ROB COENEN SERVICES: 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.
ROB COENEN SERVICES
Largest movements
- Tangible fixed assets +€6,750
up €6,750, from €0 to €6,750
of which Plant, machinery and equipment: +€4,917
- Receivables within one year +€3,009
up €3,009 (+96.5%), from €3,119 to €6,128
of which Trade receivables: +€2,285
- Cash +€1,591
up €1,591 (+30.0%), from €5,299 to €6,890
mainly Net result for the year (+€10,839) and Trade debts (+€5,976)
- Deferred charges and accrued income -€337
down €337 (-100%), from €337 to €0
- Profit (loss) carried forward +€10,839
up €10,839 (+10.7%), from -€101,271 to -€90,432
- Trade debts +€5,976
up €5,976 (+104%), from €5,735 to €11,710
- Other debts -€4,349
down €4,349 (-5.1%), from €84,515 to €80,166
- Tax, wage and social debts -€1,253
down €1,253 (-100%), from €1,253 to €0
- Gross operating margin +€7,618
up €7,618 (+116%), from €6,569 to €14,187
- Other operating charges +€1,090
up €1,090 (+217%), from €502 to €1,592
- Depreciation +€467
up €467 (+106%), from €440 to €908
- Staff costs +€156
new in 2025: €156
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 | €11,580 | €22,793 | +€11,213 | +96.8% |
| Fixed assets | 21/28 | €25 | €6,775 | +€6,750 | +27,000% |
| Tangible fixed assets | 22/27 | €0 | €6,750 | +€6,750 | |
| Plant, machinery and equipment | 23 | €0 | €4,917 | +€4,917 | |
| Furniture and vehicles | 24 | €0 | €1,833 | +€1,833 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €11,555 | €16,018 | +€4,463 | +38.6% |
| Stocks and contracts in progress | 3 | €2,800 | €3,000 | +€200 | +7.1% |
| Stocks | 30/36 | €2,800 | €3,000 | +€200 | +7.1% |
| Amounts receivable within one year | 40/41 | €3,119 | €6,128 | +€3,009 | +96.5% |
| Trade receivables | 40 | €3,119 | €5,404 | +€2,285 | +73.3% |
| Other amounts receivable | 41 | - | €724 | +€724 | |
| Cash at bank and in hand | 54/58 | €5,299 | €6,890 | +€1,591 | +30.0% |
| Deferred charges and accrued income | 490/1 | €337 | €0 | -€337 | -100% |
| Total equity and liabilities | 10/49 | €11,580 | €22,793 | +€11,213 | +96.8% |
| Equity | 10/15 | -€79,922 | -€69,083 | +€10,839 | +13.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,949 | €8,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €8,949 | €8,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,271 | -€90,432 | +€10,839 | +10.7% |
| Amounts payable | 17/49 | €91,503 | €91,876 | +€374 | +0.4% |
| Amounts payable within one year | 42/48 | €91,503 | €91,876 | +€374 | +0.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,735 | €11,710 | +€5,976 | +104% |
| Suppliers | 440/4 | €5,735 | €11,710 | +€5,976 | +104% |
| Taxes, remuneration and social security | 45 | €1,253 | €0 | -€1,253 | -100% |
| Taxes | 450/3 | €1,253 | €0 | -€1,253 | -100% |
| Other amounts payable | 47/48 | €84,515 | €80,166 | -€4,349 | -5.1% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | - | €156 | +€156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €908 | +€467 | +106% |
| Other operating charges | 640/8 | €502 | €1,592 | +€1,090 | +217% |
| Gross operating margin | 9900 | €6,569 | €14,187 | +€7,618 | +116% |
| Operating profit (loss) | 9901 | €5,627 | €11,532 | +€5,904 | +105% |
| Financial income | 75/76B | €4 | €23 | +€19 | +486% |
| Recurring financial income | 75 | €4 | €23 | +€19 | +486% |
| Financial charges | 65/66B | €576 | €716 | +€140 | +24.4% |
| Recurring financial charges | 65 | €576 | €716 | +€140 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €5,056 | €10,839 | +€5,783 | +114% |
| Profit (loss) for the period | 9904 | €5,056 | €10,839 | +€5,783 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €5,056 | €10,839 | +€5,783 | +114% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.