ROBA METALS: 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.
What changed
ROBA METALS
NACE 46.820, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€957,371
2024 · €1.6m-€657,568
Equity
€40.4m
2024 · €39.4m+€957,371
Cash
€239,497
2024 · €74,594+€164,903
Balance sheet total
€50.0m
2024 · €50.3m-€282,389
Largest movements
Assets
- Receivables within one year -€2.4m
down €2.4m (-17.8%), from €13.6m to €11.1m
of which Trade receivables: -€2.5m
- Financial fixed assets +€2.3m
up €2.3m (+6.5%), from €35.6m to €37.9m
of which Affiliated companies: +€2.3m
Equity and liabilities
- Other debts -€1.2m
down €1.2m (-17.4%), from €6.8m to €5.6m
- Profit (loss) carried forward +€957,371
up €957,371 (+3.6%), from €26.5m to €27.4m
Income statement
- Turnover -€4.6m
down €4.6m (-7.3%), from €63.8m to €59.1m
- Goods and materials -€4.1m
down €4.1m (-7.1%), from €57.8m to €53.7m
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
€1.6m
Turnover
-€4.6m
Other operating income
+€90,934
Goods and materials
+€4.1m
Services and other goods
-€123,570
Staff costs
+€156,446
Depreciation
-€15,225
Other operating charges
+€1,861
Other operating items
+€13,446
Financial income
-€533,141
Financial charges
+€55,620
Taxes
+€222,864
Result 2025
€957,371
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.8m
Investment
-€2.7m
Financing
+€1
Cash 2024
€74,594
From operations (derived)
+€2.8m
Net result for the year
+€957,371
Depreciation
+€193,890
Receivables within one year
+€2.4m
Deferred charges and accrued income
+€487,574
Trade debts
+€269,688
Tax, wage and social debts
-€321,730
Other debts
-€1.2m
Accrued charges and deferred income
-€5,938
Investment (derived)
-€2.7m
Investment in fixed assets (net)
-€2.7m
Financing
+€1
Contributions, distributions and other
+€1
Cash 2025
€239,497
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,330,238 | €50,047,849 | -€282,389 | -0.6% |
| Fixed assets | 21/28 | €36,173,524 | €38,633,105 | +€2.5m | +6.8% |
| Tangible fixed assets | 22/27 | €593,284 | €755,187 | +€161,903 | +27.3% |
| Furniture and vehicles | 24 | €593,284 | €755,187 | +€161,903 | +27.3% |
| Financial fixed assets | 28 | €35,580,240 | €37,877,919 | +€2.3m | +6.5% |
| Affiliated companies | 280/1 | €35,575,000 | €37,872,679 | +€2.3m | +6.5% |
| Amounts receivable | 281 | €35,575,000 | €37,872,679 | +€2.3m | +6.5% |
| Other financial fixed assets | 284/8 | €5,240 | €5,240 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,240 | €5,240 | = | 0.0% |
| Current assets | 29/58 | €14,156,714 | €11,414,744 | -€2.7m | -19.4% |
| Amounts receivable within one year | 40/41 | €13,558,228 | €11,138,929 | -€2.4m | -17.8% |
| Trade receivables | 40 | €13,401,564 | €10,937,863 | -€2.5m | -18.4% |
| Other amounts receivable | 41 | €156,664 | €201,066 | +€44,402 | +28.3% |
| Cash at bank and in hand | 54/58 | €74,594 | €239,497 | +€164,903 | +221% |
| Deferred charges and accrued income | 490/1 | €523,892 | €36,318 | -€487,574 | -93.1% |
| Total equity and liabilities | 10/49 | €50,330,238 | €50,047,849 | -€282,389 | -0.6% |
| Equity | 10/15 | €39,397,637 | €40,355,008 | +€957,371 | +2.4% |
| Contributions | 10/11 | €11,674,640 | €11,674,640 | +€0 | 0.0% |
| Capital | 10 | €11,674,640 | €11,674,640 | +€0 | 0.0% |
| Issued capital | 100 | €11,750,000 | €11,750,000 | = | 0.0% |
