ROB CONSTRUCT: what changed
Two fiscal 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.
ROB CONSTRUCT
Largest movements
- Receivables within one year +€68,139
up €68,139 (+371.9%), from €18,324 to €86,463
of which Trade receivables: +€58,139
- Cash -€39,833
down €39,833 (-19.3%), from €206,820 to €166,986
mainly Other debts (-€108,543) and Receivables within one year (-€68,139)
- Tangible fixed assets -€9,467
down €9,467 (-6.5%), from €146,760 to €137,294
of which Furniture and vehicles: -€16,962
- Other debts -€108,543
down €108,543 (-96.1%), from €112,913 to €4,370
- Advances received +€55,120
new in 2024: €55,120
- Profit (loss) carried forward +€47,208
up €47,208 (+29.3%), from €160,904 to €208,112
- Trade debts +€28,276
up €28,276 (+62.6%), from €45,201 to €73,478
- Gross operating margin -€62,521
down €62,521 (-24.8%), from €251,774 to €189,253
- Depreciation +€23,034
up €23,034 (+43.9%), from €52,452 to €75,486
- Taxes -€22,100
down €22,100 (-55.3%), from €39,931 to €17,832
- Staff costs +€19,563
up €19,563 (+70.1%), from €27,919 to €47,482
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €375,829 | €395,062 | +€19,233 | +5.1% |
| Fixed assets | 21/28 | €146,760 | €137,294 | -€9,467 | -6.5% |
| Tangible fixed assets | 22/27 | €146,760 | €137,294 | -€9,467 | -6.5% |
| Plant, machinery and equipment | 23 | - | €7,495 | +€7,495 | |
| Furniture and vehicles | 24 | €146,760 | €129,799 | -€16,962 | -11.6% |
| Current assets | 29/58 | €229,068 | €257,769 | +€28,700 | +12.5% |
| Amounts receivable within one year | 40/41 | €18,324 | €86,463 | +€68,139 | +371.9% |
| Trade receivables | 40 | €18,324 | €76,463 | +€58,139 | +317.3% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €206,820 | €166,986 | -€39,833 | -19.3% |
| Deferred charges and accrued income | 490/1 | €3,925 | €4,319 | +€394 | +10.0% |
| Total equity and liabilities | 10/49 | €375,829 | €395,062 | +€19,233 | +5.1% |
| Equity | 10/15 | €181,364 | €228,572 | +€47,208 | +26.0% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,904 | €208,112 | +€47,208 | +29.3% |
| Amounts payable | 17/49 | €194,465 | €166,490 | -€27,975 | -14.4% |
| Amounts payable within one year | 42/48 | €194,465 | €166,490 | -€27,975 | -14.4% |
| Trade debts | 44 | €45,201 | €73,478 | +€28,276 | +62.6% |
| Suppliers | 440/4 | €45,201 | €73,478 | +€28,276 | +62.6% |
| Advances received on contracts in progress | 46 | - | €55,120 | +€55,120 | |
| Taxes, remuneration and social security | 45 | €36,350 | €33,523 | -€2,828 | -7.8% |
| Taxes | 450/3 | €35,369 | €33,523 | -€1,846 | -5.2% |
| Remuneration and social security | 454/9 | €981 | - | -€981 | |
| Other amounts payable | 47/48 | €112,913 | €4,370 | -€108,543 | -96.1% |
| Remuneration, social security and pensions | 62 | €27,919 | €47,482 | +€19,563 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,452 | €75,486 | +€23,034 | +43.9% |
| Other operating charges | 640/8 | €426 | €1,237 | +€810 | +190.0% |
| Non-recurring operating charges | 66A | €62 | - | -€62 | |
| Gross operating margin | 9900 | €251,774 | €189,253 | -€62,521 | -24.8% |
| Operating profit (loss) | 9901 | €170,914 | €65,048 | -€105,866 | -61.9% |
| Financial income | 75/76B | €11 | €1 | -€10 | -94.3% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -94.3% |
| Financial charges | 65/66B | €90 | €9 | -€80 | -89.7% |
| Recurring financial charges | 65 | €90 | €9 | -€80 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | €170,835 | €65,039 | -€105,796 | -61.9% |
| Income taxes | 67/77 | €39,931 | €17,832 | -€22,100 | -55.3% |
| Profit (loss) for the period | 9904 | €130,904 | €47,208 | -€83,696 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,904 | €47,208 | -€83,696 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.