ROBCON: what changed
Two fiscal 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.
ROBCON
Largest movements
- Receivables within one year +€109,151
up €109,151, from €0 to €109,151
of which Trade receivables: +€109,151
- Current investments -€50,650
down €50,650 (-100.0%), from €50,650 to €0
- Tangible fixed assets -€40,167
down €40,167 (-2.9%), from €1.4m to €1.4m
of which Plant, machinery and equipment: -€21,627
- Cash +€37,762
up €37,762 (+27.5%), from €137,207 to €174,969
mainly Net result for the year (+€135,712) and Depreciation (+€71,634)
- Reserves +€76,340
up €76,340 (+14.0%), from €545,641 to €621,981
of which Distributable reserves: +€76,340
- Debts after one year -€36,263
down €36,263 (-5.8%), from €620,922 to €584,659
- Other debts +€26,800
up €26,800 (+80.3%), from €33,394 to €60,193
- Gross operating margin +€12,014
up €12,014 (+3.9%), from €311,498 to €323,512
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 | €1,589,590 | €1,646,568 | +€56,978 | +3.6% |
| Fixed assets | 21/28 | €1,395,261 | €1,355,094 | -€40,167 | -2.9% |
| Tangible fixed assets | 22/27 | €1,395,261 | €1,355,094 | -€40,167 | -2.9% |
| Land and buildings | 22 | €925,200 | €918,948 | -€6,252 | -0.7% |
| Plant, machinery and equipment | 23 | €450,203 | €428,576 | -€21,627 | -4.8% |
| Furniture and vehicles | 24 | €169 | €7,570 | +€7,401 | +4375.7% |
| Leasing and similar rights | 25 | €19,689 | €0 | -€19,689 | -100.0% |
| Current assets | 29/58 | €194,329 | €291,474 | +€97,145 | +50.0% |
| Amounts receivable within one year | 40/41 | €0 | €109,151 | +€109,151 | |
| Trade receivables | 40 | - | €109,151 | +€109,151 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €50,650 | €0 | -€50,650 | -100.0% |
| Cash at bank and in hand | 54/58 | €137,207 | €174,969 | +€37,762 | +27.5% |
| Deferred charges and accrued income | 490/1 | €6,473 | €7,354 | +€882 | +13.6% |
| Total equity and liabilities | 10/49 | €1,589,590 | €1,646,568 | +€56,978 | +3.6% |
| Equity | 10/15 | €855,508 | €931,848 | +€76,340 | +8.9% |
| Contributions | 10/11 | €309,867 | €309,867 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Outside capital | 11 | €309,867 | - | -€309,867 | |
| Other | 1109/19 | €309,867 | - | -€309,867 | |
| Reserves | 13 | €545,641 | €621,981 | +€76,340 | +14.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Distributable reserves | 133 | €545,641 | €621,981 | +€76,340 | +14.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €734,082 | €714,720 | -€19,362 | -2.6% |
| Amounts payable after more than one year | 17 | €620,922 | €584,659 | -€36,263 | -5.8% |
| Financial debts | 170/4 | €620,922 | €584,659 | -€36,263 | -5.8% |
| Amounts payable within one year | 42/48 | €87,368 | €103,156 | +€15,789 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €45,899 | €36,263 | -€9,636 | -21.0% |
| Trade debts | 44 | €2,184 | €3,371 | +€1,187 | +54.3% |
| Suppliers | 440/4 | €2,184 | €3,371 | +€1,187 | +54.3% |
| Taxes, remuneration and social security | 45 | €5,891 | €3,329 | -€2,561 | -43.5% |
| Taxes | 450/3 | €5,891 | €3,329 | -€2,561 | -43.5% |
| Other amounts payable | 47/48 | €33,394 | €60,193 | +€26,800 | +80.3% |
| Accrued charges and deferred income | 492/3 | €25,792 | €26,904 | +€1,112 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,224 | €71,634 | +€2,410 | +3.5% |
| Other operating charges | 640/8 | €25,535 | €25,189 | -€346 | -1.4% |
| Gross operating margin | 9900 | €311,498 | €323,512 | +€12,014 | +3.9% |
| Operating profit (loss) | 9901 | €216,739 | €226,690 | +€9,951 | +4.6% |
| Financial income | 75/76B | €1,006 | €999 | -€8 | -0.8% |
| Recurring financial income | 75 | €1,006 | €999 | -€8 | -0.8% |
| Financial charges | 65/66B | €28,454 | €28,348 | -€106 | -0.4% |
| Recurring financial charges | 65 | €28,454 | €28,348 | -€106 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €189,292 | €199,341 | +€10,049 | +5.3% |
| Income taxes | 67/77 | €60,509 | €63,629 | +€3,120 | +5.2% |
| Profit (loss) for the period | 9904 | €128,783 | €135,712 | +€6,929 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €128,783 | €135,712 | +€6,929 | +5.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.