ROBBERECHTS: 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
ROBBERECHTS
NACE 31.001, Manufacture of furniture
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,204
2024 · €49,315-€19,110
Equity
€1.5m
2024 · €1.4m+€30,204
Cash
€1.8m
2024 · €627,112+€1.1m
Balance sheet total
€4.9m
2024 · €2.8m+€2.2m
Largest movements
Assets
- Receivables after one year +€1.5m
new in 2025: €1.5m
- Cash +€1.1m
up €1.1m (+181%), from €627,112 to €1.8m
mainly Short-term financial debts (+€1.1m) and Trade debts (+€968,381)
- Receivables within one year -€440,442
down €440,442 (-21.2%), from €2.1m to €1.6m
of which Trade receivables: -€440,891
- Tangible fixed assets -€67,691
down €67,691 (-100%), from €67,691 to €0
Equity and liabilities
- Short-term financial debts +€1.1m
up €1.1m (+5,491%), from €20,000 to €1.1m
- Trade debts +€968,381
up €968,381 (+94.2%), from €1.0m to €2.0m
Income statement
- Turnover -€1.5m
down €1.5m (-5.4%), from €27.2m to €25.7m
- Goods and materials -€909,727
down €909,727 (-3.8%), from €24.1m to €23.2m
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
€49,315
Turnover
-€1.5m
Other operating income
+€115,426
Goods and materials
+€909,727
Services and other goods
+€203,006
Staff costs
+€201,169
Depreciation
+€13,974
Write-downs
+€11,266
Other operating charges
+€222
Other operating items
-€9,499
Financial income
+€6,634
Financial charges
+€305
Taxes
+€5,761
Result 2025
€30,204
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
-€3,942
Investment
+€43,502
Financing
+€1.1m
Cash 2024
€627,112
From operations (derived)
-€3,942
Net result for the year
+€30,204
Depreciation
+€7,810
Receivables after one year
-€1.5m
Receivables within one year
+€440,442
Deferred charges and accrued income
-€7,500
Trade debts
+€968,381
Tax, wage and social debts
+€12,277
Accrued charges and deferred income
+€44,444
Investment (derived)
+€43,502
Investment in fixed assets (net)
+€43,502
Financing
+€1.1m
Current portion of long-term debt
-€56
Short-term financial debts
+€1.1m
Cash 2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,773,589 | €4,927,033 | +€2.2m | +77.6% |
| Fixed assets | 21/28 | €69,650 | €18,339 | -€51,311 | -73.7% |
| Intangible fixed assets | 21 | €1,959 | €9,669 | +€7,709 | +393% |
| Tangible fixed assets | 22/27 | €67,691 | €0 | -€67,691 | -100% |
| Furniture and vehicles | 24 | €67,691 | €0 | -€67,691 | -100% |
| Financial fixed assets | 28 | - | €8,670 | +€8,670 | |
| Other financial fixed assets | 284/8 | - | €8,670 | +€8,670 | |
| Amounts receivable and cash guarantees | 285/8 | - | €8,670 | +€8,670 | |
| Current assets | 29/58 | €2,703,939 | €4,908,694 | +€2.2m | +81.5% |
| Amounts receivable after more than one year | 29 | - | €1,500,000 | +€1.5m | |
| Other amounts receivable | 291 | - | €1,500,000 | +€1.5m | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,076,827 | €1,636,386 | -€440,442 | -21.2% |
| Trade receivables | 40 | €2,076,827 | €1,635,936 | -€440,891 | -21.2% |
| Other amounts receivable | 41 | €0 | €450 | +€450 | |
| Cash at bank and in hand | 54/58 | €627,112 | €1,764,808 | +€1.1m | +181% |
| Deferred charges and accrued income | 490/1 | - | €7,500 | +€7,500 | |
| Total equity and liabilities | 10/49 | €2,773,589 | €4,927,033 | +€2.2m | +77.6% |
| Equity | 10/15 | €1,438,392 | €1,468,596 | +€30,204 | +2.1% |
| Contributions | 10/11 | €94,200 | €94,200 | = | 0.0% |
