ROEBBEN: 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.
What changed
ROEBBEN
NACE 43.120, Site preparation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €1.6m-€349,174
Equity
€7.7m
2024 · €11.5m-€3.8m
Cash
€3.6m
2024 · €3.8m-€136,041
Balance sheet total
€11.1m
2024 · €13.8m-€2.7m
Largest movements
Assets
- Tangible fixed assets -€2.9m
down €2.9m (-58.6%), from €5.0m to €2.1m
of which Land and buildings: -€2.7m
- Receivables within one year +€949,201
up €949,201 (+31.2%), from €3.0m to €4.0m
of which Other amounts receivable: +€895,883
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
Equity and liabilities
- Profit (loss) carried forward -€6.2m
no longer reported in 2025 (was €6.2m)
- Reserves +€2.5m
up €2.5m (+48.4%), from €5.1m to €7.6m
of which Distributable reserves: +€2.7m
- Trade debts +€745,670
up €745,670 (+105%), from €712,617 to €1.5m
- Other debts -€153,500
down €153,500 (-94.1%), from €163,062 to €9,562
Income statement
- Goods and materials +€1.5m
up €1.5m (+26.1%), from €5.7m to €7.2m
of which Purchases: +€1.5m
- Turnover +€1.4m
up €1.4m (+9.7%), from €14.0m to €15.3m
- Services and other goods +€305,655
up €305,655 (+12.2%), from €2.5m to €2.8m
- Provisions +€239,966
up €239,966, from -€136,286 to €103,681
- Depreciation +€211,628
up €211,628 (+32.1%), from €658,652 to €870,280
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.
Result 2024
€1.6m
Turnover
+€1.4m
Other operating income
+€7,532
Goods and materials
-€1.5m
Services and other goods
-€305,655
Staff costs
-€1,884
Depreciation
-€211,628
Write-downs
-€31,175
Provisions
-€239,966
Other operating charges
+€20,801
Other operating items
+€508,334
Financial income
-€36,371
Financial charges
+€3,075
Taxes
+€72,555
Deferred taxes and other
-€7,947
Result 2025
€1.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.2m
Investment
+€2.6m
Financing
-€4.9m
Cash 2024
€3.8m
From operations (derived)
+€2.2m
Net result for the year
+€1.2m
Depreciation
+€870,280
Stocks and contracts
+€25,600
Receivables within one year
-€949,201
Deferred charges and accrued income
+€54,854
Provisions
+€103,681
Trade debts
+€745,670
Tax, wage and social debts
+€105,599
Advances received
+€35,065
Other debts
-€153,500
Accrued charges and deferred income
+€115,702
Investment (derived)
+€2.6m
Investment in fixed assets (net)
+€2.1m
Current investments
+€500,000
Financing
-€4.9m
Debts after one year
-€1,134
Current portion of long-term debt
+€101,566
Contributions, distributions and other
-€5.0m
Cash 2025
€3.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,832,872 | €11,117,913 | -€2.7m | -19.6% |
| Fixed assets | 21/28 | €5,155,412 | €2,207,747 | -€2.9m | -57.2% |
| Tangible fixed assets | 22/27 | €5,029,497 | €2,081,832 | -€2.9m | -58.6% |
| Land and buildings | 22 | €2,748,230 | - | -€2.7m | |
| Plant, machinery and equipment | 23 | €548,594 | €672,846 | +€124,251 | +22.6% |
| Furniture and vehicles | 24 | €1,427,316 | €1,148,687 | -€278,629 | -19.5% |
| Leasing and similar rights | 25 | - | €260,299 | +€260,299 | |
| Assets under construction and advance payments | 27 | €305,357 | - | -€305,357 | |
| Financial fixed assets | 28 | €125,915 | €125,915 | = | 0.0% |
| Other financial fixed assets | 284/8 | €125,915 | €125,915 | = | 0.0% |
| Shares | 284 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €115,915 | €115,915 | = | 0.0% |
| Current assets | 29/58 | €8,677,460 | €8,910,166 | +€232,706 | +2.7% |
| Stocks and contracts in progress | 3 | €1,315,680 | €1,290,080 | -€25,600 | -1.9% |
| Stocks | 30/36 | €760,156 | €637,221 | -€122,936 | -16.2% |
| Raw materials and consumables | 30/31 | €760,156 | €637,221 | -€122,936 | -16.2% |
| Contracts in progress | 37 | €555,524 | €652,859 | +€97,335 | +17.5% |
| Amounts receivable within one year | 40/41 | €3,044,831 | €3,994,033 | +€949,201 | +31.2% |
| Trade receivables | 40 | €2,953,331 | €3,006,649 | +€53,318 | +1.8% |
| Other amounts receivable | 41 | €91,501 | €987,384 | +€895,883 | +979% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Other investments | 51/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €3,751,443 | €3,615,402 | -€136,041 | -3.6% |
| Deferred charges and accrued income | 490/1 | €65,506 | €10,652 | -€54,854 | -83.7% |
| Total equity and liabilities | 10/49 | €13,832,872 | €11,117,913 | -€2.7m | -19.6% |
| Equity | 10/15 | €11,450,377 | €7,682,769 | -€3.8m | -32.9% |
| Contributions | 10/11 | €83,600 | €51,142 | -€32,458 | -38.8% |
