GROUP ROBERT: 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.
GROUP ROBERT
Largest movements
- Receivables within one year +€296,458
up €296,458 (+76.6%), from €386,959 to €683,417
of which Trade receivables: +€288,490
- Cash +€57,265
up €57,265 (+42.7%), from €134,141 to €191,406
mainly Net result for the year (+€158,015) and Trade debts (+€128,647)
- Profit (loss) carried forward +€158,015
up €158,015 (+106%), from €149,683 to €307,698
- Trade debts +€128,647
up €128,647 (+75.2%), from €171,037 to €299,684
- Tax, wage and social debts +€44,618
up €44,618 (+46.2%), from €96,511 to €141,129
- Other debts +€14,955
up €14,955 (+13.5%), from €110,872 to €125,827
- Gross operating margin +€123,996
up €123,996 (+81.8%), from €151,587 to €275,583
- Taxes +€17,086
up €17,086 (+47.8%), from €35,741 to €52,827
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533,103 | €883,256 | +€350,153 | +65.7% |
| Fixed assets | 21/28 | €12,003 | €7,433 | -€4,570 | -38.1% |
| Tangible fixed assets | 22/27 | €12,003 | €3,433 | -€8,570 | -71.4% |
| Furniture and vehicles | 24 | €12,003 | €3,433 | -€8,570 | -71.4% |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €521,100 | €875,823 | +€354,723 | +68.1% |
| Amounts receivable within one year | 40/41 | €386,959 | €683,417 | +€296,458 | +76.6% |
| Trade receivables | 40 | €386,959 | €675,449 | +€288,490 | +74.6% |
| Other amounts receivable | 41 | - | €7,968 | +€7,968 | |
| Cash at bank and in hand | 54/58 | €134,141 | €191,406 | +€57,265 | +42.7% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €533,103 | €883,256 | +€350,153 | +65.7% |
| Equity | 10/15 | €154,683 | €312,698 | +€158,015 | +102% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,683 | €307,698 | +€158,015 | +106% |
| Amounts payable | 17/49 | €378,420 | €570,558 | +€192,138 | +50.8% |
| Amounts payable within one year | 42/48 | €378,420 | €570,558 | +€192,138 | +50.8% |
| Trade debts | 44 | €171,037 | €299,684 | +€128,647 | +75.2% |
| Suppliers | 440/4 | €171,037 | €299,684 | +€128,647 | +75.2% |
| Advances received on contracts in progress | 46 | - | €3,918 | +€3,918 | |
| Taxes, remuneration and social security | 45 | €96,511 | €141,129 | +€44,618 | +46.2% |
| Taxes | 450/3 | €96,511 | €141,129 | +€44,618 | +46.2% |
| Other amounts payable | 47/48 | €110,872 | €125,827 | +€14,955 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,678 | €8,570 | -€108 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,666 | +€2,666 | |
| Other operating charges | 640/8 | €116 | €434 | +€318 | +275% |
| Non-recurring operating charges | 66A | - | €52,576 | +€52,576 | |
| Gross operating margin | 9900 | €151,587 | €275,583 | +€123,996 | +81.8% |
| Operating profit (loss) | 9901 | €142,793 | €211,336 | +€68,543 | +48.0% |
| Financial income | 75/76B | €270 | €70 | -€200 | -74.2% |
| Recurring financial income | 75 | €270 | €70 | -€200 | -74.2% |
| Financial charges | 65/66B | €97 | €564 | +€467 | +482% |
| Recurring financial charges | 65 | €97 | €564 | +€467 | +482% |
| Profit (loss) for the period before taxes | 9903 | €142,966 | €210,842 | +€67,876 | +47.5% |
| Income taxes | 67/77 | €35,741 | €52,827 | +€17,086 | +47.8% |
| Profit (loss) for the period | 9904 | €107,225 | €158,015 | +€50,790 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €107,225 | €158,015 | +€50,790 | +47.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.