ROEBBEN - STESSENS: 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.
ROEBBEN - STESSENS
Largest movements
- Current investments +€461,233
up €461,233 (+79.3%), from €581,561 to €1.0m
- Tangible fixed assets +€153,970
up €153,970 (+18.4%), from €835,955 to €989,925
of which Assets under construction and advance payments: +€187,591
- Reserves +€338,281
up €338,281 (+18.3%), from €1.8m to €2.2m
- Debts after one year +€148,066
up €148,066 (+83.5%), from €177,341 to €325,406
- Other debts +€105,895
up €105,895 (+131%), from €80,553 to €186,448
- Tax, wage and social debts +€36,375
up €36,375 (+152%), from €23,965 to €60,340
of which Taxes: +€37,114
- Gross operating margin +€190,012
up €190,012 (+26.4%), from €720,093 to €910,105
- Taxes +€74,569
up €74,569 (+58.3%), from €127,960 to €202,529
- Staff costs +€41,439
up €41,439 (+29.9%), from €138,404 to €179,842
- Depreciation +€24,068
up €24,068 (+55.4%), from €43,467 to €67,535
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,196,100 | €2,841,070 | +€644,970 | +29.4% |
| Fixed assets | 21/28 | €836,104 | €990,074 | +€153,970 | +18.4% |
| Tangible fixed assets | 22/27 | €835,955 | €989,925 | +€153,970 | +18.4% |
| Land and buildings | 22 | €703,264 | €665,312 | -€37,953 | -5.4% |
| Plant, machinery and equipment | 23 | €35,018 | €52,776 | +€17,758 | +50.7% |
| Furniture and vehicles | 24 | €12,234 | €6,477 | -€5,757 | -47.1% |
| Other tangible fixed assets | 26 | €64,229 | €56,559 | -€7,670 | -11.9% |
| Assets under construction and advance payments | 27 | €21,209 | €208,800 | +€187,591 | +884% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €1,359,996 | €1,850,996 | +€491,000 | +36.1% |
| Amounts receivable within one year | 40/41 | €31,484 | €27,818 | -€3,666 | -11.6% |
| Trade receivables | 40 | €7,127 | €1,287 | -€5,839 | -81.9% |
| Other amounts receivable | 41 | €24,358 | €26,531 | +€2,173 | +8.9% |
| Current investments | 50/53 | €581,561 | €1,042,795 | +€461,233 | +79.3% |
| Cash at bank and in hand | 54/58 | €745,108 | €773,458 | +€28,350 | +3.8% |
| Deferred charges and accrued income | 490/1 | €1,842 | €6,925 | +€5,083 | +276% |
| Total equity and liabilities | 10/49 | €2,196,100 | €2,841,070 | +€644,970 | +29.4% |
| Equity | 10/15 | €1,860,385 | €2,198,666 | +€338,281 | +18.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,848,385 | €2,186,666 | +€338,281 | +18.3% |
| Distributable reserves | 133 | €1,848,385 | €2,186,666 | +€338,281 | +18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €335,714 | €642,404 | +€306,690 | +91.4% |
| Amounts payable after more than one year | 17 | €177,341 | €325,406 | +€148,066 | +83.5% |
| Financial debts | 170/4 | €177,341 | €325,406 | +€148,066 | +83.5% |
| Amounts payable within one year | 42/48 | €153,955 | €310,381 | +€156,426 | +102% |
| Current portion of amounts payable after more than one year | 42 | €33,689 | €33,206 | -€482 | -1.4% |
| Trade debts | 44 | €15,748 | €30,387 | +€14,639 | +93.0% |
| Suppliers | 440/4 | €15,748 | €30,387 | +€14,639 | +93.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €23,965 | €60,340 | +€36,375 | +152% |
| Taxes | 450/3 | €5,029 | €42,143 | +€37,114 | +738% |
| Remuneration and social security | 454/9 | €18,937 | €18,197 | -€740 | -3.9% |
| Other amounts payable | 47/48 | €80,553 | €186,448 | +€105,895 | +131% |
| Accrued charges and deferred income | 492/3 | €4,419 | €6,616 | +€2,198 | +49.7% |
| Remuneration, social security and pensions | 62 | €138,404 | €179,842 | +€41,439 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,467 | €67,535 | +€24,068 | +55.4% |
| Other operating charges | 640/8 | €4,626 | €6,143 | +€1,516 | +32.8% |
| Gross operating margin | 9900 | €720,093 | €910,105 | +€190,012 | +26.4% |
| Operating profit (loss) | 9901 | €533,596 | €656,585 | +€122,989 | +23.0% |
| Financial income | 75/76B | €6,167 | €10,742 | +€4,576 | +74.2% |
| Recurring financial income | 75 | €6,167 | €10,742 | +€4,576 | +74.2% |
| Financial charges | 65/66B | €12,648 | €18,835 | +€6,187 | +48.9% |
| Recurring financial charges | 65 | €12,648 | €18,835 | +€6,187 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €527,114 | €648,492 | +€121,378 | +23.0% |
| Income taxes | 67/77 | €127,960 | €202,529 | +€74,569 | +58.3% |
| Profit (loss) for the period | 9904 | €399,155 | €445,963 | +€46,809 | +11.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €399,155 | €445,963 | +€46,809 | +11.7% |
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 24 October 2026 via checked.be.