ROBRADA: 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.
ROBRADA
Largest movements
- Tangible fixed assets +€344,024
up €344,024 (+495.2%), from €69,474 to €413,498
of which Land and buildings: +€374,899
- Receivables within one year +€71,727
up €71,727 (+123.2%), from €58,202 to €129,929
of which Trade receivables: +€52,286
- Cash -€17,612
down €17,612 (-53.6%), from €32,830 to €15,218
mainly Investment in fixed assets (net) (-€419,067) and Receivables within one year (-€71,727)
- Debts after one year +€326,929
up €326,929 (+1816.5%), from €17,998 to €344,927
- Trade debts +€26,309
up €26,309 (+423.9%), from €6,206 to €32,516
- Other debts +€25,010
up €25,010 (+139.1%), from €17,985 to €42,995
- Reserves +€20,061
up €20,061 (+43.5%), from €46,132 to €66,194
- Current portion of long-term debt +€16,471
up €16,471 (+126.3%), from €13,041 to €29,512
- Gross operating margin +€68,350
up €68,350 (+166.6%), from €41,015 to €109,366
- Depreciation +€43,446
up €43,446 (+137.5%), from €31,597 to €75,043
- Taxes +€5,737
up €5,737 (+193.4%), from €2,967 to €8,704
- Financial charges +€2,225
up €2,225 (+381.4%), from €583 to €2,808
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 | €160,989 | €558,645 | +€397,656 | +247.0% |
| Fixed assets | 21/28 | €69,474 | €413,498 | +€344,024 | +495.2% |
| Tangible fixed assets | 22/27 | €69,474 | €413,498 | +€344,024 | +495.2% |
| Land and buildings | 22 | - | €374,899 | +€374,899 | |
| Plant, machinery and equipment | 23 | €6,485 | €2,694 | -€3,791 | -58.5% |
| Furniture and vehicles | 24 | €32,493 | €20,657 | -€11,836 | -36.4% |
| Leasing and similar rights | 25 | €30,496 | €15,248 | -€15,248 | -50.0% |
| Current assets | 29/58 | €91,515 | €145,147 | +€53,632 | +58.6% |
| Amounts receivable within one year | 40/41 | €58,202 | €129,929 | +€71,727 | +123.2% |
| Trade receivables | 40 | €53,230 | €105,517 | +€52,286 | +98.2% |
| Other amounts receivable | 41 | €4,972 | €24,412 | +€19,440 | +391.0% |
| Cash at bank and in hand | 54/58 | €32,830 | €15,218 | -€17,612 | -53.6% |
| Deferred charges and accrued income | 490/1 | €484 | - | -€484 | |
| Total equity and liabilities | 10/49 | €160,989 | €558,645 | +€397,656 | +247.0% |
| Equity | 10/15 | €56,132 | €76,194 | +€20,061 | +35.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €46,132 | €66,194 | +€20,061 | +43.5% |
| Distributable reserves | 133 | €46,132 | €66,194 | +€20,061 | +43.5% |
| Amounts payable | 17/49 | €104,857 | €482,451 | +€377,595 | +360.1% |
| Amounts payable after more than one year | 17 | €17,998 | €344,927 | +€326,929 | +1816.5% |
| Financial debts | 170/4 | €17,998 | €344,927 | +€326,929 | +1816.5% |
| Amounts payable within one year | 42/48 | €58,110 | €109,101 | +€50,991 | +87.7% |
| Current portion of amounts payable after more than one year | 42 | €13,041 | €29,512 | +€16,471 | +126.3% |
| Trade debts | 44 | €6,206 | €32,516 | +€26,309 | +423.9% |
| Suppliers | 440/4 | €6,206 | €32,516 | +€26,309 | +423.9% |
| Advances received on contracts in progress | 46 | €16,223 | - | -€16,223 | |
| Taxes, remuneration and social security | 45 | €4,655 | €4,079 | -€576 | -12.4% |
| Taxes | 450/3 | €4,655 | €4,079 | -€576 | -12.4% |
| Other amounts payable | 47/48 | €17,985 | €42,995 | +€25,010 | +139.1% |
| Accrued charges and deferred income | 492/3 | €28,748 | €28,423 | -€325 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,597 | €75,043 | +€43,446 | +137.5% |
| Other operating charges | 640/8 | €2,341 | €2,750 | +€409 | +17.5% |
| Gross operating margin | 9900 | €41,015 | €109,366 | +€68,350 | +166.6% |
| Operating profit (loss) | 9901 | €7,077 | €31,573 | +€24,495 | +346.1% |
| Financial income | 75/76B | €9 | €1 | -€8 | -87.6% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -87.6% |
| Financial charges | 65/66B | €583 | €2,808 | +€2,225 | +381.4% |
| Recurring financial charges | 65 | €583 | €2,808 | +€2,225 | +381.4% |
| Profit (loss) for the period before taxes | 9903 | €6,503 | €28,766 | +€22,263 | +342.4% |
| Income taxes | 67/77 | €2,967 | €8,704 | +€5,737 | +193.4% |
| Profit (loss) for the period | 9904 | €3,536 | €20,061 | +€16,525 | +467.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,536 | €20,061 | +€16,525 | +467.4% |
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 4 October 2026 via checked.be.