Rob o'Sup: 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 o'Sup
Largest movements
- Cash -€21,432
down €21,432 (-97.2%), from €22,054 to €622
mainly Investment in fixed assets (net) (-€17,525) and Other debts (-€6,197)
- Tangible fixed assets +€16,757
new in 2025: €16,757
- Deferred charges and accrued income +€1,164
up €1,164 (+125%), from €933 to €2,097
- Receivables within one year +€864
up €864 (+17.6%), from €4,900 to €5,764
- Other debts -€6,197
down €6,197 (-98.8%), from €6,273 to €76
- Reserves +€4,972
up €4,972 (+37.4%), from €13,298 to €18,270
- Tax, wage and social debts -€920
down €920 (-21.8%), from €4,215 to €3,295
- Trade debts -€502
down €502 (-61.5%), from €816 to €314
- Gross operating margin -€10,493
down €10,493 (-57.8%), from €18,143 to €7,649
- Taxes -€2,033
down €2,033 (-59.3%), from €3,429 to €1,396
- Other operating charges -€895
down €895 (-65.4%), from €1,367 to €472
- Depreciation +€768
new in 2025: €768
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 | €27,887 | €25,240 | -€2,647 | -9.5% |
| Fixed assets | 21/28 | - | €16,757 | +€16,757 | |
| Tangible fixed assets | 22/27 | - | €16,757 | +€16,757 | |
| Furniture and vehicles | 24 | - | €16,757 | +€16,757 | |
| Current assets | 29/58 | €27,887 | €8,483 | -€19,404 | -69.6% |
| Amounts receivable within one year | 40/41 | €4,900 | €5,764 | +€864 | +17.6% |
| Trade receivables | 40 | €4,900 | €5,764 | +€864 | +17.6% |
| Cash at bank and in hand | 54/58 | €22,054 | €622 | -€21,432 | -97.2% |
| Deferred charges and accrued income | 490/1 | €933 | €2,097 | +€1,164 | +125% |
| Total equity and liabilities | 10/49 | €27,887 | €25,240 | -€2,647 | -9.5% |
| Equity | 10/15 | €16,583 | €21,555 | +€4,972 | +30.0% |
| Contributions | 10/11 | €3,285 | €3,285 | = | 0.0% |
| Reserves | 13 | €13,298 | €18,270 | +€4,972 | +37.4% |
| Distributable reserves | 133 | €13,298 | €18,270 | +€4,972 | +37.4% |
| Amounts payable | 17/49 | €11,304 | €3,684 | -€7,619 | -67.4% |
| Amounts payable within one year | 42/48 | €11,304 | €3,684 | -€7,619 | -67.4% |
| Trade debts | 44 | €816 | €314 | -€502 | -61.5% |
| Suppliers | 440/4 | €816 | €314 | -€502 | -61.5% |
| Taxes, remuneration and social security | 45 | €4,215 | €3,295 | -€920 | -21.8% |
| Taxes | 450/3 | €4,215 | €3,295 | -€920 | -21.8% |
| Other amounts payable | 47/48 | €6,273 | €76 | -€6,197 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €768 | +€768 | |
| Other operating charges | 640/8 | €1,367 | €472 | -€895 | -65.4% |
| Gross operating margin | 9900 | €18,143 | €7,649 | -€10,493 | -57.8% |
| Operating profit (loss) | 9901 | €16,775 | €6,408 | -€10,367 | -61.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €48 | €40 | -€8 | -15.8% |
| Recurring financial charges | 65 | €48 | €40 | -€8 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €16,727 | €6,368 | -€10,359 | -61.9% |
| Income taxes | 67/77 | €3,429 | €1,396 | -€2,033 | -59.3% |
| Profit (loss) for the period | 9904 | €13,298 | €4,972 | -€8,326 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,298 | €4,972 | -€8,326 | -62.6% |
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 22 October 2026 via checked.be.