| Uncalled capital | 101 | €75,360 | €75,360 | -€0 | 0.0% |
| Reserves | 13 | €1,258,540 | €1,258,540 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,175,000 | €1,175,000 | = | 0.0% |
| Legal reserve | 130 | €1,175,000 | €1,175,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | -€0 | 0.0% |
| Distributable reserves | 133 | €80,565 | €80,565 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €26,464,457 | €27,421,828 | +€957,371 | +3.6% |
| Amounts payable | 17/49 | €10,932,601 | €9,692,841 | -€1.2m | -11.3% |
| Amounts payable within one year | 42/48 | €10,791,378 | €9,557,556 | -€1.2m | -11.4% |
| Trade debts | 44 | €2,200,402 | €2,470,090 | +€269,688 | +12.3% |
| Suppliers | 440/4 | €2,200,402 | €2,470,090 | +€269,688 | +12.3% |
| Taxes, remuneration and social security | 45 | €1,802,375 | €1,480,645 | -€321,730 | -17.9% |
| Taxes | 450/3 | €309,194 | €352,723 | +€43,529 | +14.1% |
| Remuneration and social security | 454/9 | €1,493,181 | €1,127,922 | -€365,259 | -24.5% |
| Other amounts payable | 47/48 | €6,788,601 | €5,606,821 | -€1.2m | -17.4% |
| Accrued charges and deferred income | 492/3 | €141,223 | €135,285 | -€5,938 | -4.2% |
| Operating income | 70/76A | €63,890,096 | €59,358,580 | -€4.5m | -7.1% |
| Turnover | 70 | €63,783,835 | €59,143,988 | -€4.6m | -7.3% |
| Other operating income | 74 | €100,261 | €191,195 | +€90,934 | +90.7% |
| Non-recurring operating income | 76A | €6,000 | €23,397 | +€17,397 | +290% |
| Operating charges | 60/66A | €63,350,080 | €59,221,476 | -€4.1m | -6.5% |
| Goods for resale, raw materials and consumables | 60 | €57,843,049 | €53,730,005 | -€4.1m | -7.1% |
| Purchases | 600/8 | €57,843,049 | €53,730,005 | -€4.1m | -7.1% |
| Services and other goods | 61 | €690,719 | €814,289 | +€123,570 | +17.9% |
| Remuneration, social security and pensions | 62 | €4,628,035 | €4,471,589 | -€156,446 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,665 | €193,890 | +€15,225 | +8.5% |
| Other operating charges | 640/8 | €9,612 | €7,751 | -€1,861 | -19.4% |
| Non-recurring operating charges | 66A | - | €3,951 | +€3,951 | |
| Operating profit (loss) | 9901 | €540,016 | €137,105 | -€402,911 | -74.6% |
| Financial income | 75/76B | €1,723,900 | €1,190,759 | -€533,141 | -30.9% |
| Recurring financial income | 75 | €1,723,900 | €1,190,759 | -€533,141 | -30.9% |
| Income from financial fixed assets | 750 | €1,723,724 | €1,190,646 | -€533,078 | -30.9% |
| Other financial income | 752/9 | €176 | €113 | -€63 | -35.6% |
| Financial charges | 65/66B | €62,182 | €6,562 | -€55,620 | -89.4% |
| Recurring financial charges | 65 | €62,182 | €6,562 | -€55,620 | -89.4% |
| Debt charges | 650 | €57,627 | €1 | -€57,626 | -100.0% |
| Other financial charges | 652/9 | €4,555 | €6,561 | +€2,006 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €2,201,734 | €1,321,302 | -€880,432 | -40.0% |
| Income taxes | 67/77 | €586,795 | €363,931 | -€222,864 | -38.0% |
| Taxes | 670/3 | €595,003 | €363,931 | -€231,072 | -38.8% |
| Tax adjustments and reversals of tax provisions | 77 | €8,208 | - | -€8,208 | |
| Profit (loss) for the period | 9904 | €1,614,939 | €957,371 | -€657,568 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,614,939 | €957,371 | -€657,568 | -40.7% |
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.