ROBERT N.V.: 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.
ROBERT N.V.
Largest movements
- Tangible fixed assets -€144,966
down €144,966 (-7.0%), from €2.1m to €1.9m
of which Land and buildings: -€144,966
- Cash -€136,659
down €136,659 (-85.1%), from €160,675 to €24,016
mainly Receivables within one year (-€128,455) and Debts after one year (-€86,499)
- Receivables within one year +€128,455
up €128,455 (+28.9%), from €444,678 to €573,132
of which Other amounts receivable: +€150,000
- Debts after one year -€86,499
down €86,499 (-6.8%), from €1.3m to €1.2m
- Tax, wage and social debts -€38,248
down €38,248 (-71.3%), from €53,677 to €15,429
- Other debts -€34,522
down €34,522 (-10.8%), from €319,573 to €285,051
- Purchases and services +€60,618
up €60,618 (+16.0%), from €379,482 to €440,100
- Gross operating margin -€35,644
down €35,644 (-12.8%), from €278,422 to €242,778
- Depreciation -€21,083
down €21,083 (-12.7%), from €166,049 to €144,966
- Financial charges +€6,497
up €6,497 (+14.5%), from €44,960 to €51,457
- Taxes -€5,228
down €5,228 (-41.4%), from €12,632 to €7,404
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.
Derived cash bridge
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 | €2,700,813 | €2,547,082 | -€153,731 | -5.7% |
| Fixed assets | 21/28 | €2,081,594 | €1,936,628 | -€144,966 | -7.0% |
| Tangible fixed assets | 22/27 | €2,081,594 | €1,936,628 | -€144,966 | -7.0% |
| Land and buildings | 22 | €2,081,594 | €1,936,628 | -€144,966 | -7.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €619,219 | €610,454 | -€8,764 | -1.4% |
| Amounts receivable within one year | 40/41 | €444,678 | €573,132 | +€128,455 | +28.9% |
| Trade receivables | 40 | €31,610 | €10,065 | -€21,545 | -68.2% |
| Other amounts receivable | 41 | €413,067 | €563,067 | +€150,000 | +36.3% |
| Cash at bank and in hand | 54/58 | €160,675 | €24,016 | -€136,659 | -85.1% |
| Deferred charges and accrued income | 490/1 | €13,866 | €13,306 | -€560 | -4.0% |
| Total equity and liabilities | 10/49 | €2,700,813 | €2,547,082 | -€153,731 | -5.7% |
| Equity | 10/15 | €841,617 | €839,859 | -€1,758 | -0.2% |
| Contributions | 10/11 | €734,050 | €734,050 | = | 0.0% |
| Capital | 10 | €734,050 | €734,050 | = | 0.0% |
| Issued capital | 100 | €734,050 | €734,050 | = | 0.0% |
| Reserves | 13 | €73,405 | €73,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73,405 | €73,405 | = | 0.0% |
| Legal reserve | 130 | €73,405 | €73,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,161 | €32,404 | -€1,758 | -5.1% |
| Amounts payable | 17/49 | €1,859,196 | €1,707,223 | -€151,973 | -8.2% |
| Amounts payable after more than one year | 17 | €1,280,342 | €1,193,844 | -€86,499 | -6.8% |
| Financial debts | 170/4 | €1,280,342 | €1,193,844 | -€86,499 | -6.8% |
| Amounts payable within one year | 42/48 | €518,543 | €469,423 | -€49,120 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €106,343 | €87,653 | -€18,689 | -17.6% |
| Trade debts | 44 | €38,951 | €62,353 | +€23,403 | +60.1% |
| Suppliers | 440/4 | €38,951 | €62,353 | +€23,403 | +60.1% |
| Advances received on contracts in progress | 46 | - | €18,936 | +€18,936 | |
| Taxes, remuneration and social security | 45 | €53,677 | €15,429 | -€38,248 | -71.3% |
| Taxes | 450/3 | €53,677 | €15,429 | -€38,248 | -71.3% |
| Other amounts payable | 47/48 | €319,573 | €285,051 | -€34,522 | -10.8% |
| Accrued charges and deferred income | 492/3 | €60,311 | €43,957 | -€16,354 | -27.1% |
| Turnover | 70 | €118,983 | €114,848 | -€4,135 | -3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €379,482 | €440,100 | +€60,618 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,049 | €144,966 | -€21,083 | -12.7% |
| Other operating charges | 640/8 | €35,621 | €40,708 | +€5,087 | +14.3% |
| Gross operating margin | 9900 | €278,422 | €242,778 | -€35,644 | -12.8% |
| Operating profit (loss) | 9901 | €76,752 | €57,103 | -€19,649 | -25.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €44,960 | €51,457 | +€6,497 | +14.5% |
| Recurring financial charges | 65 | €44,960 | €51,457 | +€6,497 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €31,793 | €5,646 | -€26,148 | -82.2% |
| Income taxes | 67/77 | €12,632 | €7,404 | -€5,228 | -41.4% |
| Profit (loss) for the period | 9904 | €19,162 | -€1,758 | -€20,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,162 | -€1,758 | -€20,920 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.