ROBBY COOLS: 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.
ROBBY COOLS
Largest movements
- Tangible fixed assets -€155,828
down €155,828 (-22.0%), from €709,010 to €553,182
of which Land and buildings: -€161,498
- Cash +€49,984
up €49,984 (+175.4%), from €28,504 to €78,489
mainly Investment in fixed assets (net) (+€115,516) and Other debts (+€47,787)
- Receivables within one year +€15,430
up €15,430 (+77.4%), from €19,925 to €35,355
of which Trade receivables: +€14,514
- Debts after one year -€129,341
down €129,341 (-29.4%), from €440,606 to €311,265
- Other debts +€47,787
up €47,787 (+2264.5%), from €2,110 to €49,897
- Trade debts -€13,610
down €13,610 (-36.5%), from €37,318 to €23,708
- Reserves +€13,554
up €13,554 (+8.1%), from €167,849 to €181,403
- Current portion of long-term debt -€11,351
down €11,351 (-12.9%), from €87,716 to €76,365
- Gross operating margin -€10,588
down €10,588 (-12.1%), from €87,318 to €76,730
- Depreciation -€7,727
down €7,727 (-16.1%), from €48,039 to €40,312
- Financial charges -€1,845
down €1,845 (-11.8%), from €15,603 to €13,758
- Other operating charges -€1,477
down €1,477 (-21.6%), from €6,836 to €5,359
- Financial income +€1,248
up €1,248 (+209.8%), from €595 to €1,842
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 | €760,473 | €668,719 | -€91,754 | -12.1% |
| Fixed assets | 21/28 | €709,010 | €553,182 | -€155,828 | -22.0% |
| Tangible fixed assets | 22/27 | €709,010 | €553,182 | -€155,828 | -22.0% |
| Land and buildings | 22 | €705,057 | €543,559 | -€161,498 | -22.9% |
| Plant, machinery and equipment | 23 | €1,821 | €1,375 | -€446 | -24.5% |
| Furniture and vehicles | 24 | €2,132 | €8,248 | +€6,116 | +286.9% |
| Current assets | 29/58 | €51,463 | €115,537 | +€64,074 | +124.5% |
| Amounts receivable within one year | 40/41 | €19,925 | €35,355 | +€15,430 | +77.4% |
| Trade receivables | 40 | €8,992 | €23,507 | +€14,514 | +161.4% |
| Other amounts receivable | 41 | €10,933 | €11,848 | +€915 | +8.4% |
| Cash at bank and in hand | 54/58 | €28,504 | €78,489 | +€49,984 | +175.4% |
| Deferred charges and accrued income | 490/1 | €3,034 | €1,694 | -€1,340 | -44.2% |
| Total equity and liabilities | 10/49 | €760,473 | €668,719 | -€91,754 | -12.1% |
| Equity | 10/15 | €180,249 | €193,803 | +€13,554 | +7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €167,849 | €181,403 | +€13,554 | +8.1% |
| Distributable reserves | 133 | €167,849 | €181,403 | +€13,554 | +8.1% |
| Amounts payable | 17/49 | €580,224 | €474,916 | -€105,308 | -18.1% |
| Amounts payable after more than one year | 17 | €440,606 | €311,265 | -€129,341 | -29.4% |
| Financial debts | 170/4 | €440,606 | €311,265 | -€129,341 | -29.4% |
| Amounts payable within one year | 42/48 | €139,618 | €163,650 | +€24,033 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €87,716 | €76,365 | -€11,351 | -12.9% |
| Trade debts | 44 | €37,318 | €23,708 | -€13,610 | -36.5% |
| Suppliers | 440/4 | €37,318 | €23,708 | -€13,610 | -36.5% |
| Taxes, remuneration and social security | 45 | €12,473 | €13,681 | +€1,207 | +9.7% |
| Taxes | 450/3 | €10,473 | €11,681 | +€1,207 | +11.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,110 | €49,897 | +€47,787 | +2264.5% |
| Non-recurring operating income | 76A | €10,623 | €40,674 | +€30,051 | +282.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,039 | €40,312 | -€7,727 | -16.1% |
| Other operating charges | 640/8 | €6,836 | €5,359 | -€1,477 | -21.6% |
| Gross operating margin | 9900 | €87,318 | €76,730 | -€10,588 | -12.1% |
| Operating profit (loss) | 9901 | €32,443 | €31,058 | -€1,385 | -4.3% |
| Financial income | 75/76B | €595 | €1,842 | +€1,248 | +209.8% |
| Recurring financial income | 75 | €595 | €1,842 | +€1,248 | +209.8% |
| Financial charges | 65/66B | €15,603 | €13,758 | -€1,845 | -11.8% |
| Recurring financial charges | 65 | €15,603 | €13,758 | -€1,845 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €17,435 | €19,143 | +€1,708 | +9.8% |
| Income taxes | 67/77 | €5,315 | €5,589 | +€274 | +5.2% |
| Profit (loss) for the period | 9904 | €12,120 | €13,554 | +€1,434 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,120 | €13,554 | +€1,434 | +11.8% |
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 4 October 2026 via checked.be.