SERRURERIE ROBA: 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.
SERRURERIE ROBA
Largest movements
- Cash +€19,975
up €19,975 (+22.3%), from €89,385 to €109,360
mainly Net result for the year (+€40,557) and Depreciation (+€6,761)
- Stocks and contracts +€6,584
up €6,584 (+6.5%), from €101,003 to €107,587
- Tangible fixed assets -€5,689
down €5,689 (-47.4%), from €12,008 to €6,319
of which Plant, machinery and equipment: -€3,565
- Reserves +€12,550
up €12,550 (+6.3%), from €200,753 to €213,303
of which Distributable reserves: +€12,550
- Trade debts +€6,094
up €6,094 (+49.2%), from €12,374 to €18,468
of which Suppliers: +€5,671
- Debts after one year -€5,265
no longer reported in 2025 (was €5,265)
- Other debts +€4,230
up €4,230 (+62.2%), from €6,803 to €11,033
- Gross operating margin +€18,066
up €18,066 (+39.4%), from €45,861 to €63,927
- Taxes +€2,810
up €2,810 (+26.8%), from €10,482 to €13,292
- Write-downs +€1,738
up €1,738 (+151%), from €1,152 to €2,890
- Depreciation -€1,489
down €1,489 (-18.0%), from €8,250 to €6,761
- Financial income +€682
up €682 (+35.2%), from €1,939 to €2,621
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 | €258,607 | €276,389 | +€17,782 | +6.9% |
| Fixed assets | 21/28 | €14,521 | €7,760 | -€6,761 | -46.6% |
| Intangible fixed assets | 21 | €2,058 | €986 | -€1,072 | -52.1% |
| Tangible fixed assets | 22/27 | €12,008 | €6,319 | -€5,689 | -47.4% |
| Plant, machinery and equipment | 23 | €6,807 | €3,242 | -€3,565 | -52.4% |
| Furniture and vehicles | 24 | €5,201 | €3,077 | -€2,124 | -40.8% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €244,086 | €268,629 | +€24,543 | +10.1% |
| Stocks and contracts in progress | 3 | €101,003 | €107,587 | +€6,584 | +6.5% |
| Stocks | 30/36 | €101,003 | €107,587 | +€6,584 | +6.5% |
| Amounts receivable within one year | 40/41 | €51,738 | €51,682 | -€56 | -0.1% |
| Trade receivables | 40 | €51,738 | €47,056 | -€4,682 | -9.0% |
| Other amounts receivable | 41 | - | €4,626 | +€4,626 | |
| Cash at bank and in hand | 54/58 | €89,385 | €109,360 | +€19,975 | +22.3% |
| Deferred charges and accrued income | 490/1 | €1,960 | - | -€1,960 | |
| Total equity and liabilities | 10/49 | €258,607 | €276,389 | +€17,782 | +6.9% |
| Equity | 10/15 | €221,981 | €234,538 | +€12,557 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €200,753 | €213,303 | +€12,550 | +6.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €198,894 | €211,444 | +€12,550 | +6.3% |
| Profit (loss) carried forward | 14 | €2,636 | €2,643 | +€7 | +0.3% |
| Amounts payable | 17/49 | €36,626 | €41,851 | +€5,225 | +14.3% |
| Amounts payable after more than one year | 17 | €5,265 | - | -€5,265 | |
| Financial debts | 170/4 | €5,265 | - | -€5,265 | |
| Amounts payable within one year | 42/48 | €31,361 | €41,851 | +€10,490 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €5,602 | €5,265 | -€337 | -6.0% |
| Financial debts | 43 | €1,343 | €3,030 | +€1,687 | +126% |
| Credit institutions | 430/8 | €1,343 | €3,030 | +€1,687 | +126% |
| Trade debts | 44 | €12,374 | €18,468 | +€6,094 | +49.2% |
| Suppliers | 440/4 | €11,203 | €16,874 | +€5,671 | +50.6% |
| Bills of exchange payable | 441 | €1,171 | €1,594 | +€423 | +36.1% |
| Taxes, remuneration and social security | 45 | €5,239 | €4,055 | -€1,184 | -22.6% |
| Taxes | 450/3 | €5,239 | €4,055 | -€1,184 | -22.6% |
| Other amounts payable | 47/48 | €6,803 | €11,033 | +€4,230 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,250 | €6,761 | -€1,489 | -18.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,152 | €2,890 | +€1,738 | +151% |
| Other operating charges | 640/8 | €1,142 | €1,336 | +€194 | +17.0% |
| Non-recurring operating charges | 66A | €510 | - | -€510 | |
| Gross operating margin | 9900 | €45,861 | €63,927 | +€18,066 | +39.4% |
| Operating profit (loss) | 9901 | €34,807 | €52,940 | +€18,133 | +52.1% |
| Financial income | 75/76B | €1,939 | €2,621 | +€682 | +35.2% |
| Recurring financial income | 75 | €1,939 | €2,621 | +€682 | +35.2% |
| Financial charges | 65/66B | €1,523 | €1,712 | +€189 | +12.4% |
| Recurring financial charges | 65 | €1,523 | €1,712 | +€189 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €35,223 | €53,849 | +€18,626 | +52.9% |
| Income taxes | 67/77 | €10,482 | €13,292 | +€2,810 | +26.8% |
| Profit (loss) for the period | 9904 | €24,741 | €40,557 | +€15,816 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,741 | €40,557 | +€15,816 | +63.9% |
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 28 October 2026 via checked.be.