ROB, CANIPEL & CO: 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.
ROB, CANIPEL & CO
Largest movements
- Receivables within one year -€48,608
down €48,608 (-92.9%), from €52,301 to €3,693
of which Other amounts receivable: -€43,597
- Tangible fixed assets -€22,146
down €22,146 (-7.9%), from €280,893 to €258,747
of which Land and buildings: -€20,738
- Tax, wage and social debts -€29,082
down €29,082 (-100.0%), from €29,082 to €0
of which Taxes: -€29,082
- Profit (loss) carried forward -€20,095
down €20,095 (-59.9%), from €33,533 to €13,439
- Current portion of long-term debt -€16,320
down €16,320 (-91.6%), from €17,814 to €1,495
- Purchases and services -€9,942
down €9,942 (-74.2%), from €13,395 to €3,453
- Financial income -€2,199
down €2,199 (-61.5%), from €3,579 to €1,379
- Gross operating margin +€2,073
up €2,073 (+261.5%), from €793 to €2,866
- Other operating charges -€1,589
down €1,589 (-48.2%), from €3,298 to €1,709
- Depreciation -€580
down €580 (-2.6%), from €22,726 to €22,146
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,456 | €263,781 | -€70,675 | -21.1% |
| Fixed assets | 21/28 | €280,893 | €258,747 | -€22,146 | -7.9% |
| Tangible fixed assets | 22/27 | €280,893 | €258,747 | -€22,146 | -7.9% |
| Land and buildings | 22 | €277,893 | €257,155 | -€20,738 | -7.5% |
| Furniture and vehicles | 24 | €3,000 | €1,592 | -€1,408 | -46.9% |
| Current assets | 29/58 | €53,563 | €5,034 | -€48,529 | -90.6% |
| Amounts receivable within one year | 40/41 | €52,301 | €3,693 | -€48,608 | -92.9% |
| Trade receivables | 40 | €5,011 | €0 | -€5,011 | -100.0% |
| Other amounts receivable | 41 | €47,290 | €3,693 | -€43,597 | -92.2% |
| Cash at bank and in hand | 54/58 | €150 | €25 | -€125 | -83.6% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,316 | +€204 | +18.4% |
| Total equity and liabilities | 10/49 | €334,456 | €263,781 | -€70,675 | -21.1% |
| Equity | 10/15 | €280,933 | €260,839 | -€20,095 | -7.2% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €226,400 | €226,400 | = | 0.0% |
| Distributable reserves | 133 | €226,400 | €226,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,533 | €13,439 | -€20,095 | -59.9% |
| Amounts payable | 17/49 | €53,523 | €2,942 | -€50,580 | -94.5% |
| Amounts payable after more than one year | 17 | €1,495 | €0 | -€1,495 | -100.0% |
| Financial debts | 170/4 | €1,495 | €0 | -€1,495 | -100.0% |
| Amounts payable within one year | 42/48 | €51,291 | €2,942 | -€48,348 | -94.3% |
| Current portion of amounts payable after more than one year | 42 | €17,814 | €1,495 | -€16,320 | -91.6% |
| Trade debts | 44 | €4,395 | €1,448 | -€2,947 | -67.1% |
| Suppliers | 440/4 | €4,395 | €1,448 | -€2,947 | -67.1% |
| Taxes, remuneration and social security | 45 | €29,082 | €0 | -€29,082 | -100.0% |
| Taxes | 450/3 | €29,082 | €0 | -€29,082 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €737 | €0 | -€737 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,395 | €3,453 | -€9,942 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,726 | €22,146 | -€580 | -2.6% |
| Other operating charges | 640/8 | €3,298 | €1,709 | -€1,589 | -48.2% |
| Gross operating margin | 9900 | €793 | €2,866 | +€2,073 | +261.5% |
| Operating profit (loss) | 9901 | -€25,231 | -€20,989 | +€4,242 | +16.8% |
| Financial income | 75/76B | €3,579 | €1,379 | -€2,199 | -61.5% |
| Recurring financial income | 75 | €3,579 | €1,379 | -€2,199 | -61.5% |
| Financial charges | 65/66B | €465 | €485 | +€20 | +4.4% |
| Recurring financial charges | 65 | €465 | €485 | +€20 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,117 | -€20,095 | +€2,023 | +9.1% |
| Profit (loss) for the period | 9904 | -€22,117 | -€20,095 | +€2,023 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,117 | -€20,095 | +€2,023 | +9.1% |
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 4 October 2026 via checked.be.