ROBERT BOSCH: 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
ROBERT BOSCH
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€649,293
2024 · €1.7m-€1.1m
Equity
€11.2m
2024 · €11.2m
Cash
-
not filed
Balance sheet total
€37.0m
2024 · €37.0m-€16,326
Largest movements
Assets
- Receivables within one year -€540,017
down €540,017 (-1.8%), from €30.6m to €30.1m
of which Trade receivables: -€6.8m
- Tangible fixed assets +€523,691
up €523,691 (+8.2%), from €6.4m to €6.9m
of which Plant, machinery and equipment: +€358,768
Equity and liabilities
- Trade debts +€3.0m
up €3.0m (+22.5%), from €13.5m to €16.5m
- Provisions -€1.2m
down €1.2m (-63.9%), from €1.8m to €665,370
- Other debts -€1.1m
down €1.1m (-51.2%), from €2.1m to €1.0m
- Accrued charges and deferred income -€567,961
down €567,961 (-37.3%), from €1.5m to €955,494
Income statement
- Turnover -€27.5m
down €27.5m (-23.9%), from €114.8m to €87.4m
- Goods and materials -€22.0m
down €22.0m (-25.4%), from €86.4m to €64.4m
- Provisions -€2.2m
down €2.2m, from €1.1m to -€1.2m
- Other operating income +€1.9m
up €1.9m (+11.3%), from €16.4m to €18.2m
- Staff costs -€1.2m
down €1.2m (-5.9%), from €20.9m to €19.6m
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
€1.7m
Turnover
-€27.5m
Other operating income
+€1.9m
Goods and materials
+€22.0m
Services and other goods
-€1.1m
Staff costs
+€1.2m
Depreciation
-€14,609
Write-downs
+€225,759
Provisions
+€2.2m
Other operating charges
-€55,321
Financial income
+€78,500
Financial charges
+€473,786
Taxes
-€540,579
Result 2025
€649,293
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,044,486 | €37,028,160 | -€16,326 | 0.0% |
| Fixed assets | 21/28 | €6,411,220 | €6,934,911 | +€523,691 | +8.2% |
| Tangible fixed assets | 22/27 | €6,411,220 | €6,934,911 | +€523,691 | +8.2% |
| Land and buildings | 22 | €4,536,992 | €4,600,277 | +€63,285 | +1.4% |
| Plant, machinery and equipment | 23 | €1,407,920 | €1,766,687 | +€358,768 | +25.5% |
| Furniture and vehicles | 24 | €466,308 | €567,946 | +€101,638 | +21.8% |
| Current assets | 29/58 | €30,633,266 | €30,093,249 | -€540,017 | -1.8% |
| Amounts receivable within one year | 40/41 | €30,633,266 | €30,093,249 | -€540,017 | -1.8% |
| Trade receivables | 40 | €25,069,360 | €18,262,169 | -€6.8m | -27.2% |
| Other amounts receivable | 41 | €5,563,907 | €11,831,080 | +€6.3m | +112.6% |
| Total equity and liabilities | 10/49 | €37,044,486 | €37,028,160 | -€16,326 | 0.0% |
| Equity | 10/15 | €11,209,868 | €11,209,868 | = | 0.0% |
| Contributions | 10/11 | €9,284,208 | €9,284,208 | = | 0.0% |
| Capital | 10 | €9,193,665 | €9,193,665 | = | 0.0% |
| Issued capital | 100 | €9,193,665 | €9,193,665 | = | 0.0% |
| Contributions outside capital | 11 | €90,543 | €90,543 | = | 0.0% |
| Share premium | 1100/10 | €90,543 | €90,543 | = | 0.0% |
| Reserves | 13 | €1,925,660 | €1,925,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,619,367 | €1,619,367 | = | 0.0% |
| Legal reserve | 130 | €1,619,367 | €1,619,367 | = | 0.0% |
| Tax-exempt reserves | 132 | €208,779 | €208,779 | = | 0.0% |
| Distributable reserves | 133 | €97,514 | €97,514 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,842,168 | €665,370 | -€1.2m | -63.9% |
