Rob & 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 & CO
Largest movements
- Cash +€17,671
up €17,671 (+23.1%), from €76,498 to €94,168
mainly Net result for the year (+€53,775) and Depreciation (+€20,750)
- Tangible fixed assets +€8,036
up €8,036 (+3.6%), from €223,472 to €231,508
of which Furniture and vehicles: +€11,656
- Receivables within one year +€6,601
up €6,601 (+20.7%), from €31,923 to €38,524
- Reserves +€53,650
up €53,650 (+25.4%), from €211,060 to €264,710
of which Distributable reserves: +€53,650
- Debts after one year -€21,626
down €21,626 (-35.8%), from €60,475 to €38,849
- Other debts -€16,339
down €16,339 (-100.0%), from €16,339 to €0
- Tax, wage and social debts +€13,699
up €13,699 (+204.0%), from €6,715 to €20,414
of which Taxes: +€13,699
- Gross operating margin +€34,575
up €34,575 (+49.1%), from €70,468 to €105,042
- Taxes +€5,150
up €5,150 (+28.9%), from €17,822 to €22,971
- Depreciation -€2,046
down €2,046 (-9.0%), from €22,796 to €20,750
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 | €342,579 | €373,907 | +€31,329 | +9.1% |
| Fixed assets | 21/28 | €223,917 | €231,953 | +€8,036 | +3.6% |
| Tangible fixed assets | 22/27 | €223,472 | €231,508 | +€8,036 | +3.6% |
| Land and buildings | 22 | €185,402 | €178,158 | -€7,245 | -3.9% |
| Plant, machinery and equipment | 23 | €3,263 | €7,241 | +€3,978 | +121.9% |
| Furniture and vehicles | 24 | €6,847 | €18,503 | +€11,656 | +170.2% |
| Other tangible fixed assets | 26 | €27,960 | €27,606 | -€354 | -1.3% |
| Financial fixed assets | 28 | €445 | €445 | = | 0.0% |
| Current assets | 29/58 | €118,661 | €141,954 | +€23,293 | +19.6% |
| Stocks and contracts in progress | 3 | €10,241 | €9,262 | -€979 | -9.6% |
| Stocks | 30/36 | €10,241 | €9,262 | -€979 | -9.6% |
| Amounts receivable within one year | 40/41 | €31,923 | €38,524 | +€6,601 | +20.7% |
| Other amounts receivable | 41 | €31,923 | €38,524 | +€6,601 | +20.7% |
| Cash at bank and in hand | 54/58 | €76,498 | €94,168 | +€17,671 | +23.1% |
| Total equity and liabilities | 10/49 | €342,579 | €373,907 | +€31,329 | +9.1% |
| Equity | 10/15 | €234,548 | €288,323 | +€53,775 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €211,060 | €264,710 | +€53,650 | +25.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,800 | €8,800 | = | 0.0% |
| Distributable reserves | 133 | €200,400 | €254,050 | +€53,650 | +26.8% |
| Profit (loss) carried forward | 14 | €4,888 | €5,013 | +€125 | +2.6% |
| Amounts payable | 17/49 | €108,031 | €85,585 | -€22,446 | -20.8% |
| Amounts payable after more than one year | 17 | €60,475 | €38,849 | -€21,626 | -35.8% |
| Financial debts | 170/4 | €60,475 | €38,849 | -€21,626 | -35.8% |
| Amounts payable within one year | 42/48 | €47,556 | €46,736 | -€820 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €21,196 | €21,623 | +€428 | +2.0% |
| Trade debts | 44 | €3,306 | €4,698 | +€1,392 | +42.1% |
| Suppliers | 440/4 | €3,306 | €4,698 | +€1,392 | +42.1% |
| Taxes, remuneration and social security | 45 | €6,715 | €20,414 | +€13,699 | +204.0% |
| Taxes | 450/3 | €6,715 | €20,414 | +€13,699 | +204.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,339 | €0 | -€16,339 | -100.0% |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,796 | €20,750 | -€2,046 | -9.0% |
| Other operating charges | 640/8 | €2,871 | €1,862 | -€1,009 | -35.2% |
| Gross operating margin | 9900 | €70,468 | €105,042 | +€34,575 | +49.1% |
| Operating profit (loss) | 9901 | €44,800 | €82,430 | +€37,630 | +84.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €6,019 | €5,684 | -€334 | -5.6% |
| Recurring financial charges | 65 | €6,019 | €5,684 | -€334 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €38,785 | €76,746 | +€37,961 | +97.9% |
| Income taxes | 67/77 | €17,822 | €22,971 | +€5,150 | +28.9% |
| Profit (loss) for the period | 9904 | €20,964 | €53,775 | +€32,811 | +156.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,964 | €53,775 | +€32,811 | +156.5% |
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 8 October 2026 via checked.be.