Cerpentier Robby: 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.
Cerpentier Robby
Largest movements
- Tangible fixed assets -€22,826
down €22,826 (-20.9%), from €109,125 to €86,298
of which Furniture and vehicles: -€22,770
- Cash -€7,097
down €7,097 (-30.2%), from €23,470 to €16,373
mainly Debts after one year (-€14,848) and Trade debts (-€8,580)
- Debts after one year -€14,848
down €14,848 (-35.2%), from €42,202 to €27,354
- Trade debts -€8,580
down €8,580 (-95.9%), from €8,944 to €363
- Tax, wage and social debts -€4,140
down €4,140 (-24.1%), from €17,169 to €13,028
- Profit (loss) carried forward -€2,560
down €2,560 (-8.5%), from €30,161 to €27,600
- Gross operating margin -€27,089
down €27,089 (-50.9%), from €53,225 to €26,136
- Taxes -€12,870
no longer reported in 2025 (was €12,870)
- Depreciation +€12,786
up €12,786 (+88.1%), from €14,512 to €27,297
- Financial charges +€929
up €929 (+77.7%), from €1,195 to €2,123
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 | €204,805 | €173,608 | -€31,197 | -15.2% |
| Fixed assets | 21/28 | €109,125 | €86,298 | -€22,826 | -20.9% |
| Tangible fixed assets | 22/27 | €109,125 | €86,298 | -€22,826 | -20.9% |
| Land and buildings | 22 | €1,166 | €976 | -€190 | -16.3% |
| Plant, machinery and equipment | 23 | €1,008 | €1,142 | +€134 | +13.3% |
| Furniture and vehicles | 24 | €106,951 | €84,181 | -€22,770 | -21.3% |
| Current assets | 29/58 | €95,680 | €87,309 | -€8,371 | -8.7% |
| Amounts receivable within one year | 40/41 | €72,210 | €70,936 | -€1,274 | -1.8% |
| Trade receivables | 40 | €67,860 | €64,562 | -€3,298 | -4.9% |
| Other amounts receivable | 41 | €4,351 | €6,375 | +€2,024 | +46.5% |
| Cash at bank and in hand | 54/58 | €23,470 | €16,373 | -€7,097 | -30.2% |
| Total equity and liabilities | 10/49 | €204,805 | €173,608 | -€31,197 | -15.2% |
| Equity | 10/15 | €116,621 | €114,060 | -€2,560 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,860 | €67,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €66,000 | €66,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,161 | €27,600 | -€2,560 | -8.5% |
| Amounts payable | 17/49 | €88,184 | €59,548 | -€28,637 | -32.5% |
| Amounts payable after more than one year | 17 | €42,202 | €27,354 | -€14,848 | -35.2% |
| Financial debts | 170/4 | €42,202 | €27,354 | -€14,848 | -35.2% |
| Amounts payable within one year | 42/48 | €45,982 | €32,193 | -€13,789 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €14,304 | €14,848 | +€544 | +3.8% |
| Trade debts | 44 | €8,944 | €363 | -€8,580 | -95.9% |
| Suppliers | 440/4 | €8,944 | €363 | -€8,580 | -95.9% |
| Taxes, remuneration and social security | 45 | €17,169 | €13,028 | -€4,140 | -24.1% |
| Taxes | 450/3 | €17,169 | €13,028 | -€4,140 | -24.1% |
| Other amounts payable | 47/48 | €5,566 | €3,954 | -€1,612 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,512 | €27,297 | +€12,786 | +88.1% |
| Other operating charges | 640/8 | €1,034 | €1,000 | -€34 | -3.3% |
| Gross operating margin | 9900 | €53,225 | €26,136 | -€27,089 | -50.9% |
| Operating profit (loss) | 9901 | €37,679 | -€2,161 | -€39,840 | |
| Financial income | 75/76B | €1,309 | €1,724 | +€415 | +31.7% |
| Recurring financial income | 75 | €1,309 | €1,724 | +€415 | +31.7% |
| Financial charges | 65/66B | €1,195 | €2,123 | +€929 | +77.7% |
| Recurring financial charges | 65 | €1,195 | €2,123 | +€929 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €37,794 | -€2,560 | -€40,354 | |
| Income taxes | 67/77 | €12,870 | - | -€12,870 | |
| Profit (loss) for the period | 9904 | €24,924 | -€2,560 | -€27,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,924 | -€2,560 | -€27,485 |
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 23 October 2026 via checked.be.