ROBY-DRINKS: 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.
ROBY-DRINKS
Largest movements
- Receivables within one year -€76,379
down €76,379 (-31.7%), from €240,565 to €164,186
of which Trade receivables: -€48,683
- Deferred charges and accrued income +€40,830
up €40,830 (+311%), from €13,118 to €53,948
- Cash +€30,713
up €30,713 (+11.2%), from €275,039 to €305,752
mainly Trade debts (+€120,643) and Receivables within one year (+€76,379)
- Stocks and contracts -€15,162
down €15,162 (-7.7%), from €197,176 to €182,013
- Trade debts +€120,643
up €120,643 (+129%), from €93,470 to €214,112
- Tax, wage and social debts -€90,732
down €90,732 (-70.8%), from €128,211 to €37,479
of which Taxes: -€95,899
- Profit (loss) carried forward -€85,714
down €85,714 (-36.2%), from €236,935 to €151,221
- Reserves +€64,497
up €64,497 (+92.9%), from €69,436 to €133,933
- Other debts -€23,027
down €23,027 (-9.7%), from €237,081 to €214,053
- Gross operating margin +€19,368
up €19,368 (+5.2%), from €372,752 to €392,120
- Staff costs +€15,556
up €15,556 (+5.6%), from €276,962 to €292,518
- Taxes +€14,490
up €14,490 (+103%), from €14,114 to €28,604
- Other operating charges -€6,966
down €6,966 (-83.1%), from €8,387 to €1,421
- Financial income +€5,391
up €5,391 (+47.7%), from €11,313 to €16,704
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.
Derived cash bridge
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 | €783,801 | €769,398 | -€14,403 | -1.8% |
| Fixed assets | 21/28 | €57,904 | €63,500 | +€5,596 | +9.7% |
| Tangible fixed assets | 22/27 | €57,404 | €63,500 | +€6,096 | +10.6% |
| Plant, machinery and equipment | 23 | €17,571 | €16,201 | -€1,371 | -7.8% |
| Furniture and vehicles | 24 | €29,031 | €37,715 | +€8,684 | +29.9% |
| Other tangible fixed assets | 26 | €10,801 | €9,584 | -€1,217 | -11.3% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €725,897 | €705,898 | -€19,999 | -2.8% |
| Stocks and contracts in progress | 3 | €197,176 | €182,013 | -€15,162 | -7.7% |
| Stocks | 30/36 | €197,176 | €182,013 | -€15,162 | -7.7% |
| Amounts receivable within one year | 40/41 | €240,565 | €164,186 | -€76,379 | -31.7% |
| Trade receivables | 40 | €168,691 | €120,008 | -€48,683 | -28.9% |
| Other amounts receivable | 41 | €71,875 | €44,178 | -€27,697 | -38.5% |
| Cash at bank and in hand | 54/58 | €275,039 | €305,752 | +€30,713 | +11.2% |
| Deferred charges and accrued income | 490/1 | €13,118 | €53,948 | +€40,830 | +311% |
| Total equity and liabilities | 10/49 | €783,801 | €769,398 | -€14,403 | -1.8% |
| Equity | 10/15 | €324,971 | €303,754 | -€21,217 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,436 | €133,933 | +€64,497 | +92.9% |
| Distributable reserves | 133 | €69,436 | €133,933 | +€64,497 | +92.9% |
| Profit (loss) carried forward | 14 | €236,935 | €151,221 | -€85,714 | -36.2% |
| Amounts payable | 17/49 | €458,830 | €465,644 | +€6,815 | +1.5% |
| Amounts payable within one year | 42/48 | €458,762 | €465,644 | +€6,883 | +1.5% |
| Trade debts | 44 | €93,470 | €214,112 | +€120,643 | +129% |
| Suppliers | 440/4 | €93,470 | €214,112 | +€120,643 | +129% |
| Taxes, remuneration and social security | 45 | €128,211 | €37,479 | -€90,732 | -70.8% |
| Taxes | 450/3 | €111,160 | €15,262 | -€95,899 | -86.3% |
| Remuneration and social security | 454/9 | €17,051 | €22,217 | +€5,167 | +30.3% |
| Other amounts payable | 47/48 | €237,081 | €214,053 | -€23,027 | -9.7% |
| Accrued charges and deferred income | 492/3 | €68 | €0 | -€68 | -100% |
| Remuneration, social security and pensions | 62 | €276,962 | €292,518 | +€15,556 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,144 | €16,145 | +€2,001 | +14.2% |
| Other operating charges | 640/8 | €8,387 | €1,421 | -€6,966 | -83.1% |
| Non-recurring operating charges | 66A | €462 | €3,000 | +€2,538 | +549% |
| Gross operating margin | 9900 | €372,752 | €392,120 | +€19,368 | +5.2% |
| Operating profit (loss) | 9901 | €72,796 | €79,035 | +€6,239 | +8.6% |
| Financial income | 75/76B | €11,313 | €16,704 | +€5,391 | +47.7% |
| Recurring financial income | 75 | €11,313 | €16,704 | +€5,391 | +47.7% |
| Financial charges | 65/66B | €2,419 | €2,638 | +€220 | +9.1% |
| Recurring financial charges | 65 | €2,419 | €2,638 | +€220 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €81,690 | €93,101 | +€11,411 | +14.0% |
| Income taxes | 67/77 | €14,114 | €28,604 | +€14,490 | +103% |
| Profit (loss) for the period | 9904 | €67,576 | €64,497 | -€3,079 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,576 | €64,497 | -€3,079 | -4.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.