ROBA METAL PROCESSING: 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.
What changed
ROBA METAL PROCESSING
NACE 25.402, Manufacture of fabricated metal products, except machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€334,493
2024 · €438,361-€103,868
Equity
€12.7m
2024 · €12.4m+€334,493
Cash
€946,694
2024 · €56,462+€890,232
Balance sheet total
€58.2m
2024 · €60.8m-€2.7m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-41.4%), from €6.2m to €3.6m
of which Trade receivables: -€2.5m
- Tangible fixed assets -€1.7m
down €1.7m (-3.1%), from €54.1m to €52.4m
of which Land and buildings: -€1.5m
- Cash +€890,232
up €890,232 (+1576.7%), from €56,462 to €946,694
mainly Depreciation (+€4.0m) and Receivables within one year (+€2.6m)
- Stocks and contracts +€691,180
up €691,180 (+162.5%), from €425,273 to €1.1m
Equity and liabilities
- Debts after one year -€3.2m
down €3.2m (-7.2%), from €44.4m to €41.2m
Income statement
- Other operating income +€639,725
up €639,725 (+766.7%), from €83,443 to €723,168
- Staff costs +€564,671
up €564,671 (+6.5%), from €8.6m to €9.2m
- Financial charges -€498,240
down €498,240 (-26.0%), from €1.9m to €1.4m
- Depreciation +€452,815
up €452,815 (+12.7%), from €3.6m to €4.0m
- Services and other goods +€400,089
up €400,089 (+9.9%), from €4.0m to €4.4m
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.
Result 2024
€438,361
Turnover
+€274,230
Other operating income
+€639,725
Goods and materials
-€115,920
Services and other goods
-€400,089
Staff costs
-€564,671
Depreciation
-€452,815
Other operating charges
-€22,853
Other operating items
-€158,704
Financial income
-€1,602
Financial charges
+€498,240
Taxes
+€200,591
Result 2025
€334,493
Cash bridge derived
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.
From operations
+€6.4m
Investment
-€2.3m
Financing
-€3.2m
Cash 2024
€56,462
From operations (derived)
+€6.4m
Net result for the year
+€334,493
Depreciation
+€4.0m
Stocks and contracts
-€691,180
Receivables within one year
+€2.6m
Smaller working-capital items
-€4,137
Trade debts
-€129,466
Tax, wage and social debts
-€106,132
Accrued charges and deferred income
+€433,080
Investment (derived)
-€2.3m
Investment in fixed assets (net)
-€2.3m
Financing
-€3.2m
Debts after one year
-€3.2m
Contributions, distributions and other
-€1
Cash 2025
€946,694
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,818,057 | €58,165,031 | -€2.7m | -4.4% |
| Fixed assets | 21/28 | €54,112,220 | €52,442,981 | -€1.7m | -3.1% |
| Tangible fixed assets | 22/27 | €54,112,220 | €52,442,981 | -€1.7m | -3.1% |
| Land and buildings | 22 | €39,199,401 | €37,697,666 | -€1.5m | -3.8% |
| Plant, machinery and equipment | 23 | €12,171,468 | €13,453,282 | +€1.3m | +10.5% |
| Furniture and vehicles | 24 | €1,017,067 | €1,001,432 | -€15,635 | -1.5% |
| Assets under construction and advance payments | 27 | €1,724,284 | €290,601 | -€1.4m | -83.1% |
| Current assets | 29/58 | €6,705,837 | €5,722,050 | -€983,787 | -14.7% |
| Stocks and contracts in progress | 3 | €425,273 | €1,116,453 | +€691,180 | +162.5% |
| Stocks | 30/36 | €425,273 | €1,116,453 | +€691,180 | +162.5% |
| Raw materials and consumables | 30/31 | €417,510 | €1,108,689 | +€691,179 | +165.5% |
| Finished goods | 33 | €7,763 | €7,763 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €6,212,043 | €3,642,708 | -€2.6m | -41.4% |
| Trade receivables | 40 | €5,574,164 | €3,057,687 | -€2.5m | -45.1% |
| Other amounts receivable | 41 | €637,879 | €585,020 | -€52,859 | -8.3% |
| Cash at bank and in hand | 54/58 | €56,462 | €946,694 | +€890,232 | +1576.7% |
| Deferred charges and accrued income | 490/1 | €12,059 | €16,196 | +€4,137 | +34.3% |
| Total equity and liabilities | 10/49 | €60,818,057 | €58,165,031 | -€2.7m | -4.4% |
