ROBBERECHT G & B: 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 G & B
Largest movements
- Tangible fixed assets -€40,914
down €40,914 (-34.9%), from €117,378 to €76,464
of which Furniture and vehicles: -€27,865
- Cash -€26,896
down €26,896 (-32.1%), from €83,739 to €56,843
mainly Debts after one year (-€27,665) and Receivables within one year (-€19,863)
- Receivables within one year +€19,863
up €19,863 (+12.1%), from €163,865 to €183,728
of which Other amounts receivable: +€33,158
- Debts after one year -€27,665
down €27,665 (-41.9%), from €66,021 to €38,356
- Reserves +€16,319
up €16,319 (+11.8%), from €138,520 to €154,838
of which Distributable reserves: +€16,319
- Tax, wage and social debts -€11,611
down €11,611 (-34.7%), from €33,496 to €21,886
of which Taxes: -€19,811
- Profit (loss) carried forward -€10,000
down €10,000 (-14.7%), from €68,246 to €58,246
- Current portion of long-term debt -€5,861
down €5,861 (-17.5%), from €33,527 to €27,665
- Staff costs +€38,444
up €38,444 (+45.9%), from €83,670 to €122,114
- Gross operating margin +€26,792
up €26,792 (+16.0%), from €167,862 to €194,654
- Depreciation -€2,990
down €2,990 (-6.8%), from €43,904 to €40,914
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 | €382,747 | €335,235 | -€47,512 | -12.4% |
| Fixed assets | 21/28 | €117,378 | €76,464 | -€40,914 | -34.9% |
| Tangible fixed assets | 22/27 | €117,378 | €76,464 | -€40,914 | -34.9% |
| Plant, machinery and equipment | 23 | €25,319 | €12,269 | -€13,050 | -51.5% |
| Furniture and vehicles | 24 | €92,059 | €64,194 | -€27,865 | -30.3% |
| Current assets | 29/58 | €265,369 | €258,772 | -€6,598 | -2.5% |
| Stocks and contracts in progress | 3 | €6,793 | €6,793 | = | 0.0% |
| Stocks | 30/36 | €6,793 | €6,793 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €163,865 | €183,728 | +€19,863 | +12.1% |
| Trade receivables | 40 | €163,048 | €149,753 | -€13,295 | -8.2% |
| Other amounts receivable | 41 | €817 | €33,975 | +€33,158 | +4,057% |
| Cash at bank and in hand | 54/58 | €83,739 | €56,843 | -€26,896 | -32.1% |
| Deferred charges and accrued income | 490/1 | €10,972 | €11,407 | +€435 | +4.0% |
| Total equity and liabilities | 10/49 | €382,747 | €335,235 | -€47,512 | -12.4% |
| Equity | 10/15 | €217,929 | €224,247 | +€6,319 | +2.9% |
| Contributions | 10/11 | €11,163 | €11,163 | = | 0.0% |
| Reserves | 13 | €138,520 | €154,838 | +€16,319 | +11.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €138,520 | €154,838 | +€16,319 | +11.8% |
| Profit (loss) carried forward | 14 | €68,246 | €58,246 | -€10,000 | -14.7% |
| Amounts payable | 17/49 | €164,819 | €110,988 | -€53,831 | -32.7% |
| Amounts payable after more than one year | 17 | €66,021 | €38,356 | -€27,665 | -41.9% |
| Financial debts | 170/4 | €66,021 | €38,356 | -€27,665 | -41.9% |
| Amounts payable within one year | 42/48 | €98,797 | €72,632 | -€26,165 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €33,527 | €27,665 | -€5,861 | -17.5% |
| Financial debts | 43 | €8,359 | €8,359 | = | 0.0% |
| Credit institutions | 430/8 | €8,359 | €8,359 | = | 0.0% |
| Trade debts | 44 | €11,690 | €7,422 | -€4,268 | -36.5% |
| Suppliers | 440/4 | €11,690 | €7,422 | -€4,268 | -36.5% |
| Taxes, remuneration and social security | 45 | €33,496 | €21,886 | -€11,611 | -34.7% |
| Taxes | 450/3 | €27,826 | €8,014 | -€19,811 | -71.2% |
| Remuneration and social security | 454/9 | €5,671 | €13,871 | +€8,200 | +145% |
| Other amounts payable | 47/48 | €11,725 | €7,300 | -€4,425 | -37.7% |
| Non-recurring operating income | 76A | - | €942 | +€942 | |
| Remuneration, social security and pensions | 62 | €83,670 | €122,114 | +€38,444 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,904 | €40,914 | -€2,990 | -6.8% |
| Other operating charges | 640/8 | €2,802 | €3,131 | +€329 | +11.7% |
| Gross operating margin | 9900 | €167,862 | €194,654 | +€26,792 | +16.0% |
| Operating profit (loss) | 9901 | €37,486 | €28,496 | -€8,990 | -24.0% |
| Financial income | 75/76B | €221 | €144 | -€77 | -34.9% |
| Recurring financial income | 75 | €221 | €144 | -€77 | -34.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,208 | €3,777 | -€1,431 | -27.5% |
| Recurring financial charges | 65 | €5,208 | €3,777 | -€1,431 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €32,498 | €24,862 | -€7,636 | -23.5% |
| Income taxes | 67/77 | €9,669 | €8,543 | -€1,126 | -11.6% |
| Profit (loss) for the period | 9904 | €22,829 | €16,319 | -€6,511 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,829 | €16,319 | -€6,511 | -28.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.