% |
| Amounts payable within one year | 42/48 | €49,708 | €171,495 | +€121,788 | +245% |
| Current portion of amounts payable after more than one year | 42 | €17,321 | €17,321 | = | 0.0% |
| Trade debts | 44 | €2,141 | €2,108 | -€33 | -1.6% |
| Suppliers | 440/4 | €2,141 | €2,108 | -€33 | -1.6% |
| Taxes, remuneration and social security | 45 | €20,594 | €31,969 | +€11,375 | +55.2% |
| Taxes | 450/3 | €18,094 | €29,469 | +€11,375 | +62.9% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €9,651 | €120,097 | +€110,446 | +1,144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,768 | €33,150 | +€382 | +1.2% |
| Other operating charges | 640/8 | €7,296 | €7,523 | +€226 | +3.1% |
| Non-recurring operating charges | 66A | - | €654 | +€654 | |
| Gross operating margin | 9900 | €135,692 | €122,043 | -€13,649 | -10.1% |
| Operating profit (loss) | 9901 | €95,628 | €80,717 | -€14,911 | -15.6% |
| Financial income | 75/76B | €7,353 | €37,376 | +€30,023 | +408% |
| Recurring financial income | 75 | €7,353 | €37,376 | +€30,023 | +408% |
| Financial charges | 65/66B | €11,606 | €8,282 | -€3,324 | -28.6% |
| Recurring financial charges | 65 | €11,606 | €8,282 | -€3,324 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €91,375 | €109,811 | +€18,436 | +20.2% |
| Income taxes | 67/77 | €30,841 | €30,924 | +€83 | +0.3% |
| Profit (loss) for the period | 9904 | €60,534 | €78,886 | +€18,353 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,534 | €78,886 | +€18,353 | +30.3% |
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.