JEAN ROBA: 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.
JEAN ROBA
Largest movements
- Cash -€68,172
down €68,172 (-17.5%), from €388,531 to €320,358
mainly Net result for the year (-€43,680) and Receivables within one year (-€18,711)
- Receivables within one year +€18,711
up €18,711 (+14.8%), from €126,535 to €145,246
of which Trade receivables: +€14,600
- Profit (loss) carried forward -€55,680
down €55,680 (-11.4%), from €489,352 to €433,672
- Trade debts +€6,906
up €6,906 (+108%), from €6,398 to €13,304
- Gross operating margin -€61,321
down €61,321, from €18,554 to -€42,767
- Purchases and services +€51,283
up €51,283 (+27.8%), from €184,709 to €235,992
- Turnover -€13,113
down €13,113 (-6.4%), from €206,338 to €193,225
- Taxes -€4,730
no longer reported in 2025 (was €4,730)
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 | €543,925 | €494,573 | -€49,352 | -9.1% |
| Fixed assets | 21/28 | €19,831 | €19,831 | = | 0.0% |
| Tangible fixed assets | 22/27 | €19,831 | €19,831 | = | 0.0% |
| Other tangible fixed assets | 26 | €19,831 | €19,831 | = | 0.0% |
| Current assets | 29/58 | €524,093 | €474,742 | -€49,352 | -9.4% |
| Amounts receivable within one year | 40/41 | €126,535 | €145,246 | +€18,711 | +14.8% |
| Trade receivables | 40 | €95,604 | €110,204 | +€14,600 | +15.3% |
| Other amounts receivable | 41 | €30,932 | €35,043 | +€4,111 | +13.3% |
| Cash at bank and in hand | 54/58 | €388,531 | €320,358 | -€68,172 | -17.5% |
| Deferred charges and accrued income | 490/1 | €9,027 | €9,137 | +€110 | +1.2% |
| Total equity and liabilities | 10/49 | €543,925 | €494,573 | -€49,352 | -9.1% |
| Equity | 10/15 | €509,812 | €454,132 | -€55,680 | -10.9% |
| 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 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €489,352 | €433,672 | -€55,680 | -11.4% |
| Amounts payable | 17/49 | €34,113 | €40,441 | +€6,328 | +18.6% |
| Amounts payable within one year | 42/48 | €34,113 | €40,441 | +€6,328 | +18.6% |
| Trade debts | 44 | €6,398 | €13,304 | +€6,906 | +108% |
| Suppliers | 440/4 | €6,398 | €13,304 | +€6,906 | +108% |
| Advances received on contracts in progress | 46 | €4,476 | €8,006 | +€3,529 | +78.8% |
| Other amounts payable | 47/48 | €23,238 | €19,131 | -€4,107 | -17.7% |
| Turnover | 70 | €206,338 | €193,225 | -€13,113 | -6.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €184,709 | €235,992 | +€51,283 | +27.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €18,554 | -€42,767 | -€61,321 | |
| Operating profit (loss) | 9901 | €18,167 | -€43,167 | -€61,334 | |
| Financial charges | 65/66B | €1 | €513 | +€512 | +49,270% |
| Recurring financial charges | 65 | €1 | €513 | +€512 | +49,270% |
| Profit (loss) for the period before taxes | 9903 | €18,166 | -€43,680 | -€61,846 | |
| Income taxes | 67/77 | €4,730 | - | -€4,730 | |
| Profit (loss) for the period | 9904 | €13,436 | -€43,680 | -€57,116 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,436 | -€43,680 | -€57,116 |
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 16 October 2026 via checked.be.