CELI ROBBY: what changed
CELI ROBBY
Largest movements
- Receivables within one year -€164,932
down €164,932 (-69.4%), from €237,621 to €72,689
of which Trade receivables: -€163,309
- Cash +€35,517
up €35,517 (+62.7%), from €56,627 to €92,145
mainly Receivables within one year (+€164,932) and Other debts (+€100,582)
- Tangible fixed assets -€18,077
down €18,077 (-2.7%), from €669,217 to €651,140
of which Plant, machinery and equipment: -€23,486
- Deferred charges and accrued income -€10,818
down €10,818 (-73.2%), from €14,775 to €3,957
- Trade debts -€294,768
down €294,768 (-85.8%), from €343,358 to €48,590
- Other debts +€100,582
up €100,582 (+177%), from €56,847 to €157,429
- Reserves +€31,963
up €31,963 (+29.1%), from €109,683 to €141,646
- Debts after one year -€10,245
down €10,245 (-2.3%), from €446,622 to €436,377
- Depreciation -€10,272
down €10,272 (-13.6%), from €75,724 to €65,452
- Taxes +€5,011
up €5,011 (+169%), from €2,970 to €7,982
- Financial charges -€1,451
down €1,451 (-8.0%), from €18,041 to €16,591
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,009,752 | €842,443 | -€167,309 | -16.6% |
| Fixed assets | 21/28 | €700,729 | €673,652 | -€27,077 | -3.9% |
| Intangible fixed assets | 21 | €31,512 | €22,512 | -€9,000 | -28.6% |
| Tangible fixed assets | 22/27 | €669,217 | €651,140 | -€18,077 | -2.7% |
| Land and buildings | 22 | €502,388 | €527,807 | +€25,419 | +5.1% |
| Plant, machinery and equipment | 23 | €99,848 | €76,362 | -€23,486 | -23.5% |
| Furniture and vehicles | 24 | €66,981 | €46,971 | -€20,010 | -29.9% |
| Current assets | 29/58 | €309,023 | €168,791 | -€140,232 | -45.4% |
| Amounts receivable within one year | 40/41 | €237,621 | €72,689 | -€164,932 | -69.4% |
| Trade receivables | 40 | €226,261 | €62,952 | -€163,309 | -72.2% |
| Other amounts receivable | 41 | €11,360 | €9,737 | -€1,623 | -14.3% |
| Cash at bank and in hand | 54/58 | €56,627 | €92,145 | +€35,517 | +62.7% |
| Deferred charges and accrued income | 490/1 | €14,775 | €3,957 | -€10,818 | -73.2% |
| Total equity and liabilities | 10/49 | €1,009,752 | €842,443 | -€167,309 | -16.6% |
| Equity | 10/15 | €115,683 | €147,646 | +€31,963 | +27.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €109,683 | €141,646 | +€31,963 | +29.1% |
| Distributable reserves | 133 | €109,683 | €141,646 | +€31,963 | +29.1% |
| Amounts payable | 17/49 | €894,069 | €694,797 | -€199,272 | -22.3% |
| Amounts payable after more than one year | 17 | €446,622 | €436,377 | -€10,245 | -2.3% |
| Financial debts | 170/4 | €446,622 | €436,377 | -€10,245 | -2.3% |
| Amounts payable within one year | 42/48 | €447,447 | €256,246 | -€191,201 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €40,957 | €42,245 | +€1,288 | +3.1% |
| Trade debts | 44 | €343,358 | €48,590 | -€294,768 | -85.8% |
| Suppliers | 440/4 | €343,358 | €48,590 | -€294,768 | -85.8% |
| Taxes, remuneration and social security | 45 | €6,285 | €7,982 | +€1,697 | +27.0% |
| Taxes | 450/3 | €6,285 | €7,982 | +€1,697 | +27.0% |
| Other amounts payable | 47/48 | €56,847 | €157,429 | +€100,582 | +177% |
| Accrued charges and deferred income | 492/3 | - | €2,174 | +€2,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,724 | €65,452 | -€10,272 | -13.6% |
| Other operating charges | 640/8 | €2,702 | €3,323 | +€621 | +23.0% |
| Gross operating margin | 9900 | €125,356 | €125,306 | -€50 | 0.0% |
| Operating profit (loss) | 9901 | €46,930 | €56,531 | +€9,601 | +20.5% |
| Financial income | 75/76B | €0 | €4 | +€4 | +2,050% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +2,050% |
| Financial charges | 65/66B | €18,041 | €16,591 | -€1,451 | -8.0% |
| Recurring financial charges | 65 | €18,041 | €16,591 | -€1,451 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €28,889 | €39,945 | +€11,055 | +38.3% |
| Income taxes | 67/77 | €2,970 | €7,982 | +€5,011 | +169% |
| Profit (loss) for the period | 9904 | €25,919 | €31,963 | +€6,044 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,919 | €31,963 | +€6,044 | +23.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.