ROBIJNS: 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.
ROBIJNS
Largest movements
- Stocks and contracts +€103,756
up €103,756 (+20.5%), from €507,022 to €610,778
- Cash -€73,377
down €73,377 (-73.6%), from €99,652 to €26,274
mainly Stocks and contracts (-€103,756) and Contributions, distributions and other (-€70,000)
- Tangible fixed assets -€28,800
down €28,800 (-3.3%), from €874,547 to €845,747
of which Land and buildings: -€29,340
- Receivables within one year -€28,442
down €28,442 (-7.1%), from €401,923 to €373,481
of which Trade receivables: -€29,689
- Profit (loss) carried forward -€44,978
down €44,978 (-6.8%), from €662,036 to €617,058
- Debts after one year -€44,718
down €44,718 (-5.7%), from €778,506 to €733,789
- Trade debts +€33,742
up €33,742 (+50.5%), from €66,769 to €100,511
- Other debts +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Gross operating margin -€61,262
down €61,262 (-12.0%), from €511,270 to €450,008
- Taxes -€15,896
down €15,896 (-68.2%), from €23,322 to €7,426
- Financial charges +€10,030
up €10,030 (+30.5%), from €32,858 to €42,888
of which Financial charges: +€10,500
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 | €1,888,491 | €1,861,628 | -€26,863 | -1.4% |
| Fixed assets | 21/28 | €878,952 | €850,152 | -€28,800 | -3.3% |
| Tangible fixed assets | 22/27 | €874,547 | €845,747 | -€28,800 | -3.3% |
| Land and buildings | 22 | €690,558 | €661,218 | -€29,340 | -4.2% |
| Plant, machinery and equipment | 23 | €13,012 | €3,943 | -€9,068 | -69.7% |
| Furniture and vehicles | 24 | €24,787 | €17,402 | -€7,385 | -29.8% |
| Leasing and similar rights | 25 | €62,240 | €51,822 | -€10,418 | -16.7% |
| Other tangible fixed assets | 26 | €83,950 | €111,361 | +€27,411 | +32.7% |
| Financial fixed assets | 28 | €4,405 | €4,405 | = | 0.0% |
| Current assets | 29/58 | €1,009,539 | €1,011,476 | +€1,937 | +0.2% |
| Stocks and contracts in progress | 3 | €507,022 | €610,778 | +€103,756 | +20.5% |
| Stocks | 30/36 | €507,022 | €610,778 | +€103,756 | +20.5% |
| Amounts receivable within one year | 40/41 | €401,923 | €373,481 | -€28,442 | -7.1% |
| Trade receivables | 40 | €400,596 | €370,907 | -€29,689 | -7.4% |
| Other amounts receivable | 41 | €1,327 | €2,574 | +€1,247 | +94.0% |
| Cash at bank and in hand | 54/58 | €99,652 | €26,274 | -€73,377 | -73.6% |
| Deferred charges and accrued income | 490/1 | €943 | €943 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,888,491 | €1,861,628 | -€26,863 | -1.4% |
| Equity | 10/15 | €743,841 | €698,863 | -€44,978 | -6.0% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €662,036 | €617,058 | -€44,978 | -6.8% |
| Amounts payable | 17/49 | €1,144,650 | €1,162,765 | +€18,115 | +1.6% |
| Amounts payable after more than one year | 17 | €778,506 | €733,789 | -€44,718 | -5.7% |
| Financial debts | 170/4 | €778,506 | €733,789 | -€44,718 | -5.7% |
| Amounts payable within one year | 42/48 | €366,144 | €428,977 | +€62,833 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €66,114 | €71,047 | +€4,933 | +7.5% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €66,769 | €100,511 | +€33,742 | +50.5% |
| Suppliers | 440/4 | €66,769 | €100,511 | +€33,742 | +50.5% |
| Taxes, remuneration and social security | 45 | €68,261 | €72,419 | +€4,158 | +6.1% |
| Taxes | 450/3 | €40,947 | €40,880 | -€67 | -0.2% |
| Remuneration and social security | 454/9 | €27,314 | €31,539 | +€4,225 | +15.5% |
| Other amounts payable | 47/48 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Non-recurring operating income | 76A | €4,508 | €353 | -€4,155 | -92.2% |
| Remuneration, social security and pensions | 62 | €305,752 | €305,661 | -€91 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,044 | €66,410 | -€3,634 | -5.2% |
| Other operating charges | 640/8 | €14,650 | €11,595 | -€3,056 | -20.9% |
| Non-recurring operating charges | 66A | €275 | - | -€275 | |
| Gross operating margin | 9900 | €511,270 | €450,008 | -€61,262 | -12.0% |
| Operating profit (loss) | 9901 | €120,548 | €66,342 | -€54,206 | -45.0% |
| Financial income | 75/76B | €6,902 | €8,994 | +€2,092 | +30.3% |
| Recurring financial income | 75 | €6,902 | €8,994 | +€2,092 | +30.3% |
| Financial charges | 65/66B | €32,858 | €42,888 | +€10,030 | +30.5% |
| Recurring financial charges | 65 | €32,388 | €42,888 | +€10,500 | +32.4% |
| Non-recurring financial charges | 66B | €470 | - | -€470 | |
| Profit (loss) for the period before taxes | 9903 | €94,592 | €32,448 | -€62,144 | -65.7% |
| Income taxes | 67/77 | €23,322 | €7,426 | -€15,896 | -68.2% |
| Profit (loss) for the period | 9904 | €71,270 | €25,022 | -€46,248 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,270 | €25,022 | -€46,248 | -64.9% |
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 1 October 2026 via checked.be.