ROB: what changed
Two fiscal 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.
What changed
ROB
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€555,547
2024 · €578,424-€22,877
Equity
€2.7m
2024 · €4.2m-€1.4m
Cash
€624,744
2024 · €712,693-€87,949
Balance sheet total
€12.4m
2024 · €10.9m+€1.5m
Largest movements
Assets
- Current investments +€2.0m
new in 2025: €2.0m
- Tangible fixed assets -€471,412
down €471,412 (-9.1%), from €5.2m to €4.7m
of which Land and buildings: -€401,112
- Stocks and contracts +€148,771
up €148,771 (+3.3%), from €4.5m to €4.7m
Equity and liabilities
- Other debts +€1.9m
up €1.9m (+830.0%), from €226,344 to €2.1m
- Reserves -€1.4m
down €1.4m (-54.3%), from €2.6m to €1.2m
of which Distributable reserves: -€1.4m
- Trade debts +€1.1m
up €1.1m (+25.9%), from €4.4m to €5.6m
- Short-term financial debts -€178,159
no longer reported in 2025 (was €178,159)
Income statement
- Turnover +€413,781
up €413,781 (+1.2%), from €34.1m to €34.6m
- Goods and materials +€394,062
up €394,062 (+2.0%), from €19.7m to €20.1m
of which Purchases: +€587,062
- Staff costs +€370,908
up €370,908 (+4.2%), from €8.8m to €9.2m
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.
Result 2024
€578,424
Turnover
+€413,781
Other operating income
+€29,163
Goods and materials
-€394,062
Services and other goods
+€243,552
Staff costs
-€370,908
Depreciation
+€59,641
Provisions
+€57,550
Other operating charges
-€73,266
Financial income
-€78
Financial charges
+€54,698
Taxes
-€42,948
Result 2025
€555,547
Cash bridge derived
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.
From operations
+€4.4m
Investment
-€2.4m
Financing
-€2.2m
Cash 2024
€712,693
From operations (derived)
+€4.4m
Net result for the year
+€555,547
Depreciation
+€845,632
Stocks and contracts
-€148,771
Receivables within one year
+€83,127
Deferred charges and accrued income
-€5,088
Provisions
+€456
Trade debts
+€1.1m
Tax, wage and social debts
+€91,122
Other debts
+€1.9m
Accrued charges and deferred income
-€6,765
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€400,510
Current investments
-€2.0m
Financing
-€2.2m
Short-term financial debts
-€178,159
Contributions, distributions and other
-€2.0m
Cash 2025
€624,744
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,928,612 | €12,418,817 | +€1.5m | +13.6% |
| Fixed assets | 21/28 | €5,205,532 | €4,760,409 | -€445,123 | -8.6% |
| Intangible fixed assets | 21 | - | €26,290 | +€26,290 | |
| Tangible fixed assets | 22/27 | €5,203,581 | €4,732,168 | -€471,412 | -9.1% |
| Land and buildings | 22 | €3,449,780 | €3,048,668 | -€401,112 | -11.6% |
| Plant, machinery and equipment | 23 | €1,582,420 | €1,469,286 | -€113,134 | -7.1% |
| Furniture and vehicles | 24 | €171,380 | €214,214 | +€42,833 | +25.0% |
| Financial fixed assets | 28 | €1,951 | €1,951 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,951 | €1,951 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,951 | €1,951 | = | 0.0% |
| Current assets | 29/58 | €5,723,080 | €7,658,408 | +€1.9m | +33.8% |
| Stocks and contracts in progress | 3 | €4,506,703 | €4,655,474 | +€148,771 | +3.3% |
| Stocks | 30/36 | €4,506,703 | €4,655,474 | +€148,771 | +3.3% |
| Goods purchased for resale | 34 | €4,506,703 | €4,655,474 | +€148,771 | +3.3% |
| Amounts receivable within one year | 40/41 | €482,306 | €399,178 | -€83,127 | -17.2% |
| Trade receivables | 40 | €460,916 | €374,129 | -€86,787 | -18.8% |
| Other amounts receivable | 41 | €21,390 | €25,049 | +€3,659 | +17.1% |
| Current investments | 50/53 | - | €1,952,545 | +€2.0m | |
| Other investments | 51/53 | - | €1,952,545 | +€2.0m | |
| Cash at bank and in hand | 54/58 | €712,693 | €624,744 | -€87,949 | -12.3% |
| Deferred charges and accrued income | 490/1 | €21,379 | €26,466 | +€5,088 | +23.8% |