| Capital | 10 | €94,200 | €94,200 | = | 0.0% |
| Issued capital | 100 | €94,200 | €94,200 | = | 0.0% |
| Reserves | 13 | €19,336 | €19,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,420 | €9,420 | = | 0.0% |
| Legal reserve | 130 | €9,420 | €9,420 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,324,857 | €1,355,061 | +€30,204 | +2.3% |
| Amounts payable | 17/49 | €1,335,198 | €3,458,436 | +€2.1m | +159% |
| Amounts payable within one year | 42/48 | €1,314,320 | €3,393,115 | +€2.1m | +158% |
| Current portion of amounts payable after more than one year | 42 | €1,675 | €1,618 | -€56 | -3.4% |
| Financial debts | 43 | €20,000 | €1,118,193 | +€1.1m | +5,491% |
| Credit institutions | 430/8 | €20,000 | €1,118,193 | +€1.1m | +5,491% |
| Trade debts | 44 | €1,028,446 | €1,996,827 | +€968,381 | +94.2% |
| Suppliers | 440/4 | €1,028,446 | €1,996,827 | +€968,381 | +94.2% |
| Taxes, remuneration and social security | 45 | €264,199 | €276,476 | +€12,277 | +4.6% |
| Taxes | 450/3 | €134,572 | €175,150 | +€40,578 | +30.2% |
| Remuneration and social security | 454/9 | €129,627 | €101,326 | -€28,301 | -21.8% |
| Accrued charges and deferred income | 492/3 | €20,877 | €65,322 | +€44,444 | +213% |
| Operating income | 70/76A | €27,173,271 | €25,812,999 | -€1.4m | -5.0% |
| Turnover | 70 | €27,156,319 | €25,679,217 | -€1.5m | -5.4% |
| Other operating income | 74 | €14,693 | €130,119 | +€115,426 | +786% |
| Non-recurring operating income | 76A | €2,259 | €3,663 | +€1,404 | +62.1% |
| Operating charges | 60/66A | €26,928,621 | €25,600,160 | -€1.3m | -4.9% |
| Goods for resale, raw materials and consumables | 60 | €24,064,338 | €23,154,611 | -€909,727 | -3.8% |
| Purchases | 600/8 | €24,064,338 | €23,154,611 | -€909,727 | -3.8% |
| Services and other goods | 61 | €1,914,101 | €1,711,095 | -€203,006 | -10.6% |
| Remuneration, social security and pensions | 62 | €912,587 | €711,419 | -€201,169 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,784 | €7,810 | -€13,974 | -64.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,266 | €0 | -€11,266 | -100% |
| Other operating charges | 640/8 | €3,225 | €3,003 | -€222 | -6.9% |
| Non-recurring operating charges | 66A | €1,319 | €12,222 | +€10,902 | +826% |
| Operating profit (loss) | 9901 | €244,650 | €212,840 | -€31,810 | -13.0% |
| Financial income | 75/76B | €1,067 | €7,701 | +€6,634 | +622% |
| Recurring financial income | 75 | €1,067 | €7,701 | +€6,634 | +622% |
| Income from current assets | 751 | - | €7,501 | +€7,501 | |
| Other financial income | 752/9 | €1,067 | €200 | -€867 | -81.2% |
| Financial charges | 65/66B | €170,469 | €170,164 | -€305 | -0.2% |
| Recurring financial charges | 65 | €170,469 | €170,164 | -€305 | -0.2% |
| Debt charges | 650 | - | €4,878 | +€4,878 | |
| Other financial charges | 652/9 | €170,469 | €165,285 | -€5,184 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €75,249 | €50,377 | -€24,871 | -33.1% |
| Income taxes | 67/77 | €25,934 | €20,173 | -€5,761 | -22.2% |
| Taxes | 670/3 | €26,000 | €20,173 | -€5,827 | -22.4% |
| Tax adjustments and reversals of tax provisions | 77 | €66 | €0 | -€66 | -100% |
| Profit (loss) for the period | 9904 | €49,315 | €30,204 | -€19,110 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,315 | €30,204 | -€19,110 | -38.8% |
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.