ROBUILD: 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.
ROBUILD
Largest movements
- Cash +€111,250
up €111,250 (+2631.3%), from €4,228 to €115,478
mainly Net result for the year (+€37,663) and Trade debts (+€35,935)
- Stocks and contracts -€22,378
down €22,378 (-89.3%), from €25,062 to €2,684
of which Stocks: -€12,378
- Receivables within one year +€4,409
up €4,409 (+156.0%), from €2,826 to €7,235
of which Trade receivables: +€4,254
- Profit (loss) carried forward +€37,663
up €37,663, from -€29,868 to €7,795
- Trade debts +€35,935
up €35,935 (+556.9%), from €6,453 to €42,388
- Other debts +€20,537
up €20,537 (+63.3%), from €32,429 to €52,966
- Gross operating margin +€71,056
up €71,056, from -€30,598 to €40,458
- Financial charges +€1,418
up €1,418 (+819.7%), from €173 to €1,591
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 | €32,116 | €126,549 | +€94,433 | +294.0% |
| Fixed assets | 21/28 | - | €1,152 | +€1,152 | |
| Tangible fixed assets | 22/27 | - | €1,152 | +€1,152 | |
| Furniture and vehicles | 24 | - | €1,152 | +€1,152 | |
| Current assets | 29/58 | €32,116 | €125,397 | +€93,281 | +290.5% |
| Stocks and contracts in progress | 3 | €25,062 | €2,684 | -€22,378 | -89.3% |
| Stocks | 30/36 | €15,062 | €2,684 | -€12,378 | -82.2% |
| Contracts in progress | 37 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €2,826 | €7,235 | +€4,409 | +156.0% |
| Trade receivables | 40 | €2,826 | €7,080 | +€4,254 | +150.5% |
| Other amounts receivable | 41 | - | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €4,228 | €115,478 | +€111,250 | +2631.3% |
| Total equity and liabilities | 10/49 | €32,116 | €126,549 | +€94,433 | +294.0% |
| Equity | 10/15 | -€20,668 | €16,995 | +€37,663 | |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,868 | €7,795 | +€37,663 | |
| Amounts payable | 17/49 | €52,784 | €109,554 | +€56,770 | +107.6% |
| Amounts payable within one year | 42/48 | €52,784 | €109,554 | +€56,770 | +107.6% |
| Trade debts | 44 | €6,453 | €42,388 | +€35,935 | +556.9% |
| Suppliers | 440/4 | €6,453 | €42,388 | +€35,935 | +556.9% |
| Taxes, remuneration and social security | 45 | €13,902 | €14,200 | +€298 | +2.1% |
| Remuneration and social security | 454/9 | €13,902 | €14,200 | +€298 | +2.1% |
| Other amounts payable | 47/48 | €32,429 | €52,966 | +€20,537 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €45 | +€45 | |
| Other operating charges | 640/8 | €945 | €1,169 | +€224 | +23.7% |
| Gross operating margin | 9900 | -€30,598 | €40,458 | +€71,056 | |
| Operating profit (loss) | 9901 | -€31,543 | €39,244 | +€70,787 | |
| Financial income | 75/76B | €2 | €10 | +€8 | +400.0% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +400.0% |
| Financial charges | 65/66B | €173 | €1,591 | +€1,418 | +819.7% |
| Recurring financial charges | 65 | €173 | €1,591 | +€1,418 | +819.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,714 | €37,663 | +€69,377 | |
| Profit (loss) for the period | 9904 | -€31,714 | €37,663 | +€69,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,714 | €37,663 | +€69,377 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.