| Reserves | 13 | €5,142,843 | €7,631,627 | +€2.5m | +48.4% |
| Tax-exempt reserves | 132 | €375,569 | €165,069 | -€210,500 | -56.0% |
| Distributable reserves | 133 | €4,767,274 | €7,466,558 | +€2.7m | +56.6% |
| Profit (loss) carried forward | 14 | €6,223,934 | - | -€6.2m | |
| Provisions and deferred taxes | 16 | €241,799 | €345,480 | +€103,681 | +42.9% |
| Provisions for liabilities and charges | 160/5 | €241,799 | €345,480 | +€103,681 | +42.9% |
| Environmental obligations | 163 | €241,799 | €345,480 | +€103,681 | +42.9% |
| Amounts payable | 17/49 | €2,140,696 | €3,089,664 | +€948,968 | +44.3% |
| Amounts payable after more than one year | 17 | €966,667 | €965,533 | -€1,134 | -0.1% |
| Financial debts | 170/4 | €966,667 | €965,533 | -€1,134 | -0.1% |
| Leasing and similar obligations | 172 | - | €98,866 | +€98,866 | |
| Credit institutions | 173 | €966,667 | €866,667 | -€100,000 | -10.3% |
| Amounts payable within one year | 42/48 | €1,124,217 | €1,958,617 | +€834,400 | +74.2% |
| Current portion of amounts payable after more than one year | 42 | €105,507 | €207,074 | +€101,566 | +96.3% |
| Trade debts | 44 | €712,617 | €1,458,287 | +€745,670 | +105% |
| Suppliers | 440/4 | €712,617 | €1,458,287 | +€745,670 | +105% |
| Advances received on contracts in progress | 46 | - | €35,065 | +€35,065 | |
| Taxes, remuneration and social security | 45 | €143,030 | €248,629 | +€105,599 | +73.8% |
| Taxes | 450/3 | €19,084 | €21,687 | +€2,603 | +13.6% |
| Remuneration and social security | 454/9 | €123,946 | €226,942 | +€102,996 | +83.1% |
| Other amounts payable | 47/48 | €163,062 | €9,562 | -€153,500 | -94.1% |
| Accrued charges and deferred income | 492/3 | €49,813 | €165,514 | +€115,702 | +232% |
| Operating income | 70/76A | €14,429,784 | €16,351,068 | +€1.9m | +13.3% |
| Turnover | 70 | €13,950,963 | €15,305,824 | +€1.4m | +9.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €27,324 | €97,335 | +€70,011 | +256% |
| Own construction capitalised | 72 | €96,656 | €414,564 | +€317,908 | +329% |
| Other operating income | 74 | €328,341 | €335,873 | +€7,532 | +2.3% |
| Non-recurring operating income | 76A | €26,500 | €197,471 | +€170,971 | +645% |
| Operating charges | 60/66A | €12,382,269 | €14,684,040 | +€2.3m | +18.6% |
| Goods for resale, raw materials and consumables | 60 | €5,680,506 | €7,162,212 | +€1.5m | +26.1% |
| Purchases | 600/8 | €5,581,037 | €7,039,276 | +€1.5m | +26.1% |
| Change in stocks: decrease (increase) | 609 | €99,469 | €122,936 | +€23,466 | +23.6% |
| Services and other goods | 61 | €2,500,912 | €2,806,567 | +€305,655 | +12.2% |
| Remuneration, social security and pensions | 62 | €3,573,795 | €3,575,679 | +€1,884 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658,652 | €870,280 | +€211,628 | +32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,175 | +€31,175 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€136,286 | €103,681 | +€239,966 | |
| Other operating charges | 640/8 | €104,690 | €83,890 | -€20,801 | -19.9% |
| Non-recurring operating charges | 66A | - | €50,557 | +€50,557 | |
| Operating profit (loss) | 9901 | €2,047,515 | €1,667,028 | -€380,487 | -18.6% |
| Financial income | 75/76B | €69,657 | €33,287 | -€36,371 | -52.2% |
| Recurring financial income | 75 | €69,657 | €33,287 | -€36,371 | -52.2% |
| Income from current assets | 751 | €35,530 | €12,959 | -€22,571 | -63.5% |
| Other financial income | 752/9 | €34,127 | €20,328 | -€13,799 | -40.4% |
| Financial charges | 65/66B | €32,913 | €29,838 | -€3,075 | -9.3% |
| Recurring financial charges | 65 | €32,913 | €29,838 | -€3,075 | -9.3% |
| Debt charges | 650 | €19,317 | €18,181 | -€1,136 | -5.9% |
| Other financial charges | 652/9 | €13,596 | €11,657 | -€1,940 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €2,084,259 | €1,670,477 | -€413,782 | -19.9% |
| Transfer from deferred taxes | 780 | €7,947 | - | -€7,947 | |
| Income taxes | 67/77 | €500,696 | €428,141 | -€72,555 | -14.5% |
| Taxes | 670/3 | €507,203 | €428,141 | -€79,062 | -15.6% |
| Tax adjustments and reversals of tax provisions | 77 | €6,507 | - | -€6,507 | |
| Profit (loss) for the period | 9904 | €1,591,510 | €1,242,336 | -€349,174 | -21.9% |
| Transfer from tax-exempt reserves | 789 | €192,579 | €64,684 | -€127,895 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,784,089 | €1,307,020 | -€477,069 | -26.7% |
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 14 October 2026 via checked.be.