Robbe Industries: 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.
Robbe Industries
Largest movements
- Cash +€539,388
up €539,388 (+172.0%), from €313,609 to €852,997
- Stocks and contracts +€294,847
up €294,847 (+16.9%), from €1.7m to €2.0m
of which Contracts in progress: +€321,467
- Receivables within one year -€104,905
down €104,905 (-7.3%), from €1.4m to €1.3m
of which Trade receivables: -€93,768
- Tangible fixed assets -€62,064
down €62,064 (-8.2%), from €758,397 to €696,334
of which Land and buildings: -€286,875
- Advances received +€302,318
up €302,318 (+72.3%), from €418,113 to €720,431
- Reserves +€252,522
up €252,522 (+10.4%), from €2.4m to €2.7m
of which Distributable reserves: +€254,597
- Other debts +€149,940
up €149,940 (+149.9%), from €100,060 to €250,000
- Tax, wage and social debts +€78,172
up €78,172 (+29.2%), from €268,080 to €346,252
of which Remuneration and social security: +€62,732
- Debts after one year -€72,326
down €72,326 (-42.8%), from €168,947 to €96,621
- Gross operating margin +€233,952
up €233,952 (+9.5%), from €2.5m to €2.7m
- Staff costs +€112,913
up €112,913 (+6.2%), from €1.8m to €1.9m
- Taxes +€33,152
up €33,152 (+37.6%), from €88,121 to €121,273
- Financial income +€27,802
up €27,802 (+2312.4%), from €1,202 to €29,004
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,346,891 | €5,063,445 | +€716,553 | +16.5% |
| Fixed assets | 21/28 | €800,507 | €785,302 | -€15,205 | -1.9% |
| Intangible fixed assets | 21 | €41,299 | €88,158 | +€46,858 | +113.5% |
| Tangible fixed assets | 22/27 | €758,397 | €696,334 | -€62,064 | -8.2% |
| Land and buildings | 22 | €286,875 | - | -€286,875 | |
| Plant, machinery and equipment | 23 | €278,491 | €329,846 | +€51,355 | +18.4% |
| Furniture and vehicles | 24 | €193,031 | €313,681 | +€120,650 | +62.5% |
| Other tangible fixed assets | 26 | - | €52,807 | +€52,807 | |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €3,546,385 | €4,278,143 | +€731,758 | +20.6% |
| Stocks and contracts in progress | 3 | €1,747,195 | €2,042,042 | +€294,847 | +16.9% |
| Stocks | 30/36 | €1,288,009 | €1,261,390 | -€26,619 | -2.1% |
| Contracts in progress | 37 | €459,186 | €780,653 | +€321,467 | +70.0% |
| Amounts receivable within one year | 40/41 | €1,431,019 | €1,326,114 | -€104,905 | -7.3% |
| Trade receivables | 40 | €1,400,556 | €1,306,788 | -€93,768 | -6.7% |
| Other amounts receivable | 41 | €30,463 | €19,326 | -€11,137 | -36.6% |
| Cash at bank and in hand | 54/58 | €313,609 | €852,997 | +€539,388 | +172.0% |
| Deferred charges and accrued income | 490/1 | €54,562 | €56,990 | +€2,428 | +4.5% |
| Total equity and liabilities | 10/49 | €4,346,891 | €5,063,445 | +€716,553 | +16.5% |
| Equity | 10/15 | €2,614,976 | €2,840,627 | +€225,651 | +8.6% |
| Contributions | 10/11 | €125,000 | €107,920 | -€17,080 | -13.7% |
| Capital | 10 | €125,000 | €107,920 | -€17,080 | -13.7% |
| Issued capital | 100 | €125,000 | €107,920 | -€17,080 | -13.7% |
| Reserves | 13 | €2,418,319 | €2,670,841 | +€252,522 | +10.4% |
| Non-distributable reserves | 130/1 | €12,867 | €10,792 | -€2,075 | -16.1% |
| Legal reserve | 130 | €12,867 | €10,792 | -€2,075 | -16.1% |
| Distributable reserves | 133 | €2,405,452 | €2,660,049 | +€254,597 | +10.6% |
| Profit (loss) carried forward | 14 | €71,657 | €61,866 | -€9,791 | -13.7% |
| Amounts payable | 17/49 | €1,731,915 | €2,222,818 | +€490,903 | +28.3% |
| Amounts payable after more than one year | 17 | €168,947 | €96,621 | -€72,326 | -42.8% |
| Financial debts | 170/4 | €168,947 | €96,621 | -€72,326 | -42.8% |
| Amounts payable within one year | 42/48 | €1,524,673 | €2,074,453 | +€549,780 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €128,579 | €75,599 | -€52,980 | -41.2% |
| Financial debts | 43 | €13,456 | €16,868 | +€3,412 | +25.4% |
| Credit institutions | 430/8 | €13,456 | €16,868 | +€3,412 | +25.4% |
| Trade debts | 44 | €596,386 | €665,303 | +€68,917 | +11.6% |
| Suppliers | 440/4 | €596,386 | €665,303 | +€68,917 | +11.6% |
| Advances received on contracts in progress | 46 | €418,113 | €720,431 | +€302,318 | +72.3% |
| Taxes, remuneration and social security | 45 | €268,080 | €346,252 | +€78,172 | +29.2% |
| Taxes | 450/3 | €72,913 | €88,353 | +€15,440 | +21.2% |
| Remuneration and social security | 454/9 | €195,166 | €257,899 | +€62,732 | +32.1% |
| Other amounts payable | 47/48 | €100,060 | €250,000 | +€149,940 | +149.9% |
| Accrued charges and deferred income | 492/3 | €38,295 | €51,745 | +€13,449 | +35.1% |
| Non-recurring operating income | 76A | €10,104 | - | -€10,104 | |
| Remuneration, social security and pensions | 62 | €1,828,104 | €1,941,017 | +€112,913 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259,356 | €237,067 | -€22,289 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,200 | - | +€1,200 | |
| Other operating charges | 640/8 | €50,711 | €36,585 | -€14,126 | -27.9% |
| Gross operating margin | 9900 | €2,450,073 | €2,684,024 | +€233,952 | +9.5% |
| Operating profit (loss) | 9901 | €313,102 | €469,356 | +€156,254 | +49.9% |
| Financial income | 75/76B | €1,202 | €29,004 | +€27,802 | +2312.4% |
| Recurring financial income | 75 | €1,202 | €29,004 | +€27,802 | +2312.4% |
| Financial charges | 65/66B | €11,550 | €20,892 | +€9,341 | +80.9% |
| Recurring financial charges | 65 | €11,550 | €20,892 | +€9,341 | +80.9% |
| Profit (loss) for the period before taxes | 9903 | €302,754 | €477,468 | +€174,715 | +57.7% |
| Income taxes | 67/77 | €88,121 | €121,273 | +€33,152 | +37.6% |
| Profit (loss) for the period | 9904 | €214,632 | €356,195 | +€141,563 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €214,632 | €356,195 | +€141,563 | +66.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.