Robs SA: 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.
Robs SA
Largest movements
- Cash +€4.4m
up €4.4m (+20.5%), from €21.7m to €26.1m
mainly Net result for the year (+€2.0m) and Stocks and contracts (+€1.3m)
- Stocks and contracts -€1.3m
down €1.3m (-40.3%), from €3.1m to €1.8m
- Receivables within one year -€469,376
down €469,376 (-43.7%), from €1.1m to €603,720
of which Other amounts receivable: -€333,453
- Reserves +€2.0m
up €2.0m (+9.1%), from €22.0m to €24.0m
of which Distributable reserves: +€2.0m
- Trade debts +€395,196
up €395,196 (+66.7%), from €592,698 to €987,894
- Gross operating margin -€1.1m
down €1.1m (-29.7%), from €3.8m to €2.7m
- Taxes -€320,429
down €320,429 (-32.5%), from €986,758 to €666,328
- Financial income -€188,598
down €188,598 (-24.7%), from €765,071 to €576,472
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,051,736 | €28,694,486 | +€2.6m | +10.1% |
| Fixed assets | 21/28 | €218,080 | €145,160 | -€72,920 | -33.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €218,080 | €145,160 | -€72,920 | -33.4% |
| Land and buildings | 22 | €171,292 | €130,417 | -€40,875 | -23.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €46,788 | €14,743 | -€32,045 | -68.5% |
| Current assets | 29/58 | €25,833,656 | €28,549,326 | +€2.7m | +10.5% |
| Stocks and contracts in progress | 3 | €3,100,749 | €1,849,652 | -€1.3m | -40.3% |
| Stocks | 30/36 | €3,100,749 | €1,849,652 | -€1.3m | -40.3% |
| Amounts receivable within one year | 40/41 | €1,073,096 | €603,720 | -€469,376 | -43.7% |
| Trade receivables | 40 | €722,445 | €586,522 | -€135,923 | -18.8% |
| Other amounts receivable | 41 | €350,651 | €17,198 | -€333,453 | -95.1% |
| Current investments | 50/53 | €178 | €158 | -€20 | -11.2% |
| Cash at bank and in hand | 54/58 | €21,659,633 | €26,095,796 | +€4.4m | +20.5% |
| Total equity and liabilities | 10/49 | €26,051,736 | €28,694,486 | +€2.6m | +10.1% |
| Equity | 10/15 | €22,078,360 | €24,072,287 | +€2.0m | +9.0% |
| Contributions | 10/11 | €102,761 | €102,761 | = | 0.0% |
| Capital | 10 | €102,761 | €102,761 | = | 0.0% |
| Issued capital | 100 | €102,761 | €102,761 | = | 0.0% |
| Reserves | 13 | €21,975,599 | €23,969,526 | +€2.0m | +9.1% |
| Non-distributable reserves | 130/1 | €10,276 | €10,276 | = | 0.0% |
| Legal reserve | 130 | €10,276 | €10,276 | = | 0.0% |
| Distributable reserves | 133 | €21,965,323 | €23,959,250 | +€2.0m | +9.1% |
| Amounts payable | 17/49 | €3,973,376 | €4,622,199 | +€648,822 | +16.3% |
| Amounts payable within one year | 42/48 | €3,973,376 | €4,622,199 | +€648,822 | +16.3% |
| Trade debts | 44 | €592,698 | €987,894 | +€395,196 | +66.7% |
| Suppliers | 440/4 | €592,698 | €987,894 | +€395,196 | +66.7% |
| Taxes, remuneration and social security | 45 | €104,101 | €85,076 | -€19,025 | -18.3% |
| Taxes | 450/3 | €63,730 | €60,875 | -€2,856 | -4.5% |
| Remuneration and social security | 454/9 | €40,370 | €24,201 | -€16,169 | -40.1% |
| Other amounts payable | 47/48 | €3,276,578 | €3,549,229 | +€272,652 | +8.3% |
| Remuneration, social security and pensions | 62 | €300,237 | €271,758 | -€28,479 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,251 | €72,920 | -€1,331 | -1.8% |
| Other operating charges | 640/8 | €21,240 | €21,823 | +€583 | +2.7% |
| Gross operating margin | 9900 | €3,775,901 | €2,654,178 | -€1.1m | -29.7% |
| Operating profit (loss) | 9901 | €3,380,174 | €2,287,678 | -€1.1m | -32.3% |
| Financial income | 75/76B | €765,071 | €576,472 | -€188,598 | -24.7% |
| Recurring financial income | 75 | €765,071 | €576,472 | -€188,598 | -24.7% |
| Financial charges | 65/66B | €203,889 | €203,894 | +€5 | 0.0% |
| Recurring financial charges | 65 | €203,889 | €203,894 | +€5 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,941,355 | €2,660,256 | -€1.3m | -32.5% |
| Income taxes | 67/77 | €986,758 | €666,328 | -€320,429 | -32.5% |
| Profit (loss) for the period | 9904 | €2,954,597 | €1,993,928 | -€960,670 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,954,597 | €1,993,928 | -€960,670 | -32.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.