BOUWONDERNEMING ROBBERECHTS: 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.
BOUWONDERNEMING ROBBERECHTS
Largest movements
- Cash +€51,192
up €51,192 (+263%), from €19,445 to €70,636
mainly Current investments (+€50,000) and Depreciation (+€19,142)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€18,503
down €18,503 (-2.6%), from €714,417 to €695,914
of which Land and buildings: -€18,091
- Other debts -€19,231
down €19,231 (-30.9%), from €62,264 to €43,033
- Taxes +€5,052
up €5,052 (+95.6%), from -€5,285 to -€233
- Gross operating margin +€4,704
up €4,704 (+21.8%), from €21,539 to €26,243
- Other operating charges -€1,544
down €1,544 (-21.2%), from €7,279 to €5,735
- Financial income +€425
up €425 (+54.9%), from €773 to €1,198
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 | €789,985 | €774,742 | -€15,243 | -1.9% |
| Fixed assets | 21/28 | €714,487 | €695,984 | -€18,503 | -2.6% |
| Tangible fixed assets | 22/27 | €714,417 | €695,914 | -€18,503 | -2.6% |
| Land and buildings | 22 | €711,045 | €692,955 | -€18,091 | -2.5% |
| Plant, machinery and equipment | 23 | €979 | €843 | -€136 | -13.8% |
| Furniture and vehicles | 24 | €2,393 | €2,116 | -€276 | -11.6% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €75,498 | €78,758 | +€3,259 | +4.3% |
| Amounts receivable within one year | 40/41 | €2,739 | €4,817 | +€2,078 | +75.9% |
| Trade receivables | 40 | €239 | €1,957 | +€1,718 | +719% |
| Other amounts receivable | 41 | €2,500 | €2,860 | +€360 | +14.4% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €19,445 | €70,636 | +€51,192 | +263% |
| Deferred charges and accrued income | 490/1 | €3,315 | €3,304 | -€11 | -0.3% |
| Total equity and liabilities | 10/49 | €789,985 | €774,742 | -€15,243 | -1.9% |
| Equity | 10/15 | €703,379 | €706,491 | +€3,112 | +0.4% |
| Contributions | 10/11 | €486,600 | €486,600 | = | 0.0% |
| Contributions outside capital | 11 | €486,600 | - | -€486,600 | |
| Other | 1109/19 | €486,600 | - | -€486,600 | |
| Reserves | 13 | €314,630 | €311,721 | -€2,909 | -0.9% |
| Tax-exempt reserves | 132 | €141,559 | €138,650 | -€2,909 | -2.1% |
| Distributable reserves | 133 | €173,072 | €173,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,852 | -€91,831 | +€6,021 | +6.2% |
| Provisions and deferred taxes | 16 | €21,327 | €20,600 | -€727 | -3.4% |
| Deferred taxes | 168 | €21,327 | €20,600 | -€727 | -3.4% |
| Amounts payable | 17/49 | €65,279 | €47,651 | -€17,628 | -27.0% |
| Amounts payable within one year | 42/48 | €63,639 | €45,631 | -€18,008 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €849 | €844 | -€6 | -0.7% |
| Trade debts | 44 | - | €534 | +€534 | |
| Suppliers | 440/4 | - | €534 | +€534 | |
| Taxes, remuneration and social security | 45 | €526 | €1,221 | +€695 | +132% |
| Taxes | 450/3 | €326 | €1,021 | +€695 | +213% |
| Remuneration and social security | 454/9 | €200 | €200 | = | 0.0% |
| Other amounts payable | 47/48 | €62,264 | €43,033 | -€19,231 | -30.9% |
| Accrued charges and deferred income | 492/3 | €1,640 | €2,020 | +€380 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,222 | €19,142 | -€81 | -0.4% |
| Other operating charges | 640/8 | €7,279 | €5,735 | -€1,544 | -21.2% |
| Gross operating margin | 9900 | €21,539 | €26,243 | +€4,704 | +21.8% |
| Operating profit (loss) | 9901 | -€4,962 | €1,366 | +€6,328 | |
| Financial income | 75/76B | €773 | €1,198 | +€425 | +54.9% |
| Recurring financial income | 75 | €773 | €1,198 | +€425 | +54.9% |
| Financial charges | 65/66B | €408 | €412 | +€4 | +0.9% |
| Recurring financial charges | 65 | €408 | €412 | +€4 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,598 | €2,152 | +€6,749 | |
| Transfer from deferred taxes | 780 | €727 | €727 | = | 0.0% |
| Income taxes | 67/77 | -€5,285 | -€233 | +€5,052 | +95.6% |
| Profit (loss) for the period | 9904 | €1,415 | €3,112 | +€1,697 | +120% |
| Transfer from tax-exempt reserves | 789 | €2,909 | €2,909 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,324 | €6,021 | +€1,697 | +39.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.