ROBANN: 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
ROBANN
NACE 41.001, General construction of residential buildings
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €1.5m+€112,633
Equity
€30.6m
2024 · €29.0m+€1.6m
Cash
€757,514
2024 · €128,231+€629,283
Balance sheet total
€59.2m
2024 · €52.2m+€6.9m
Largest movements
Assets
- Stocks and contracts +€3.6m
up €3.6m (+8.2%), from €43.6m to €47.2m
- Tangible fixed assets +€2.2m
up €2.2m (+36.4%), from €6.1m to €8.4m
of which Land and buildings: +€2.2m
- Cash +€629,283
up €629,283 (+490.7%), from €128,231 to €757,514
mainly Debts after one year (+€6.0m) and Net result for the year (+€1.6m)
Equity and liabilities
- Debts after one year +€6.0m
up €6.0m (+37.0%), from €16.2m to €22.2m
- Reserves +€1.6m
up €1.6m (+5.5%), from €29.0m to €30.5m
Income statement
- Turnover +€1.1m
up €1.1m (+10.6%), from €10.1m to €11.2m
- Goods and materials +€964,972
up €964,972 (+12.0%), from €8.0m to €9.0m
of which Purchases: +€1.4m
- Other operating charges +€170,347
up €170,347 (+2025.1%), from €8,412 to €178,758
- Financial charges +€162,836
up €162,836 (+21.7%), from €748,799 to €911,636
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
€1.5m
Turnover
+€1.1m
Other operating income
-€60,625
Goods and materials
-€964,972
Services and other goods
-€13,593
Depreciation
-€55,437
Provisions
+€83,000
Other operating charges
-€170,347
Other operating items
+€434,662
Financial income
-€1,941
Financial charges
-€162,836
Taxes
-€52,941
Result 2025
€1.6m
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
-€2.5m
Investment
-€2.6m
Financing
+€5.7m
Cash 2024
€128,231
From operations (derived)
-€2.5m
Net result for the year
+€1.6m
Depreciation
+€341,393
Smaller working-capital items
+€1,461
Stocks and contracts
-€3.6m
Receivables within one year
-€526,377
Provisions
-€47,000
Tax, wage and social debts
+€144,517
Advances received
+€30,019
Other debts
-€463,507
Investment (derived)
-€2.6m
Investment in fixed assets (net)
-€2.6m
Financing
+€5.7m
Debts after one year
+€6.0m
Current portion of long-term debt
-€72,697
Short-term financial debts
-€224,963
Cash 2025
€757,514
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,202,507 | €59,151,159 | +€6.9m | +13.3% |
| Fixed assets | 21/28 | €7,900,054 | €10,111,887 | +€2.2m | +28.0% |
| Tangible fixed assets | 22/27 | €6,124,074 | €8,353,783 | +€2.2m | +36.4% |
| Land and buildings | 22 | €6,119,825 | €8,352,874 | +€2.2m | +36.5% |
| Plant, machinery and equipment | 23 | €2,825 | €611 | -€2,214 | -78.4% |
| Furniture and vehicles | 24 | €1,424 | €298 | -€1,125 | -79.0% |
| Financial fixed assets | 28 | €1,775,979 | €1,758,104 | -€17,875 | -1.0% |
| Affiliated companies | 280/1 | €1,698,000 | €1,698,000 | = | 0.0% |
| Participating interests | 280 | €1,698,000 | €1,698,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €77,979 | €60,104 | -€17,875 | -22.9% |
| Amounts receivable and cash guarantees | 285/8 | €77,979 | €60,104 | -€17,875 | -22.9% |
| Current assets | 29/58 | €44,302,454 | €49,039,272 | +€4.7m | +10.7% |
| Amounts receivable after more than one year | 29 | €6,615 | €1,687 | -€4,928 | -74.5% |
| Other amounts receivable | 291 | €6,615 | €1,687 | -€4,928 | -74.5% |
| Stocks and contracts in progress | 3 | €43,593,020 | €47,179,106 | +€3.6m | +8.2% |
| Stocks | 30/36 | €43,593,020 | €47,179,106 | +€3.6m | +8.2% |
| Property held for sale | 35 | €43,246,494 | €46,488,989 | +€3.2m | +7.5% |
| Advance payments | 36 | €346,526 | €690,117 | +€343,591 | +99.2% |
| Amounts receivable within one year | 40/41 | €574,588 | €1,100,965 | +€526,377 | +91.6% |
| Trade receivables | 40 | €360,246 | €367,851 | +€7,605 | +2.1% |
| Other amounts receivable | 41 | €214,342 | €733,114 | +€518,772 | +242.0% |
| Cash at bank and in hand | 54/58 | €128,231 | €757,514 | +€629,283 | +490.7% |
| Total equity and liabilities | 10/49 | €52,202,507 | €59,151,159 | +€6.9m | +13.3% |
