RBB & Co: 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.
RBB & Co
Largest movements
- Cash +€671,793
up €671,793 (+94.6%), from €710,258 to €1.4m
mainly Net result for the year (+€671,751) and Receivables within one year (+€165,736)
- Receivables within one year -€165,736
down €165,736 (-81.1%), from €204,425 to €38,690
of which Trade receivables: -€146,736
- Tangible fixed assets -€73,907
down €73,907 (-5.7%), from €1.3m to €1.2m
of which Land and buildings: -€74,948
- Reserves +€671,751
up €671,751 (+50.3%), from €1.3m to €2.0m
of which Tax-exempt reserves: +€336,800
- Tax, wage and social debts -€137,486
down €137,486 (-90.0%), from €152,729 to €15,243
- Other debts -€64,926
down €64,926 (-30.4%), from €213,875 to €148,948
- Debts after one year -€43,029
down €43,029 (-34.2%), from €125,992 to €82,964
- Gross operating margin +€283,667
up €283,667 (+37.8%), from €749,883 to €1.0m
- Taxes +€72,243
up €72,243 (+52.1%), from €138,783 to €211,026
- Depreciation -€18,180
down €18,180 (-12.6%), from €143,944 to €125,764
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 | €2,207,039 | €2,638,141 | +€431,102 | +19.5% |
| Fixed assets | 21/28 | €1,287,114 | €1,213,207 | -€73,907 | -5.7% |
| Tangible fixed assets | 22/27 | €1,287,114 | €1,213,207 | -€73,907 | -5.7% |
| Land and buildings | 22 | €1,192,911 | €1,117,962 | -€74,948 | -6.3% |
| Plant, machinery and equipment | 23 | €4,606 | €2,159 | -€2,447 | -53.1% |
| Furniture and vehicles | 24 | €89,598 | €93,086 | +€3,488 | +3.9% |
| Current assets | 29/58 | €919,925 | €1,424,934 | +€505,009 | +54.9% |
| Amounts receivable within one year | 40/41 | €204,425 | €38,690 | -€165,736 | -81.1% |
| Trade receivables | 40 | €176,925 | €30,190 | -€146,736 | -82.9% |
| Other amounts receivable | 41 | €27,500 | €8,500 | -€19,000 | -69.1% |
| Cash at bank and in hand | 54/58 | €710,258 | €1,382,051 | +€671,793 | +94.6% |
| Deferred charges and accrued income | 490/1 | €5,242 | €4,194 | -€1,048 | -20.0% |
| Total equity and liabilities | 10/49 | €2,207,039 | €2,638,141 | +€431,102 | +19.5% |
| Equity | 10/15 | €1,655,050 | €2,326,801 | +€671,751 | +40.6% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Reserves | 13 | €1,336,450 | €2,008,201 | +€671,751 | +50.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €433,630 | €770,430 | +€336,800 | +77.7% |
| Distributable reserves | 133 | €902,820 | €1,237,771 | +€334,951 | +37.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €551,989 | €311,340 | -€240,648 | -43.6% |
| Amounts payable after more than one year | 17 | €125,992 | €82,964 | -€43,029 | -34.2% |
| Financial debts | 170/4 | €125,992 | €82,964 | -€43,029 | -34.2% |
| Amounts payable within one year | 42/48 | €425,996 | €228,377 | -€197,620 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €42,652 | €43,029 | +€377 | +0.9% |
| Trade debts | 44 | €16,741 | €21,157 | +€4,416 | +26.4% |
| Suppliers | 440/4 | €16,741 | €21,157 | +€4,416 | +26.4% |
| Taxes, remuneration and social security | 45 | €152,729 | €15,243 | -€137,486 | -90.0% |
| Taxes | 450/3 | €152,729 | €15,243 | -€137,486 | -90.0% |
| Other amounts payable | 47/48 | €213,875 | €148,948 | -€64,926 | -30.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143,944 | €125,764 | -€18,180 | -12.6% |
| Other operating charges | 640/8 | €13,503 | €10,814 | -€2,689 | -19.9% |
| Non-recurring operating charges | 66A | - | €3,784 | +€3,784 | |
| Gross operating margin | 9900 | €749,883 | €1,033,550 | +€283,667 | +37.8% |
| Operating profit (loss) | 9901 | €592,436 | €893,188 | +€300,752 | +50.8% |
| Financial income | 75/76B | €1,733 | €2,856 | +€1,123 | +64.8% |
| Recurring financial income | 75 | €1,733 | €2,856 | +€1,123 | +64.8% |
| Financial charges | 65/66B | €13,419 | €13,267 | -€152 | -1.1% |
| Recurring financial charges | 65 | €13,419 | €13,267 | -€152 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €580,749 | €882,777 | +€302,028 | +52.0% |
| Income taxes | 67/77 | €138,783 | €211,026 | +€72,243 | +52.1% |
| Profit (loss) for the period | 9904 | €441,965 | €671,751 | +€229,785 | +52.0% |
| Transfer from tax-exempt reserves | 789 | €189,080 | €0 | -€189,080 | -100% |
| Transfer to tax-exempt reserves | 689 | €223,130 | €336,800 | +€113,670 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €407,915 | €334,951 | -€72,965 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.