ROBBERECHT: 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.
ROBBERECHT
Largest movements
- Tangible fixed assets +€38,850
up €38,850 (+5.6%), from €694,464 to €733,314
of which Plant, machinery and equipment: +€40,814
- Cash +€25,134
up €25,134 (+957%), from €2,625 to €27,760
mainly Short-term financial debts (+€126,135) and Trade debts (+€56,194)
- Receivables within one year +€12,884
up €12,884 (+5.7%), from €226,290 to €239,174
of which Other amounts receivable: +€36,931
- Short-term financial debts +€126,135
up €126,135 (+414%), from €30,485 to €156,619
- Trade debts +€56,194
up €56,194, from €0 to €56,194
- Debts after one year -€34,099
down €34,099 (-7.7%), from €443,845 to €409,746
of which Financial debts: -€34,099
- Other debts -€31,000
no longer reported in 2025 (was €31,000)
- Profit (loss) carried forward -€25,407
down €25,407, from €8,922 to -€16,485
- Financial charges -€515,736
down €515,736 (-97.2%), from €530,746 to €15,010
- Financial income -€452,891
down €452,891 (-99.9%), from €453,268 to €377
of which Non-recurring financial income: -€453,268
- Gross operating margin -€80,935
down €80,935 (-69.3%), from €116,778 to €35,842
- Depreciation +€10,827
up €10,827 (+29.2%), from €37,030 to €47,857
- Other operating charges -€9,459
down €9,459 (-52.7%), from €17,953 to €8,494
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €923,659 | €1,004,392 | +€80,733 | +8.7% |
| Fixed assets | 21/28 | €694,464 | €733,314 | +€38,850 | +5.6% |
| Tangible fixed assets | 22/27 | €694,464 | €733,314 | +€38,850 | +5.6% |
| Land and buildings | 22 | €694,464 | €692,501 | -€1,963 | -0.3% |
| Plant, machinery and equipment | 23 | - | €40,814 | +€40,814 | |
| Current assets | 29/58 | €229,195 | €271,078 | +€41,883 | +18.3% |
| Amounts receivable within one year | 40/41 | €226,290 | €239,174 | +€12,884 | +5.7% |
| Trade receivables | 40 | €38,435 | €14,388 | -€24,047 | -62.6% |
| Other amounts receivable | 41 | €187,855 | €224,786 | +€36,931 | +19.7% |
| Cash at bank and in hand | 54/58 | €2,625 | €27,760 | +€25,134 | +957% |
| Deferred charges and accrued income | 490/1 | €279 | €4,144 | +€3,865 | +1,384% |
| Total equity and liabilities | 10/49 | €923,659 | €1,004,392 | +€80,733 | +8.7% |
| Equity | 10/15 | €380,659 | €347,951 | -€32,708 | -8.6% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Capital | 10 | €240,000 | €240,000 | = | 0.0% |
| Issued capital | 100 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €131,737 | €124,436 | -€7,301 | -5.5% |
| Non-distributable reserves | 130/1 | €6,005 | €6,005 | = | 0.0% |
| Legal reserve | 130 | €6,005 | €6,005 | = | 0.0% |
| Tax-exempt reserves | 132 | €101,565 | €94,264 | -€7,301 | -7.2% |
| Distributable reserves | 133 | €24,166 | €24,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,922 | -€16,485 | -€25,407 | |
| Provisions and deferred taxes | 16 | €33,240 | €30,807 | -€2,434 | -7.3% |
| Deferred taxes | 168 | €33,240 | €30,807 | -€2,434 | -7.3% |
| Amounts payable | 17/49 | €509,759 | €625,635 | +€115,875 | +22.7% |
| Amounts payable after more than one year | 17 | €443,845 | €409,746 | -€34,099 | -7.7% |
| Financial debts | 170/4 | €439,808 | €405,710 | -€34,099 | -7.8% |
| Other amounts payable | 178/9 | €4,037 | €4,037 | -€0 | 0.0% |
| Amounts payable within one year | 42/48 | €65,914 | €215,834 | +€149,920 | +227% |
| Financial debts | 43 | €30,485 | €156,619 | +€126,135 | +414% |
| Credit institutions | 430/8 | €30,485 | €156,619 | +€126,135 | +414% |
| Trade debts | 44 | €0 | €56,194 | +€56,194 | |
| Suppliers | 440/4 | €0 | €56,194 | +€56,194 | |
| Taxes, remuneration and social security | 45 | €4,430 | €3,020 | -€1,409 | -31.8% |
| Taxes | 450/3 | €4,430 | €3,020 | -€1,409 | -31.8% |
| Other amounts payable | 47/48 | €31,000 | - | -€31,000 | |
| Accrued charges and deferred income | 492/3 | - | €55 | +€55 | |
| Remuneration, social security and pensions | 62 | €258 | - | -€258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,030 | €47,857 | +€10,827 | +29.2% |
| Other operating charges | 640/8 | €17,953 | €8,494 | -€9,459 | -52.7% |
| Gross operating margin | 9900 | €116,778 | €35,842 | -€80,935 | -69.3% |
| Operating profit (loss) | 9901 | €61,536 | -€20,509 | -€82,045 | |
| Financial income | 75/76B | €453,268 | €377 | -€452,891 | -99.9% |
| Recurring financial income | 75 | €0 | €377 | +€377 | +3,770,500% |
| Non-recurring financial income | 76B | €453,268 | - | -€453,268 | |
| Financial charges | 65/66B | €530,746 | €15,010 | -€515,736 | -97.2% |
| Recurring financial charges | 65 | €530,746 | €15,010 | -€515,736 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,942 | -€35,142 | -€19,200 | -120% |
| Transfer from deferred taxes | 780 | - | €2,434 | +€2,434 | |
| Profit (loss) for the period | 9904 | -€15,942 | -€32,708 | -€16,766 | -105% |
| Transfer from tax-exempt reserves | 789 | - | €7,301 | +€7,301 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,942 | -€25,407 | -€9,466 | -59.4% |
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 19 October 2026 via checked.be.