| Equity | 10/15 | €29,000,970 | €30,586,720 | +€1.6m | +5.5% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €28,956,335 | €30,541,335 | +€1.6m | +5.5% |
| Distributable reserves | 133 | €28,956,335 | €30,541,335 | +€1.6m | +5.5% |
| Profit (loss) carried forward | 14 | €14 | €764 | +€749 | +5182.6% |
| Provisions and deferred taxes | 16 | €47,000 | - | -€47,000 | |
| Provisions for liabilities and charges | 160/5 | €47,000 | - | -€47,000 | |
| Other liabilities and charges | 164/5 | €47,000 | - | -€47,000 | |
| Amounts payable | 17/49 | €23,154,537 | €28,564,439 | +€5.4m | +23.4% |
| Amounts payable after more than one year | 17 | €16,223,866 | €22,223,866 | +€6.0m | +37.0% |
| Financial debts | 170/4 | €16,223,866 | €22,223,866 | +€6.0m | +37.0% |
| Other loans | 174 | €16,223,866 | €22,223,866 | +€6.0m | +37.0% |
| Amounts payable within one year | 42/48 | €6,924,421 | €6,334,323 | -€590,098 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €72,697 | - | -€72,697 | |
| Financial debts | 43 | €1,300,000 | €1,075,037 | -€224,963 | -17.3% |
| Credit institutions | 430/8 | €1,300,000 | €1,075,037 | -€224,963 | -17.3% |
| Trade debts | 44 | €6,046 | €2,579 | -€3,467 | -57.3% |
| Suppliers | 440/4 | €6,046 | €2,579 | -€3,467 | -57.3% |
| Advances received on contracts in progress | 46 | €457,563 | €487,582 | +€30,019 | +6.6% |
| Taxes, remuneration and social security | 45 | €15,926 | €160,442 | +€144,517 | +907.4% |
| Taxes | 450/3 | €15,926 | €160,442 | +€144,517 | +907.4% |
| Other amounts payable | 47/48 | €5,072,190 | €4,608,683 | -€463,507 | -9.1% |
| Accrued charges and deferred income | 492/3 | €6,250 | €6,250 | = | 0.0% |
| Operating income | 70/76A | €11,110,828 | €12,562,528 | +€1.5m | +13.1% |
| Turnover | 70 | €10,121,880 | €11,199,543 | +€1.1m | +10.6% |
| Own construction capitalised | 72 | - | €434,662 | +€434,662 | |
| Other operating income | 74 | €988,948 | €928,323 | -€60,625 | -6.1% |
| Operating charges | 60/66A | €8,417,218 | €9,538,566 | +€1.1m | +13.3% |
| Goods for resale, raw materials and consumables | 60 | €8,021,182 | €8,986,154 | +€964,972 | +12.0% |
| Purchases | 600/8 | €10,812,718 | €12,228,649 | +€1.4m | +13.1% |
| Change in stocks: decrease (increase) | 609 | -€2,791,536 | -€3,242,495 | -€450,960 | -16.2% |
| Services and other goods | 61 | €65,668 | €79,261 | +€13,593 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285,956 | €341,393 | +€55,437 | +19.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €36,000 | -€47,000 | -€83,000 | |
| Other operating charges | 640/8 | €8,412 | €178,758 | +€170,347 | +2025.1% |
| Operating profit (loss) | 9901 | €2,693,610 | €3,023,961 | +€330,351 | +12.3% |
| Financial income | 75/76B | €18,068 | €16,127 | -€1,941 | -10.7% |
| Recurring financial income | 75 | €18,068 | €16,127 | -€1,941 | -10.7% |
| Income from current assets | 751 | €18,012 | €15,965 | -€2,048 | -11.4% |
| Other financial income | 752/9 | €56 | €162 | +€106 | +190.1% |
| Financial charges | 65/66B | €748,799 | €911,636 | +€162,836 | +21.7% |
| Recurring financial charges | 65 | €748,799 | €911,636 | +€162,836 | +21.7% |
| Debt charges | 650 | €743,085 | €757,332 | +€14,247 | +1.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €150,000 | +€150,000 | |
| Other financial charges | 652/9 | €5,715 | €4,304 | -€1,411 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €1,962,879 | €2,128,452 | +€165,574 | +8.4% |
| Income taxes | 67/77 | €489,762 | €542,703 | +€52,941 | +10.8% |
| Taxes | 670/3 | €490,968 | €542,703 | +€51,735 | +10.5% |
| Tax adjustments and reversals of tax provisions | 77 | €1,206 | - | -€1,206 | |
| Profit (loss) for the period | 9904 | €1,473,116 | €1,585,749 | +€112,633 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,473,116 | €1,585,749 | +€112,633 | +7.6% |
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 11 October 2026 via checked.be.