Etablissements Robert: what changed
What changed
Etablissements Robert
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€18,624
2024 · €39,479-€20,855
Equity
€56,214
2024 · €37,589+€18,624
Cash
€30,573
2024 · -+€30,573
Balance sheet total
€129,735
2024 · €106,935+€22,800
Largest movements
Assets
- Cash +€30,573
new in 2025: €30,573
mainly Net result for the year (+€18,624) and Trade debts (+€11,625)
- Receivables within one year -€9,075
down €9,075 (-16.3%), from €55,731 to €46,656
of which Trade receivables: -€12,567
Equity and liabilities
- Profit (loss) carried forward +€18,624
up €18,624 (+2,396%), from €777 to €19,402
- Trade debts +€11,625
up €11,625 (+49.5%), from €23,493 to €35,118
- Current portion of long-term debt -€5,968
down €5,968 (-82.0%), from €7,277 to €1,309
- Other debts +€5,483
up €5,483 (+19.0%), from €28,909 to €34,392
- Accrued charges and deferred income -€4,077
down €4,077 (-81.3%), from €5,014 to €937
Income statement
- Gross operating margin -€36,566
down €36,566 (-51.2%), from €71,359 to €34,792
- Depreciation -€15,935
down €15,935 (-66.9%), from €23,815 to €7,880
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.
Result 2024
€39,479
Gross operating margin
-€36,566
Depreciation
+€15,935
Write-downs
-€70
Other operating charges
-€275
Financial income
-€97
Financial charges
+€218
Taxes
+€0
Result 2025
€18,624
raises the resultlowers the result
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.
From operations
+€50,119
Investment
-€8,923
Financing
-€10,622
Cash 2024
€0
From operations (derived)
+€50,119
Net result for the year
+€18,624
Depreciation
+€7,880
Stocks and contracts
+€290
Receivables within one year
+€9,075
Deferred charges and accrued income
-€548
Trade debts
+€11,625
Tax, wage and social debts
+€1,766
Other debts
+€5,483
Accrued charges and deferred income
-€4,077
Investment (derived)
-€8,923
Investment in fixed assets (net)
-€8,923
Financing
-€10,622
Debts after one year
-€1,309
Current portion of long-term debt
-€5,968
Short-term financial debts
-€3,345
Cash 2025
€30,573
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,935 | €129,735 | +€22,800 | +21.3% |
| Fixed assets | 21/28 | €21,818 | €22,862 | +€1,044 | +4.8% |
| Tangible fixed assets | 22/27 | €21,118 | €22,162 | +€1,044 | +4.9% |
| Plant, machinery and equipment | 23 | €14,942 | €12,340 | -€2,602 | -17.4% |
| Furniture and vehicles | 24 | €6,177 | €9,822 | +€3,645 | +59.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €85,117 | €106,873 | +€21,756 | +25.6% |
| Stocks and contracts in progress | 3 | €28,170 | €27,880 | -€290 | -1.0% |
| Stocks | 30/36 | €28,170 | €27,880 | -€290 | -1.0% |
| Amounts receivable within one year | 40/41 | €55,731 | €46,656 | -€9,075 | -16.3% |
| Trade receivables | 40 | €54,616 | €42,049 | -€12,567 | -23.0% |
| Other amounts receivable | 41 | €1,115 | €4,607 | +€3,492 | +313% |
| Cash at bank and in hand | 54/58 | - | €30,573 | +€30,573 | |
| Deferred charges and accrued income | 490/1 | €1,216 | €1,764 | +€548 | +45.1% |
| Total equity and liabilities | 10/49 | €106,935 | €129,735 | +€22,800 | +21.3% |
| Equity | 10/15 | €37,589 | €56,214 | +€18,624 | +49.5% |
| Contributions | 10/11 | €33,466 | €33,466 | = | 0.0% |
| Reserves | 13 | €3,347 | €3,347 | = | 0.0% |
| Distributable reserves | 133 | €3,347 | €3,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | €777 | €19,402 | +€18,624 | +2,396% |
| Amounts payable | 17/49 | €69,346 | €73,521 | +€4,175 | +6.0% |
| Amounts payable after more than one year | 17 | €1,309 | - | -€1,309 | |
| Financial debts | 170/4 | €1,309 | - | -€1,309 | |
| Amounts payable within one year | 42/48 | €63,024 | €72,585 | +€9,561 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €7,277 | €1,309 | -€5,968 | -82.0% |
| Financial debts | 43 | €3,345 | - | -€3,345 | |
| Credit institutions | 430/8 | €3,345 | - | -€3,345 | |
| Trade debts | 44 | €23,493 | €35,118 | +€11,625 | +49.5% |
| Suppliers | 440/4 | €23,493 | €35,118 | +€11,625 | +49.5% |
| Taxes, remuneration and social security | 45 | - | €1,766 | +€1,766 | |
| Taxes | 450/3 | - | €1,766 | +€1,766 | |
| Other amounts payable | 47/48 | €28,909 | €34,392 | +€5,483 | +19.0% |
| Accrued charges and deferred income | 492/3 | €5,014 | €937 | -€4,077 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,815 | €7,880 | -€15,935 | -66.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €70 | +€70 | |
| Other operating charges | 640/8 | €4,209 | €4,484 | +€275 | +6.5% |
| Gross operating margin | 9900 | €71,359 | €34,792 | -€36,566 | -51.2% |
| Operating profit (loss) | 9901 | €43,335 | €22,358 | -€20,976 | -48.4% |
| Financial income | 75/76B | €242 | €145 | -€97 | -40.1% |
| Recurring financial income | 75 | €242 | €145 | -€97 | -40.1% |
| Financial charges | 65/66B | €4,097 | €3,879 | -€218 | -5.3% |
| Recurring financial charges | 65 | €4,097 | €3,879 | -€218 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €39,480 | €18,625 | -€20,855 | -52.8% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -40.0% |
| Profit (loss) for the period | 9904 | €39,479 | €18,624 | -€20,855 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,479 | €18,624 | -€20,855 | -52.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.