| Total equity and liabilities | 10/49 | €10,928,612 | €12,418,817 | +€1.5m | +13.6% |
| Equity | 10/15 | €4,186,575 | €2,742,123 | -€1.4m | -34.5% |
| Contributions | 10/11 | €991,574 | €991,574 | = | 0.0% |
| Capital | 10 | €991,574 | €991,574 | = | 0.0% |
| Issued capital | 100 | €991,574 | €991,574 | = | 0.0% |
| Reserves | 13 | €2,616,577 | €1,195,001 | -€1.4m | -54.3% |
| Non-distributable reserves | 130/1 | €99,157 | €99,157 | = | 0.0% |
| Legal reserve | 130 | €99,157 | €99,157 | = | 0.0% |
| Distributable reserves | 133 | €2,517,420 | €1,095,844 | -€1.4m | -56.5% |
| Profit (loss) carried forward | 14 | €578,424 | €555,547 | -€22,877 | -4.0% |
| Provisions and deferred taxes | 16 | €270,699 | €271,155 | +€456 | +0.2% |
| Provisions for liabilities and charges | 160/5 | €270,699 | €271,155 | +€456 | +0.2% |
| Other liabilities and charges | 164/5 | €270,699 | €271,155 | +€456 | +0.2% |
| Amounts payable | 17/49 | €6,471,338 | €9,405,540 | +€2.9m | +45.3% |
| Amounts payable within one year | 42/48 | €6,252,615 | €9,193,582 | +€2.9m | +47.0% |
| Financial debts | 43 | €178,159 | - | -€178,159 | |
| Other loans | 439 | €178,159 | - | -€178,159 | |
| Trade debts | 44 | €4,429,324 | €5,578,579 | +€1.1m | +25.9% |
| Suppliers | 440/4 | €4,429,324 | €5,578,579 | +€1.1m | +25.9% |
| Taxes, remuneration and social security | 45 | €1,418,788 | €1,509,910 | +€91,122 | +6.4% |
| Taxes | 450/3 | €325,974 | €438,825 | +€112,850 | +34.6% |
| Remuneration and social security | 454/9 | €1,092,813 | €1,071,085 | -€21,728 | -2.0% |
| Other amounts payable | 47/48 | €226,344 | €2,105,093 | +€1.9m | +830.0% |
| Accrued charges and deferred income | 492/3 | €218,723 | €211,958 | -€6,765 | -3.1% |
| Operating income | 70/76A | €34,478,204 | €34,921,147 | +€442,944 | +1.3% |
| Turnover | 70 | €34,140,204 | €34,553,984 | +€413,781 | +1.2% |
| Other operating income | 74 | €338,000 | €367,163 | +€29,163 | +8.6% |
| Operating charges | 60/66A | €33,488,500 | €33,965,993 | +€477,492 | +1.4% |
| Goods for resale, raw materials and consumables | 60 | €19,677,118 | €20,071,179 | +€394,062 | +2.0% |
| Purchases | 600/8 | €19,632,888 | €20,219,950 | +€587,062 | +3.0% |
| Change in stocks: decrease (increase) | 609 | €44,229 | -€148,771 | -€193,000 | |
| Services and other goods | 61 | €3,808,605 | €3,565,053 | -€243,552 | -6.4% |
| Remuneration, social security and pensions | 62 | €8,781,634 | €9,152,542 | +€370,908 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905,273 | €845,632 | -€59,641 | -6.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €58,006 | €456 | -€57,550 | -99.2% |
| Other operating charges | 640/8 | €257,865 | €331,131 | +€73,266 | +28.4% |
| Operating profit (loss) | 9901 | €989,703 | €955,155 | -€34,548 | -3.5% |
| Financial income | 75/76B | €3,289 | €3,211 | -€78 | -2.4% |
| Recurring financial income | 75 | €3,289 | €3,211 | -€78 | -2.4% |
| Other financial income | 752/9 | €3,289 | €3,211 | -€78 | -2.4% |
| Financial charges | 65/66B | €174,065 | €119,367 | -€54,698 | -31.4% |
| Recurring financial charges | 65 | €174,065 | €119,367 | -€54,698 | -31.4% |
| Debt charges | 650 | €50,450 | €134 | -€50,316 | -99.7% |
| Other financial charges | 652/9 | €123,615 | €119,233 | -€4,382 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €818,927 | €838,998 | +€20,072 | +2.5% |
| Income taxes | 67/77 | €240,502 | €283,451 | +€42,948 | +17.9% |
| Taxes | 670/3 | €246,040 | €283,451 | +€37,411 | +15.2% |
| Tax adjustments and reversals of tax provisions | 77 | €5,538 | - | -€5,538 | |
| Profit (loss) for the period | 9904 | €578,424 | €555,547 | -€22,877 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €578,424 | €555,547 | -€22,877 | -4.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.