ROB-UNITS: 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.
What changed
ROB-UNITS
NACE 46.630, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€984,603
2024 · €928,167+€56,436
Equity
€1.6m
2024 · €1.6m-€14,275
Cash
€453,879
2024 · €787,816-€333,938
Balance sheet total
€4.4m
2024 · €4.0m+€370,596
Largest movements
Assets
- Current investments +€452,864
up €452,864 (+64.8%), from €698,697 to €1.2m
- Cash -€333,938
down €333,938 (-42.4%), from €787,816 to €453,879
mainly Investment in fixed assets (net) (-€1.2m) and Contributions, distributions and other (-€998,877)
- Tangible fixed assets +€328,257
up €328,257 (+17.3%), from €1.9m to €2.2m
of which Plant, machinery and equipment: +€401,810
- Receivables within one year -€71,950
down €71,950 (-12.0%), from €597,892 to €525,942
of which Trade receivables: -€41,226
Equity and liabilities
- Debts after one year +€385,276
up €385,276 (+88.6%), from €434,674 to €819,951
- Current portion of long-term debt +€96,064
up €96,064 (+16.4%), from €585,186 to €681,249
- Trade debts -€92,791
down €92,791 (-34.5%), from €269,051 to €176,260
Income statement
- Gross operating margin +€119,827
up €119,827 (+5.9%), from €2.0m to €2.2m
- Depreciation +€61,480
up €61,480 (+7.3%), from €840,895 to €902,375
- Taxes +€41,122
up €41,122 (+261%), from €15,749 to €56,871
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.
Result 2024
€928,167
Gross operating margin
+€119,827
Staff costs
+€3,333
Depreciation
-€61,480
Write-downs
+€1,207
Other operating charges
+€7,287
Financial income
+€7,049
Financial charges
-€18,690
Taxes
-€41,122
Deferred taxes and other
+€39,024
Result 2025
€984,603
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.9m
Investment
-€1.7m
Financing
-€517,538
Cash 2024
€787,816
From operations (derived)
+€1.9m
Net result for the year
+€984,603
Depreciation
+€902,375
Receivables within one year
+€71,950
Deferred charges and accrued income
+€4,637
Provisions
-€7,256
Trade debts
-€92,791
Tax, wage and social debts
-€6,359
Advances received
+€11,979
Accrued charges and deferred income
-€2,042
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.2m
Current investments
-€452,864
Financing
-€517,538
Debts after one year
+€385,276
Current portion of long-term debt
+€96,064
Contributions, distributions and other
-€998,877
Cash 2025
€453,879
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,986,377 | €4,356,973 | +€370,596 | +9.3% |
| Fixed assets | 21/28 | €1,897,334 | €2,225,591 | +€328,257 | +17.3% |
| Tangible fixed assets | 22/27 | €1,897,137 | €2,225,394 | +€328,257 | +17.3% |
| Plant, machinery and equipment | 23 | €1,678,834 | €2,080,644 | +€401,810 | +23.9% |
| Furniture and vehicles | 24 | €218,303 | €144,751 | -€73,553 | -33.7% |
| Financial fixed assets | 28 | €197 | €197 | = | 0.0% |
| Current assets | 29/58 | €2,089,043 | €2,131,382 | +€42,339 | +2.0% |
| Amounts receivable within one year | 40/41 | €597,892 | €525,942 | -€71,950 | -12.0% |
| Trade receivables | 40 | €439,590 | €398,365 | -€41,226 | -9.4% |
| Other amounts receivable | 41 | €158,302 | €127,578 | -€30,724 | -19.4% |
| Current investments | 50/53 | €698,697 | €1,151,561 | +€452,864 | +64.8% |
| Cash at bank and in hand | 54/58 | €787,816 | €453,879 | -€333,938 | -42.4% |
| Deferred charges and accrued income | 490/1 | €4,637 | - | -€4,637 | |
| Total equity and liabilities | 10/49 | €3,986,377 | €4,356,973 | +€370,596 | +9.3% |
| Equity | 10/15 | €1,603,738 | €1,589,463 | -€14,275 | -0.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,541,764 | €1,527,489 | -€14,275 | -0.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €279,760 | €257,991 | -€21,769 | -7.8% |
| Distributable reserves | 133 | €1,255,807 | €1,263,301 | +€7,494 | +0.6% |
| Provisions and deferred taxes | 16 | €91,978 | €84,722 | -€7,256 | -7.9% |
| Deferred taxes | 168 | €91,978 | €84,722 | -€7,256 | -7.9% |
| Amounts payable | 17/49 | €2,290,661 | €2,682,789 | +€392,128 | +17.1% |
| Amounts payable after more than one year | 17 | €434,674 | €819,951 | +€385,276 | +88.6% |
| Financial debts | 170/4 | €434,674 | €819,951 | +€385,276 | +88.6% |
| Amounts payable within one year | 42/48 | €1,853,945 | €1,862,838 | +€8,893 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €585,186 | €681,249 | +€96,064 | +16.4% |
| Trade debts | 44 | €269,051 | €176,260 | -€92,791 | -34.5% |
| Suppliers | 440/4 | €269,051 | €176,260 | -€92,791 | -34.5% |
| Advances received on contracts in progress | 46 | €21,585 | €33,565 | +€11,979 | +55.5% |
| Taxes, remuneration and social security | 45 | €26,215 | €19,856 | -€6,359 | -24.3% |
| Taxes | 450/3 | €17,106 | €19,856 | +€2,750 | +16.1% |
| Remuneration and social security | 454/9 | €9,110 | - | -€9,110 | |
| Other amounts payable | 47/48 | €951,908 | €951,908 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,042 | - | -€2,042 | |
| Remuneration, social security and pensions | 62 | €221,374 | €218,041 | -€3,333 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840,895 | €902,375 | +€61,480 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,207 | - | -€1,207 | |
| Other operating charges | 640/8 | €18,132 | €10,844 | -€7,287 | -40.2% |
| Gross operating margin | 9900 | €2,030,583 | €2,150,410 | +€119,827 | +5.9% |
| Operating profit (loss) | 9901 | €948,975 | €1,019,150 | +€70,174 | +7.4% |
| Financial income | 75/76B | €4,498 | €11,547 | +€7,049 | +157% |
| Recurring financial income | 75 | €4,498 | €11,547 | +€7,049 | +157% |
| Financial charges | 65/66B | €26,667 | €45,357 | +€18,690 | +70.1% |
| Recurring financial charges | 65 | €26,667 | €45,357 | +€18,690 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €926,806 | €985,340 | +€58,534 | +6.3% |
| Transfer from deferred taxes | 780 | €17,110 | €76,696 | +€59,586 | +348% |
| Transfer to deferred taxes | 680 | - | €20,563 | +€20,563 | |
| Income taxes | 67/77 | €15,749 | €56,871 | +€41,122 | +261% |
| Profit (loss) for the period | 9904 | €928,167 | €984,603 | +€56,436 | +6.1% |
| Transfer from tax-exempt reserves | 789 | €51,330 | €34,579 | -€16,751 | -32.6% |
| Transfer to tax-exempt reserves | 689 | - | €61,688 | +€61,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €979,497 | €957,494 | -€22,002 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.