| Equity | 10/15 | €12,377,740 | €12,712,233 | +€334,493 | +2.7% |
| Contributions | 10/11 | €5,500,000 | €5,500,000 | = | 0.0% |
| Capital | 10 | €5,500,000 | €5,500,000 | = | 0.0% |
| Issued capital | 100 | €5,500,000 | €5,500,000 | = | 0.0% |
| Reserves | 13 | €371,286 | €388,011 | +€16,725 | +4.5% |
| Non-distributable reserves | 130/1 | €371,286 | €388,011 | +€16,725 | +4.5% |
| Legal reserve | 130 | €371,286 | €388,011 | +€16,725 | +4.5% |
| Profit (loss) carried forward | 14 | €6,448,258 | €6,766,026 | +€317,768 | +4.9% |
| Investment grants | 15 | €58,196 | €58,196 | -€0 | 0.0% |
| Provisions and deferred taxes | 16 | €29,966 | €29,966 | +€0 | 0.0% |
| Deferred taxes | 168 | €29,966 | €29,966 | +€0 | 0.0% |
| Amounts payable | 17/49 | €48,410,351 | €45,422,832 | -€3.0m | -6.2% |
| Amounts payable after more than one year | 17 | €44,375,000 | €41,190,000 | -€3.2m | -7.2% |
| Other amounts payable | 178/9 | €44,375,000 | €41,190,000 | -€3.2m | -7.2% |
| Amounts payable within one year | 42/48 | €3,682,242 | €3,446,644 | -€235,598 | -6.4% |
| Trade debts | 44 | €1,429,508 | €1,300,042 | -€129,466 | -9.1% |
| Suppliers | 440/4 | €1,429,508 | €1,300,042 | -€129,466 | -9.1% |
| Taxes, remuneration and social security | 45 | €2,251,719 | €2,145,587 | -€106,132 | -4.7% |
| Taxes | 450/3 | €154,525 | €132,515 | -€22,010 | -14.2% |
| Remuneration and social security | 454/9 | €2,097,194 | €2,013,072 | -€84,122 | -4.0% |
| Other amounts payable | 47/48 | €1,015 | €1,015 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €353,109 | €786,189 | +€433,080 | +122.6% |
| Operating income | 70/76A | €23,907,160 | €24,629,950 | +€722,790 | +3.0% |
| Turnover | 70 | €23,623,502 | €23,897,732 | +€274,230 | +1.2% |
| Other operating income | 74 | €83,443 | €723,168 | +€639,725 | +766.7% |
| Non-recurring operating income | 76A | €200,215 | €9,050 | -€191,165 | -95.5% |
| Operating charges | 60/66A | €21,207,570 | €22,731,457 | +€1.5m | +7.2% |
| Goods for resale, raw materials and consumables | 60 | €4,613,356 | €4,729,276 | +€115,920 | +2.5% |
| Purchases | 600/8 | €4,486,892 | €5,420,455 | +€933,563 | +20.8% |
| Change in stocks: decrease (increase) | 609 | €126,464 | -€691,180 | -€817,644 | |
| Services and other goods | 61 | €4,040,605 | €4,440,694 | +€400,089 | +9.9% |
| Remuneration, social security and pensions | 62 | €8,646,994 | €9,211,665 | +€564,671 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554,578 | €4,007,393 | +€452,815 | +12.7% |
| Other operating charges | 640/8 | €319,576 | €342,429 | +€22,853 | +7.2% |
| Non-recurring operating charges | 66A | €32,461 | - | -€32,461 | |
| Operating profit (loss) | 9901 | €2,699,590 | €1,898,493 | -€801,097 | -29.7% |
| Financial income | 75/76B | €6,489 | €4,887 | -€1,602 | -24.7% |
| Recurring financial income | 75 | €6,489 | €4,887 | -€1,602 | -24.7% |
| Other financial income | 752/9 | €6,489 | €4,887 | -€1,602 | -24.7% |
| Financial charges | 65/66B | €1,915,157 | €1,416,917 | -€498,240 | -26.0% |
| Recurring financial charges | 65 | €1,915,157 | €1,416,917 | -€498,240 | -26.0% |
| Debt charges | 650 | €1,912,522 | €1,413,799 | -€498,723 | -26.1% |
| Other financial charges | 652/9 | €2,635 | €3,118 | +€483 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €790,922 | €486,463 | -€304,459 | -38.5% |
| Income taxes | 67/77 | €352,561 | €151,970 | -€200,591 | -56.9% |
| Taxes | 670/3 | €352,561 | €177,353 | -€175,208 | -49.7% |
| Tax adjustments and reversals of tax provisions | 77 | - | €25,383 | +€25,383 | |
| Profit (loss) for the period | 9904 | €438,361 | €334,493 | -€103,868 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €438,361 | €334,493 | -€103,868 | -23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.