ROBEN DECOR: 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.
ROBEN DECOR
Largest movements
- Cash +€50,900
up €50,900 (+175%), from €29,161 to €80,061
mainly Stocks and contracts (+€29,318) and Advances received (+€20,454)
- Stocks and contracts -€29,318
down €29,318 (-51.1%), from €57,420 to €28,102
- Receivables within one year +€2,719
up €2,719 (+5.7%), from €47,344 to €50,063
- Advances received +€20,454
up €20,454 (+112%), from €18,302 to €38,756
- Reserves +€20,000
up €20,000 (+292%), from €6,860 to €26,860
of which Distributable reserves: +€26,860
- Profit (loss) carried forward -€10,602
down €10,602 (-87.3%), from €12,142 to €1,540
- Tax, wage and social debts +€8,864
up €8,864 (+69.8%), from €12,699 to €21,563
of which Taxes: +€8,086
- Trade debts -€8,843
down €8,843 (-17.1%), from €51,732 to €42,889
- Depreciation -€19,901
down €19,901 (-90.1%), from €22,076 to €2,175
- Taxes +€7,994
up €7,994, from -€610 to €7,384
- Staff costs +€7,585
up €7,585 (+12.1%), from €62,776 to €70,361
- Gross operating margin -€6,883
down €6,883 (-6.7%), from €103,037 to €96,154
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 | €145,471 | €169,552 | +€24,081 | +16.6% |
| Fixed assets | 21/28 | €11,545 | €11,326 | -€219 | -1.9% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,444 | €2,225 | -€219 | -9.0% |
| Plant, machinery and equipment | 23 | €15 | €15 | +€0 | +1.1% |
| Furniture and vehicles | 24 | €2,429 | €2,210 | -€219 | -9.0% |
| Financial fixed assets | 28 | €9,100 | €9,100 | = | 0.0% |
| Current assets | 29/58 | €133,926 | €158,226 | +€24,300 | +18.1% |
| Stocks and contracts in progress | 3 | €57,420 | €28,102 | -€29,318 | -51.1% |
| Stocks | 30/36 | €57,420 | €28,102 | -€29,318 | -51.1% |
| Amounts receivable within one year | 40/41 | €47,344 | €50,063 | +€2,719 | +5.7% |
| Other amounts receivable | 41 | €47,344 | €50,063 | +€2,719 | +5.7% |
| Cash at bank and in hand | 54/58 | €29,161 | €80,061 | +€50,900 | +175% |
| Total equity and liabilities | 10/49 | €145,471 | €169,552 | +€24,081 | +16.6% |
| Equity | 10/15 | €37,602 | €47,000 | +€9,398 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €26,860 | +€20,000 | +292% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €5,000 | - | -€5,000 | |
| Distributable reserves | 133 | - | €26,860 | +€26,860 | |
| Profit (loss) carried forward | 14 | €12,142 | €1,540 | -€10,602 | -87.3% |
| Amounts payable | 17/49 | €107,869 | €122,552 | +€14,683 | +13.6% |
| Amounts payable after more than one year | 17 | €25,136 | €19,344 | -€5,792 | -23.0% |
| Financial debts | 170/4 | €25,136 | €19,344 | -€5,792 | -23.0% |
| Amounts payable within one year | 42/48 | €82,733 | €103,208 | +€20,475 | +24.7% |
| Trade debts | 44 | €51,732 | €42,889 | -€8,843 | -17.1% |
| Suppliers | 440/4 | €51,732 | €42,889 | -€8,843 | -17.1% |
| Advances received on contracts in progress | 46 | €18,302 | €38,756 | +€20,454 | +112% |
| Taxes, remuneration and social security | 45 | €12,699 | €21,563 | +€8,864 | +69.8% |
| Taxes | 450/3 | €4,844 | €12,930 | +€8,086 | +167% |
| Remuneration and social security | 454/9 | €7,856 | €8,633 | +€777 | +9.9% |
| Remuneration, social security and pensions | 62 | €62,776 | €70,361 | +€7,585 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,076 | €2,175 | -€19,901 | -90.1% |
| Other operating charges | 640/8 | €3,729 | €3,865 | +€136 | +3.7% |
| Gross operating margin | 9900 | €103,037 | €96,154 | -€6,883 | -6.7% |
| Operating profit (loss) | 9901 | €14,456 | €19,753 | +€5,297 | +36.6% |
| Financial income | 75/76B | €1,114 | €1,831 | +€717 | +64.3% |
| Recurring financial income | 75 | €1,114 | €1,831 | +€717 | +64.3% |
| Financial charges | 65/66B | €4,840 | €4,802 | -€38 | -0.8% |
| Recurring financial charges | 65 | €4,840 | €4,802 | -€38 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €10,730 | €16,782 | +€6,052 | +56.4% |
| Income taxes | 67/77 | -€610 | €7,384 | +€7,994 | |
| Profit (loss) for the period | 9904 | €11,341 | €9,398 | -€1,943 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,341 | €9,398 | -€1,943 | -17.1% |
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 14 October 2026 via checked.be.