Rob's Shop: 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's Shop
Largest movements
- Cash +€67,068
up €67,068 (+173.5%), from €38,662 to €105,730
mainly Net result for the year (+€57,330) and Depreciation (+€9,941)
- Stocks and contracts +€18,464
up €18,464 (+14.4%), from €128,668 to €147,132
- Tangible fixed assets -€9,941
down €9,941 (-14.9%), from €66,740 to €56,799
of which Furniture and vehicles: -€5,397
- Receivables within one year -€5,323
down €5,323 (-85.4%), from €6,235 to €912
of which Trade receivables: -€4,610
- Deferred charges and accrued income -€3,672
down €3,672 (-23.9%), from €15,358 to €11,685
- Reserves +€57,330
up €57,330 (+30.5%), from €187,910 to €245,240
of which Distributable reserves: +€57,330
- Tax, wage and social debts +€9,581
up €9,581 (+73.9%), from €12,957 to €22,539
of which Taxes: +€12,628
- Gross operating margin +€14,832
up €14,832 (+14.5%), from €101,972 to €116,803
- Taxes +€12,256
up €12,256 (+11229.5%), from €109 to €12,365
- Staff costs -€10,866
down €10,866 (-24.3%), from €44,692 to €33,826
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 | €256,662 | €323,258 | +€66,596 | +25.9% |
| Fixed assets | 21/28 | €67,740 | €57,799 | -€9,941 | -14.7% |
| Tangible fixed assets | 22/27 | €66,740 | €56,799 | -€9,941 | -14.9% |
| Land and buildings | 22 | €49,476 | €46,214 | -€3,262 | -6.6% |
| Plant, machinery and equipment | 23 | €3,920 | €2,638 | -€1,282 | -32.7% |
| Furniture and vehicles | 24 | €13,345 | €7,947 | -€5,397 | -40.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €188,922 | €265,459 | +€76,537 | +40.5% |
| Stocks and contracts in progress | 3 | €128,668 | €147,132 | +€18,464 | +14.4% |
| Stocks | 30/36 | €128,668 | €147,132 | +€18,464 | +14.4% |
| Amounts receivable within one year | 40/41 | €6,235 | €912 | -€5,323 | -85.4% |
| Trade receivables | 40 | €5,452 | €841 | -€4,610 | -84.6% |
| Other amounts receivable | 41 | €783 | €71 | -€713 | -91.0% |
| Cash at bank and in hand | 54/58 | €38,662 | €105,730 | +€67,068 | +173.5% |
| Deferred charges and accrued income | 490/1 | €15,358 | €11,685 | -€3,672 | -23.9% |
| Total equity and liabilities | 10/49 | €256,662 | €323,258 | +€66,596 | +25.9% |
| Equity | 10/15 | €207,910 | €265,240 | +€57,330 | +27.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €187,910 | €245,240 | +€57,330 | +30.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €187,910 | €245,240 | +€57,330 | +30.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €48,752 | €58,018 | +€9,266 | +19.0% |
| Amounts payable within one year | 42/48 | €48,267 | €57,533 | +€9,266 | +19.2% |
| Trade debts | 44 | €26,029 | €25,108 | -€920 | -3.5% |
| Suppliers | 440/4 | €26,029 | €25,108 | -€920 | -3.5% |
| Taxes, remuneration and social security | 45 | €12,957 | €22,539 | +€9,581 | +73.9% |
| Taxes | 450/3 | €2,171 | €14,799 | +€12,628 | +581.7% |
| Remuneration and social security | 454/9 | €10,786 | €7,739 | -€3,047 | -28.2% |
| Other amounts payable | 47/48 | €9,281 | €9,886 | +€605 | +6.5% |
| Accrued charges and deferred income | 492/3 | €485 | €485 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €1,204 | +€1,204 | |
| Remuneration, social security and pensions | 62 | €44,692 | €33,826 | -€10,866 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,945 | €9,941 | -€4 | 0.0% |
| Other operating charges | 640/8 | €1,041 | €1,096 | +€54 | +5.2% |
| Non-recurring operating charges | 66A | €83,922 | €0 | -€83,922 | -100.0% |
| Gross operating margin | 9900 | €101,972 | €116,803 | +€14,832 | +14.5% |
| Operating profit (loss) | 9901 | -€37,629 | €71,941 | +€109,570 | |
| Financial income | 75/76B | €450 | €1,204 | +€754 | +167.5% |
| Recurring financial income | 75 | €450 | €1,204 | +€754 | +167.5% |
| Financial charges | 65/66B | €3,576 | €3,449 | -€126 | -3.5% |
| Recurring financial charges | 65 | €3,576 | €3,449 | -€126 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,755 | €69,695 | +€110,450 | |
| Income taxes | 67/77 | €109 | €12,365 | +€12,256 | +11229.5% |
| Profit (loss) for the period | 9904 | -€40,864 | €57,330 | +€98,194 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,864 | €57,330 | +€98,194 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.