DE ROBAERTBEEK: 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.
DE ROBAERTBEEK
Largest movements
- Deferred charges and accrued income +€154,033
up €154,033 (+53.5%), from €287,657 to €441,690
- Cash -€129,357
down €129,357 (-64.6%), from €200,205 to €70,848
mainly Contributions, distributions and other (-€500,000) and Deferred charges and accrued income (-€154,033)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€30,512
up €30,512 (+3.1%), from €977,777 to €1.0m
- Financial income -€23,775
down €23,775 (-100%), from €23,775 to €0
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 | €7,893,197 | €7,936,613 | +€43,416 | +0.6% |
| Fixed assets | 21/28 | €7,354,754 | €7,376,534 | +€21,780 | +0.3% |
| Tangible fixed assets | 22/27 | €7,354,754 | €7,376,534 | +€21,780 | +0.3% |
| Land and buildings | 22 | €7,250,460 | €7,305,766 | +€55,306 | +0.8% |
| Other tangible fixed assets | 26 | €104,294 | €70,768 | -€33,526 | -32.1% |
| Current assets | 29/58 | €538,443 | €560,079 | +€21,636 | +4.0% |
| Amounts receivable within one year | 40/41 | €50,581 | €47,541 | -€3,040 | -6.0% |
| Trade receivables | 40 | - | €24,607 | +€24,607 | |
| Other amounts receivable | 41 | €50,581 | €22,933 | -€27,648 | -54.7% |
| Cash at bank and in hand | 54/58 | €200,205 | €70,848 | -€129,357 | -64.6% |
| Deferred charges and accrued income | 490/1 | €287,657 | €441,690 | +€154,033 | +53.5% |
| Total equity and liabilities | 10/49 | €7,893,197 | €7,936,613 | +€43,416 | +0.6% |
| Equity | 10/15 | €7,854,462 | €7,864,629 | +€10,167 | +0.1% |
| Contributions | 10/11 | €1,971,061 | €1,971,061 | = | 0.0% |
| Capital | 10 | €1,971,047 | €1,971,047 | = | 0.0% |
| Issued capital | 100 | €1,971,047 | €1,971,047 | = | 0.0% |
| Contributions outside capital | 11 | €14 | €14 | = | 0.0% |
| Share premium | 1100/10 | €14 | €14 | = | 0.0% |
| Revaluation surpluses | 12 | €4,577,611 | €4,577,611 | = | 0.0% |
| Reserves | 13 | €271,166 | €271,166 | = | 0.0% |
| Non-distributable reserves | 130/1 | €197,105 | €197,105 | = | 0.0% |
| Legal reserve | 130 | €197,105 | €197,105 | = | 0.0% |
| Distributable reserves | 133 | €74,062 | €74,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,034,624 | €1,044,791 | +€10,167 | +1.0% |
| Amounts payable | 17/49 | €38,735 | €71,983 | +€33,248 | +85.8% |
| Amounts payable within one year | 42/48 | €38,735 | €71,983 | +€33,248 | +85.8% |
| Trade debts | 44 | €38,735 | €32,068 | -€6,667 | -17.2% |
| Suppliers | 440/4 | €38,735 | €32,068 | -€6,667 | -17.2% |
| Taxes, remuneration and social security | 45 | - | €39,916 | +€39,916 | |
| Taxes | 450/3 | - | €39,916 | +€39,916 | |
| Non-recurring operating income | 76A | €5,280 | €0 | -€5,280 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,790 | €77,007 | +€7,217 | +10.3% |
| Other operating charges | 640/8 | €244,424 | €251,006 | +€6,582 | +2.7% |
| Gross operating margin | 9900 | €977,777 | €1,008,289 | +€30,512 | +3.1% |
| Operating profit (loss) | 9901 | €663,563 | €680,276 | +€16,713 | +2.5% |
| Financial income | 75/76B | €23,775 | €0 | -€23,775 | -100% |
| Recurring financial income | 75 | €23,775 | €0 | -€23,775 | -100% |
| Financial charges | 65/66B | €51 | €53 | +€1 | +2.9% |
| Recurring financial charges | 65 | €51 | €53 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €687,287 | €680,223 | -€7,064 | -1.0% |
| Income taxes | 67/77 | €171,822 | €170,056 | -€1,766 | -1.0% |
| Profit (loss) for the period | 9904 | €515,465 | €510,167 | -€5,298 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €515,465 | €510,167 | -€5,298 | -1.0% |
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 24 October 2026 via checked.be.