ARCHITECT JAN ROBBEN: 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.
ARCHITECT JAN ROBBEN
Largest movements
- Tangible fixed assets +€24,462
up €24,462 (+174%), from €14,087 to €38,550
of which Furniture and vehicles: +€26,158
- Cash -€2,884
down €2,884 (-5.0%), from €57,705 to €54,821
mainly Contributions, distributions and other (-€41,126) and Investment in fixed assets (net) (-€36,319)
- Receivables within one year +€2,549
up €2,549 (+167%), from €1,525 to €4,074
of which Other amounts receivable: +€2,729
- Other debts +€33,788
up €33,788 (+439%), from €7,698 to €41,487
- Reserves -€29,565
down €29,565 (-71.9%), from €41,126 to €11,561
- Current portion of long-term debt +€10,966
new in 2025: €10,966
- Debts after one year +€7,171
new in 2025: €7,171
- Accrued charges and deferred income +€1,696
up €1,696 (+47.9%), from €3,543 to €5,239
- Depreciation +€4,754
up €4,754 (+66.9%), from €7,102 to €11,857
- Gross operating margin +€3,357
up €3,357 (+13.8%), from €24,362 to €27,719
- Taxes -€3,085
down €3,085 (-57.6%), from €5,356 to €2,271
- Financial charges +€697
up €697 (+1,285%), from €54 to €751
- Other operating charges +€301
up €301 (+30.5%), from €985 to €1,286
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 | €74,238 | €98,352 | +€24,114 | +32.5% |
| Fixed assets | 21/28 | €14,087 | €38,550 | +€24,462 | +174% |
| Tangible fixed assets | 22/27 | €14,087 | €38,550 | +€24,462 | +174% |
| Land and buildings | 22 | €346 | €0 | -€346 | -100% |
| Plant, machinery and equipment | 23 | €1,653 | €303 | -€1,350 | -81.7% |
| Furniture and vehicles | 24 | €12,089 | €38,247 | +€26,158 | +216% |
| Current assets | 29/58 | €60,150 | €59,802 | -€348 | -0.6% |
| Amounts receivable within one year | 40/41 | €1,525 | €4,074 | +€2,549 | +167% |
| Trade receivables | 40 | €1,525 | €1,345 | -€180 | -11.8% |
| Other amounts receivable | 41 | €0 | €2,729 | +€2,729 | |
| Cash at bank and in hand | 54/58 | €57,705 | €54,821 | -€2,884 | -5.0% |
| Deferred charges and accrued income | 490/1 | €920 | €907 | -€13 | -1.4% |
| Total equity and liabilities | 10/49 | €74,238 | €98,352 | +€24,114 | +32.5% |
| Equity | 10/15 | €59,726 | €30,161 | -€29,565 | -49.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,126 | €11,561 | -€29,565 | -71.9% |
| Distributable reserves | 133 | €41,126 | €11,561 | -€29,565 | -71.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,511 | €68,191 | +€53,679 | +370% |
| Amounts payable after more than one year | 17 | - | €7,171 | +€7,171 | |
| Financial debts | 170/4 | - | €7,171 | +€7,171 | |
| Amounts payable within one year | 42/48 | €10,969 | €55,780 | +€44,812 | +409% |
| Current portion of amounts payable after more than one year | 42 | - | €10,966 | +€10,966 | |
| Trade debts | 44 | €316 | €3 | -€312 | -98.9% |
| Suppliers | 440/4 | €316 | €3 | -€312 | -98.9% |
| Taxes, remuneration and social security | 45 | €2,955 | €3,324 | +€369 | +12.5% |
| Taxes | 450/3 | €2,955 | €3,324 | +€369 | +12.5% |
| Other amounts payable | 47/48 | €7,698 | €41,487 | +€33,788 | +439% |
| Accrued charges and deferred income | 492/3 | €3,543 | €5,239 | +€1,696 | +47.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,102 | €11,857 | +€4,754 | +66.9% |
| Other operating charges | 640/8 | €985 | €1,286 | +€301 | +30.5% |
| Gross operating margin | 9900 | €24,362 | €27,719 | +€3,357 | +13.8% |
| Operating profit (loss) | 9901 | €16,275 | €14,576 | -€1,698 | -10.4% |
| Financial income | 75/76B | €2 | €7 | +€5 | +309% |
| Recurring financial income | 75 | €2 | €7 | +€5 | +309% |
| Financial charges | 65/66B | €54 | €751 | +€697 | +1,285% |
| Recurring financial charges | 65 | €54 | €751 | +€697 | +1,285% |
| Profit (loss) for the period before taxes | 9903 | €16,222 | €13,832 | -€2,390 | -14.7% |
| Income taxes | 67/77 | €5,356 | €2,271 | -€3,085 | -57.6% |
| Profit (loss) for the period | 9904 | €10,866 | €11,561 | +€695 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,866 | €11,561 | +€695 | +6.4% |
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 29 October 2026 via checked.be.