ROBERT CONSTRUCT & CLEANING: 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.
ROBERT CONSTRUCT & CLEANING
Largest movements
- Cash -€11,724
down €11,724 (-88.4%), from €13,265 to €1,540
mainly Net result for the year (-€18,445) and Debts after one year (-€11,103)
- Tangible fixed assets -€8,128
down €8,128 (-26.1%), from €31,179 to €23,051
of which Furniture and vehicles: -€9,236
- Deferred charges and accrued income +€2,166
new in 2024: €2,166
- Receivables within one year +€1,583
up €1,583 (+4.6%), from €34,364 to €35,947
of which Trade receivables: +€8,011
- Profit (loss) carried forward -€18,445
down €18,445, from €9,674 to -€8,771
- Trade debts +€16,601
up €16,601 (+1917.4%), from €866 to €17,467
- Debts after one year -€11,103
down €11,103 (-28.3%), from €39,247 to €28,144
- Current portion of long-term debt -€1,626
down €1,626 (-9.8%), from €16,596 to €14,970
- Tax, wage and social debts -€1,530
down €1,530 (-14.3%), from €10,725 to €9,195
- Depreciation +€3,266
up €3,266 (+53.9%), from €6,063 to €9,328
- Gross operating margin +€3,000
up €3,000 (+30.1%), from €9,975 to €12,976
- Taxes -€1,931
down €1,931 (-87.4%), from €2,210 to €279
- Financial charges +€1,383
up €1,383 (+59.9%), from €2,309 to €3,692
- Financial income -€441
down €441 (-34.7%), from €1,270 to €829
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,808 | €62,705 | -€16,103 | -20.4% |
| Fixed assets | 21/28 | €31,179 | €23,051 | -€8,128 | -26.1% |
| Tangible fixed assets | 22/27 | €31,179 | €23,051 | -€8,128 | -26.1% |
| Plant, machinery and equipment | 23 | - | €1,108 | +€1,108 | |
| Furniture and vehicles | 24 | €31,179 | €21,943 | -€9,236 | -29.6% |
| Current assets | 29/58 | €47,629 | €39,654 | -€7,975 | -16.7% |
| Amounts receivable within one year | 40/41 | €34,364 | €35,947 | +€1,583 | +4.6% |
| Trade receivables | 40 | €15,524 | €23,534 | +€8,011 | +51.6% |
| Other amounts receivable | 41 | €18,841 | €12,413 | -€6,427 | -34.1% |
| Cash at bank and in hand | 54/58 | €13,265 | €1,540 | -€11,724 | -88.4% |
| Deferred charges and accrued income | 490/1 | - | €2,166 | +€2,166 | |
| Total equity and liabilities | 10/49 | €78,808 | €62,705 | -€16,103 | -20.4% |
| Equity | 10/15 | €11,374 | -€7,071 | -€18,445 | |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,674 | -€8,771 | -€18,445 | |
| Amounts payable | 17/49 | €67,434 | €69,776 | +€2,342 | +3.5% |
| Amounts payable after more than one year | 17 | €39,247 | €28,144 | -€11,103 | -28.3% |
| Financial debts | 170/4 | €39,247 | €28,144 | -€11,103 | -28.3% |
| Amounts payable within one year | 42/48 | €28,187 | €41,632 | +€13,445 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €16,596 | €14,970 | -€1,626 | -9.8% |
| Trade debts | 44 | €866 | €17,467 | +€16,601 | +1917.4% |
| Suppliers | 440/4 | €866 | €17,467 | +€16,601 | +1917.4% |
| Taxes, remuneration and social security | 45 | €10,725 | €9,195 | -€1,530 | -14.3% |
| Taxes | 450/3 | €10,725 | €9,195 | -€1,530 | -14.3% |
| Non-recurring operating income | 76A | €23,628 | €0 | -€23,628 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €324 | +€324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,063 | €9,328 | +€3,266 | +53.9% |
| Other operating charges | 640/8 | €3,201 | €2,903 | -€299 | -9.3% |
| Non-recurring operating charges | 66A | - | €15,724 | +€15,724 | |
| Gross operating margin | 9900 | €9,975 | €12,976 | +€3,000 | +30.1% |
| Operating profit (loss) | 9901 | €711 | -€15,304 | -€16,015 | |
| Financial income | 75/76B | €1,270 | €829 | -€441 | -34.7% |
| Recurring financial income | 75 | €1,270 | €829 | -€441 | -34.7% |
| Financial charges | 65/66B | €2,309 | €3,692 | +€1,383 | +59.9% |
| Recurring financial charges | 65 | €2,309 | €3,692 | +€1,383 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | -€328 | -€18,166 | -€17,839 | -5443.8% |
| Income taxes | 67/77 | €2,210 | €279 | -€1,931 | -87.4% |
| Profit (loss) for the period | 9904 | -€2,538 | -€18,445 | -€15,908 | -626.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,538 | -€18,445 | -€15,908 | -626.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.