| Provisions for liabilities and charges | 160/5 | €1,842,168 | €665,370 | -€1.2m | -63.9% |
| Other liabilities and charges | 164/5 | €1,842,168 | €665,370 | -€1.2m | -63.9% |
| Amounts payable | 17/49 | €23,992,450 | €25,152,922 | +€1.2m | +4.8% |
| Amounts payable within one year | 42/48 | €22,468,995 | €24,197,428 | +€1.7m | +7.7% |
| Trade debts | 44 | €13,456,643 | €16,482,214 | +€3.0m | +22.5% |
| Suppliers | 440/4 | €13,456,643 | €16,482,214 | +€3.0m | +22.5% |
| Taxes, remuneration and social security | 45 | €6,884,464 | €6,675,802 | -€208,661 | -3.0% |
| Taxes | 450/3 | €1,243,600 | €1,678,712 | +€435,112 | +35.0% |
| Remuneration and social security | 454/9 | €5,640,864 | €4,997,091 | -€643,774 | -11.4% |
| Other amounts payable | 47/48 | €2,127,888 | €1,039,411 | -€1.1m | -51.2% |
| Accrued charges and deferred income | 492/3 | €1,523,455 | €955,494 | -€567,961 | -37.3% |
| Operating income | 70/76A | €131,216,510 | €105,609,620 | -€25.6m | -19.5% |
| Turnover | 70 | €114,843,916 | €87,380,967 | -€27.5m | -23.9% |
| Other operating income | 74 | €16,372,594 | €18,228,653 | +€1.9m | +11.3% |
| Operating charges | 60/66A | €127,232,226 | €102,725,519 | -€24.5m | -19.3% |
| Goods for resale, raw materials and consumables | 60 | €86,420,908 | €64,435,957 | -€22.0m | -25.4% |
| Purchases | 600/8 | €86,420,908 | €64,435,957 | -€22.0m | -25.4% |
| Services and other goods | 61 | €17,026,909 | €18,124,999 | +€1.1m | +6.4% |
| Remuneration, social security and pensions | 62 | €20,857,898 | €19,624,124 | -€1.2m | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €756,950 | €771,558 | +€14,609 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €500,190 | €274,431 | -€225,759 | -45.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,053,444 | -€1,176,798 | -€2.2m | |
| Other operating charges | 640/8 | €615,927 | €671,248 | +€55,321 | +9.0% |
| Operating profit (loss) | 9901 | €3,984,284 | €2,884,101 | -€1.1m | -27.6% |
| Financial income | 75/76B | €120,229 | €198,729 | +€78,500 | +65.3% |
| Recurring financial income | 75 | €120,229 | €198,729 | +€78,500 | +65.3% |
| Income from current assets | 751 | €119,224 | €198,652 | +€79,428 | +66.6% |
| Other financial income | 752/9 | €1,005 | €77 | -€927 | -92.3% |
| Financial charges | 65/66B | €1,709,891 | €1,236,106 | -€473,786 | -27.7% |
| Recurring financial charges | 65 | €1,709,891 | €1,236,106 | -€473,786 | -27.7% |
| Debt charges | 650 | €2,729 | €1,408 | -€1,321 | -48.4% |
| Other financial charges | 652/9 | €1,707,162 | €1,234,697 | -€472,465 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €2,394,622 | €1,846,724 | -€547,897 | -22.9% |
| Income taxes | 67/77 | €656,852 | €1,197,431 | +€540,579 | +82.3% |
| Taxes | 670/3 | €741,534 | €1,197,431 | +€455,897 | +61.5% |
| Tax adjustments and reversals of tax provisions | 77 | €84,682 | - | -€84,682 | |
| Profit (loss) for the period | 9904 | €1,737,770 | €649,293 | -€1.1m | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,737,770 | €649,293 | -€1.1m | -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 12 October 2026 via checked.be.