ROBY'S KITCHEN: 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.
ROBY'S KITCHEN
Largest movements
- Cash +€27,820
up €27,820 (+174%), from €16,012 to €43,832
mainly Net result for the year (+€101,067) and Trade debts (+€51,687)
- Receivables within one year +€24,446
up €24,446 (+42.8%), from €57,168 to €81,614
of which Trade receivables: +€26,424
- Tangible fixed assets +€9,265
new in 2024: €9,265
- Stocks and contracts +€2,617
up €2,617 (+54.8%), from €4,772 to €7,389
- Trade debts +€51,687
up €51,687 (+115%), from €44,863 to €96,550
- Other debts -€50,000
no longer reported in 2024 (was €50,000)
- Profit (loss) carried forward +€36,067
up €36,067 (+78.2%), from €46,148 to €82,214
- Tax, wage and social debts +€20,902
up €20,902 (+114%), from €18,384 to €39,286
of which Taxes: +€26,953
- Advances received +€5,492
new in 2024: €5,492
- Gross operating margin +€87,404
up €87,404 (+60.5%), from €144,523 to €231,927
- Staff costs +€44,772
up €44,772 (+67.5%), from €66,378 to €111,150
- Taxes +€17,527
new in 2024: €17,527
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,449 | €231,597 | +€64,147 | +38.3% |
| Fixed assets | 21/28 | - | €9,265 | +€9,265 | |
| Tangible fixed assets | 22/27 | - | €9,265 | +€9,265 | |
| Other tangible fixed assets | 26 | - | €9,265 | +€9,265 | |
| Current assets | 29/58 | €167,449 | €222,332 | +€54,882 | +32.8% |
| Amounts receivable after more than one year | 29 | €89,496 | €89,496 | = | 0.0% |
| Other amounts receivable | 291 | €89,496 | €89,496 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,772 | €7,389 | +€2,617 | +54.8% |
| Stocks | 30/36 | €4,772 | €7,389 | +€2,617 | +54.8% |
| Amounts receivable within one year | 40/41 | €57,168 | €81,614 | +€24,446 | +42.8% |
| Trade receivables | 40 | €22,916 | €49,340 | +€26,424 | +115% |
| Other amounts receivable | 41 | €34,252 | €32,274 | -€1,978 | -5.8% |
| Cash at bank and in hand | 54/58 | €16,012 | €43,832 | +€27,820 | +174% |
| Total equity and liabilities | 10/49 | €167,449 | €231,597 | +€64,147 | +38.3% |
| Equity | 10/15 | €54,203 | €90,269 | +€36,067 | +66.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,148 | €82,214 | +€36,067 | +78.2% |
| Amounts payable | 17/49 | €113,247 | €141,327 | +€28,081 | +24.8% |
| Amounts payable within one year | 42/48 | €113,247 | €141,327 | +€28,081 | +24.8% |
| Trade debts | 44 | €44,863 | €96,550 | +€51,687 | +115% |
| Suppliers | 440/4 | €44,863 | €96,550 | +€51,687 | +115% |
| Advances received on contracts in progress | 46 | - | €5,492 | +€5,492 | |
| Taxes, remuneration and social security | 45 | €18,384 | €39,286 | +€20,902 | +114% |
| Taxes | 450/3 | €1,887 | €28,840 | +€26,953 | +1,429% |
| Remuneration and social security | 454/9 | €16,497 | €10,446 | -€6,051 | -36.7% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Remuneration, social security and pensions | 62 | €66,378 | €111,150 | +€44,772 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5 | +€5 | |
| Other operating charges | 640/8 | €1,054 | €378 | -€676 | -64.1% |
| Gross operating margin | 9900 | €144,523 | €231,927 | +€87,404 | +60.5% |
| Operating profit (loss) | 9901 | €77,091 | €120,394 | +€43,303 | +56.2% |
| Financial income | 75/76B | €873 | €511 | -€362 | -41.4% |
| Recurring financial income | 75 | €873 | €511 | -€362 | -41.4% |
| Financial charges | 65/66B | €1,613 | €2,312 | +€699 | +43.3% |
| Recurring financial charges | 65 | €1,613 | €2,312 | +€699 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €76,351 | €118,593 | +€42,243 | +55.3% |
| Income taxes | 67/77 | - | €17,527 | +€17,527 | |
| Profit (loss) for the period | 9904 | €76,351 | €101,067 | +€24,716 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,351 | €101,067 | +€24,716 | +32.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.