ROBBERECHTS & C°: 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.
ROBBERECHTS & C°
Largest movements
- Current investments -€27,166
down €27,166 (-27.0%), from €100,473 to €73,307
- Tangible fixed assets -€12,929
down €12,929 (-14.0%), from €92,217 to €79,288
of which Furniture and vehicles: -€9,196
- Cash +€11,582
up €11,582 (+549.9%), from €2,106 to €13,688
mainly Current investments (+€27,166) and Depreciation (+€12,929)
- Other debts -€17,927
down €17,927 (-59.7%), from €30,013 to €12,086
- Debts after one year -€8,938
down €8,938 (-20.6%), from €43,395 to €34,457
- Reserves -€4,610
down €4,610 (-3.5%), from €133,233 to €128,623
of which Distributable reserves: -€4,610
- Gross operating margin +€12,049
up €12,049 (+108.3%), from €11,124 to €23,173
- Taxes +€2,690
up €2,690, from €0 to €2,690
- Financial charges -€1,878
down €1,878 (-43.2%), from €4,342 to €2,465
- Financial income +€1,183
up €1,183 (+67.8%), from €1,744 to €2,927
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,709 | €201,651 | -€31,058 | -13.3% |
| Fixed assets | 21/28 | €92,347 | €79,418 | -€12,929 | -14.0% |
| Tangible fixed assets | 22/27 | €92,217 | €79,288 | -€12,929 | -14.0% |
| Land and buildings | 22 | €40,950 | €37,800 | -€3,150 | -7.7% |
| Plant, machinery and equipment | 23 | €776 | €193 | -€583 | -75.1% |
| Furniture and vehicles | 24 | €50,491 | €41,295 | -€9,196 | -18.2% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €140,361 | €122,233 | -€18,129 | -12.9% |
| Amounts receivable within one year | 40/41 | €35,822 | €33,798 | -€2,024 | -5.6% |
| Trade receivables | 40 | €298 | €570 | +€272 | +91.3% |
| Other amounts receivable | 41 | €35,524 | €33,228 | -€2,296 | -6.5% |
| Current investments | 50/53 | €100,473 | €73,307 | -€27,166 | -27.0% |
| Cash at bank and in hand | 54/58 | €2,106 | €13,688 | +€11,582 | +549.9% |
| Deferred charges and accrued income | 490/1 | €1,961 | €1,439 | -€521 | -26.6% |
| Total equity and liabilities | 10/49 | €232,709 | €201,651 | -€31,058 | -13.3% |
| Equity | 10/15 | €148,707 | €144,097 | -€4,610 | -3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,233 | €128,623 | -€4,610 | -3.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €133,233 | €128,623 | -€4,610 | -3.5% |
| Profit (loss) carried forward | 14 | €3,074 | €3,074 | = | 0.0% |
| Amounts payable | 17/49 | €84,002 | €57,555 | -€26,448 | -31.5% |
| Amounts payable after more than one year | 17 | €43,395 | €34,457 | -€8,938 | -20.6% |
| Financial debts | 170/4 | €43,395 | €34,457 | -€8,938 | -20.6% |
| Amounts payable within one year | 42/48 | €40,608 | €23,098 | -€17,510 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €8,518 | €8,938 | +€419 | +4.9% |
| Financial debts | 43 | - | €139 | +€139 | |
| Credit institutions | 430/8 | - | €139 | +€139 | |
| Trade debts | 44 | €862 | €806 | -€56 | -6.5% |
| Suppliers | 440/4 | €862 | €806 | -€56 | -6.5% |
| Taxes, remuneration and social security | 45 | €1,215 | €1,130 | -€85 | -7.0% |
| Taxes | 450/3 | €1,215 | €1,130 | -€85 | -7.0% |
| Other amounts payable | 47/48 | €30,013 | €12,086 | -€17,927 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,929 | €12,929 | -€0 | 0.0% |
| Other operating charges | 640/8 | €560 | €541 | -€19 | -3.3% |
| Gross operating margin | 9900 | €11,124 | €23,173 | +€12,049 | +108.3% |
| Operating profit (loss) | 9901 | -€2,365 | €9,703 | +€12,068 | |
| Financial income | 75/76B | €1,744 | €2,927 | +€1,183 | +67.8% |
| Recurring financial income | 75 | €1,744 | €2,927 | +€1,183 | +67.8% |
| Financial charges | 65/66B | €4,342 | €2,465 | -€1,878 | -43.2% |
| Recurring financial charges | 65 | €4,342 | €2,465 | -€1,878 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,963 | €10,165 | +€15,128 | |
| Income taxes | 67/77 | €0 | €2,690 | +€2,690 | |
| Profit (loss) for the period | 9904 | -€4,963 | €7,475 | +€12,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,963 | €7,475 | +€12,439 |
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 12 October 2026 via checked.be.