BOBINAGE VANROBAEYS: 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.
BOBINAGE VANROBAEYS
Largest movements
- Receivables within one year -€132,898
down €132,898 (-39.4%), from €337,075 to €204,178
of which Trade receivables: -€141,067
- Current investments +€78,578
up €78,578 (+252%), from €31,166 to €109,743
- Cash +€46,577
up €46,577 (+64.1%), from €72,657 to €119,234
mainly Receivables within one year (+€132,898) and Depreciation (+€38,940)
- Tangible fixed assets +€8,780
up €8,780 (+8.2%), from €106,769 to €115,549
of which Furniture and vehicles: +€15,568
- Reserves +€36,185
up €36,185 (+7.0%), from €515,206 to €551,391
of which Distributable reserves: +€36,185
- Tax, wage and social debts -€16,149
down €16,149 (-32.9%), from €49,153 to €33,004
- Debts after one year -€12,781
down €12,781 (-27.4%), from €46,637 to €33,856
- Gross operating margin -€84,466
down €84,466 (-26.8%), from €314,797 to €230,331
- Taxes -€16,417
down €16,417 (-54.3%), from €30,241 to €13,825
- Staff costs -€5,152
down €5,152 (-3.6%), from €141,497 to €136,346
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 | €742,837 | €746,568 | +€3,731 | +0.5% |
| Fixed assets | 21/28 | €128,435 | €133,216 | +€4,780 | +3.7% |
| Intangible fixed assets | 21 | €21,667 | €17,667 | -€4,000 | -18.5% |
| Tangible fixed assets | 22/27 | €106,769 | €115,549 | +€8,780 | +8.2% |
| Land and buildings | 22 | €3,395 | €2,546 | -€849 | -25.0% |
| Plant, machinery and equipment | 23 | €69,493 | €63,554 | -€5,939 | -8.5% |
| Furniture and vehicles | 24 | €33,881 | €49,449 | +€15,568 | +46.0% |
| Current assets | 29/58 | €614,401 | €613,352 | -€1,049 | -0.2% |
| Stocks and contracts in progress | 3 | €171,344 | €176,397 | +€5,053 | +2.9% |
| Stocks | 30/36 | €171,344 | €176,397 | +€5,053 | +2.9% |
| Amounts receivable within one year | 40/41 | €337,075 | €204,178 | -€132,898 | -39.4% |
| Trade receivables | 40 | €336,948 | €195,881 | -€141,067 | -41.9% |
| Other amounts receivable | 41 | €127 | €8,297 | +€8,170 | +6,437% |
| Current investments | 50/53 | €31,166 | €109,743 | +€78,578 | +252% |
| Cash at bank and in hand | 54/58 | €72,657 | €119,234 | +€46,577 | +64.1% |
| Deferred charges and accrued income | 490/1 | €2,159 | €3,800 | +€1,641 | +76.0% |
| Total equity and liabilities | 10/49 | €742,837 | €746,568 | +€3,731 | +0.5% |
| Equity | 10/15 | €533,798 | €569,983 | +€36,185 | +6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €515,206 | €551,391 | +€36,185 | +7.0% |
| Tax-exempt reserves | 132 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €498,206 | €534,391 | +€36,185 | +7.3% |
| Amounts payable | 17/49 | €209,039 | €176,585 | -€32,454 | -15.5% |
| Amounts payable after more than one year | 17 | €46,637 | €33,856 | -€12,781 | -27.4% |
| Financial debts | 170/4 | €46,637 | €33,856 | -€12,781 | -27.4% |
| Amounts payable within one year | 42/48 | €162,402 | €140,815 | -€21,587 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €38,737 | €37,727 | -€1,009 | -2.6% |
| Trade debts | 44 | €59,970 | €56,783 | -€3,187 | -5.3% |
| Suppliers | 440/4 | €59,970 | €56,783 | -€3,187 | -5.3% |
| Taxes, remuneration and social security | 45 | €49,153 | €33,004 | -€16,149 | -32.9% |
| Taxes | 450/3 | €49,153 | €33,004 | -€16,149 | -32.9% |
| Other amounts payable | 47/48 | €14,542 | €13,301 | -€1,241 | -8.5% |
| Accrued charges and deferred income | 492/3 | - | €1,914 | +€1,914 | |
| Remuneration, social security and pensions | 62 | €141,497 | €136,346 | -€5,152 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,548 | €38,940 | -€1,607 | -4.0% |
| Other operating charges | 640/8 | €2,084 | €1,111 | -€973 | -46.7% |
| Gross operating margin | 9900 | €314,797 | €230,331 | -€84,466 | -26.8% |
| Operating profit (loss) | 9901 | €130,668 | €53,934 | -€76,734 | -58.7% |
| Financial income | 75/76B | €1,285 | €1,880 | +€595 | +46.3% |
| Recurring financial income | 75 | €1,285 | €1,880 | +€595 | +46.3% |
| Financial charges | 65/66B | €5,510 | €4,945 | -€566 | -10.3% |
| Recurring financial charges | 65 | €5,510 | €4,945 | -€566 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €126,442 | €50,869 | -€75,573 | -59.8% |
| Income taxes | 67/77 | €30,241 | €13,825 | -€16,417 | -54.3% |
| Profit (loss) for the period | 9904 | €96,201 | €37,044 | -€59,157 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,201 | €37,044 | -€59,157 | -61.5% |
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 17 October 2026 via checked.be.