ROBY WEVELGEM: 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 WEVELGEM
Largest movements
- Receivables within one year +€27,437
up €27,437 (+27.7%), from €99,128 to €126,565
of which Trade receivables: +€29,908
- Tangible fixed assets -€24,967
down €24,967 (-50.9%), from €49,026 to €24,059
of which Plant, machinery and equipment: -€13,825
- Cash -€24,780
down €24,780 (-39.8%), from €62,198 to €37,418
mainly Contributions, distributions and other (-€29,640) and Receivables within one year (-€27,437)
- Stocks and contracts -€13,195
down €13,195 (-6.8%), from €194,231 to €181,036
- Tax, wage and social debts -€23,143
down €23,143 (-62.5%), from €37,043 to €13,900
of which Taxes: -€20,678
- Trade debts +€20,595
up €20,595 (+15.6%), from €132,168 to €152,763
- Current portion of long-term debt -€19,117
down €19,117 (-100%), from €19,117 to €0
- Reserves -€12,444
down €12,444 (-9.4%), from €131,725 to €119,280
of which Distributable reserves: -€12,444
- Gross operating margin -€32,326
down €32,326 (-17.3%), from €186,811 to €154,484
- Taxes -€7,986
down €7,986 (-49.7%), from €16,071 to €8,085
- Depreciation -€3,449
down €3,449 (-12.1%), from €28,416 to €24,967
- Staff costs +€3,057
up €3,057 (+3.2%), from €96,120 to €99,177
- Financial income -€2,043
down €2,043 (-49.0%), from €4,173 to €2,130
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 | €408,396 | €372,917 | -€35,479 | -8.7% |
| Fixed assets | 21/28 | €50,397 | €25,430 | -€24,967 | -49.5% |
| Tangible fixed assets | 22/27 | €49,026 | €24,059 | -€24,967 | -50.9% |
| Land and buildings | 22 | €998 | €748 | -€250 | -25.0% |
| Plant, machinery and equipment | 23 | €32,986 | €19,161 | -€13,825 | -41.9% |
| Furniture and vehicles | 24 | €15,042 | €4,150 | -€10,892 | -72.4% |
| Financial fixed assets | 28 | €1,371 | €1,371 | = | 0.0% |
| Current assets | 29/58 | €357,999 | €347,487 | -€10,512 | -2.9% |
| Stocks and contracts in progress | 3 | €194,231 | €181,036 | -€13,195 | -6.8% |
| Stocks | 30/36 | €194,231 | €181,036 | -€13,195 | -6.8% |
| Amounts receivable within one year | 40/41 | €99,128 | €126,565 | +€27,437 | +27.7% |
| Trade receivables | 40 | €59,467 | €89,375 | +€29,908 | +50.3% |
| Other amounts receivable | 41 | €39,661 | €37,190 | -€2,471 | -6.2% |
| Cash at bank and in hand | 54/58 | €62,198 | €37,418 | -€24,780 | -39.8% |
| Deferred charges and accrued income | 490/1 | €2,442 | €2,468 | +€26 | +1.1% |
| Total equity and liabilities | 10/49 | €408,396 | €372,917 | -€35,479 | -8.7% |
| Equity | 10/15 | €217,134 | €203,023 | -€14,110 | -6.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €131,725 | €119,280 | -€12,444 | -9.4% |
| Non-distributable reserves | 130/1 | €17,724 | €17,724 | = | 0.0% |
| Legal reserve | 130 | €17,724 | €17,724 | = | 0.0% |
| Distributable reserves | 133 | €114,000 | €101,556 | -€12,444 | -10.9% |
| Profit (loss) carried forward | 14 | €23,909 | €22,243 | -€1,666 | -7.0% |
| Amounts payable | 17/49 | €191,263 | €169,893 | -€21,369 | -11.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €191,263 | €169,893 | -€21,369 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €19,117 | €0 | -€19,117 | -100% |
| Trade debts | 44 | €132,168 | €152,763 | +€20,595 | +15.6% |
| Suppliers | 440/4 | €132,168 | €152,763 | +€20,595 | +15.6% |
| Advances received on contracts in progress | 46 | €11 | €604 | +€593 | +5,618% |
| Taxes, remuneration and social security | 45 | €37,043 | €13,900 | -€23,143 | -62.5% |
| Taxes | 450/3 | €23,918 | €3,241 | -€20,678 | -86.4% |
| Remuneration and social security | 454/9 | €13,125 | €10,659 | -€2,466 | -18.8% |
| Other amounts payable | 47/48 | €2,924 | €2,627 | -€297 | -10.2% |
| Remuneration, social security and pensions | 62 | €96,120 | €99,177 | +€3,057 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,416 | €24,967 | -€3,449 | -12.1% |
| Other operating charges | 640/8 | €2,357 | €2,498 | +€141 | +6.0% |
| Gross operating margin | 9900 | €186,811 | €154,484 | -€32,326 | -17.3% |
| Operating profit (loss) | 9901 | €59,918 | €27,842 | -€32,076 | -53.5% |
| Financial income | 75/76B | €4,173 | €2,130 | -€2,043 | -49.0% |
| Recurring financial income | 75 | €4,173 | €2,130 | -€2,043 | -49.0% |
| Financial charges | 65/66B | €7,814 | €6,358 | -€1,455 | -18.6% |
| Recurring financial charges | 65 | €7,814 | €6,358 | -€1,455 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €56,277 | €23,614 | -€32,664 | -58.0% |
| Income taxes | 67/77 | €16,071 | €8,085 | -€7,986 | -49.7% |
| Profit (loss) for the period | 9904 | €40,207 | €15,529 | -€24,677 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,207 | €15,529 | -€24,677 | -61.4% |
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 21 October 2026 via checked.be.