Assurances Patrick ROBA: what changed
Two fiscal 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.
Assurances Patrick ROBA
Largest movements
- Cash +€60,473
up €60,473 (+72.6%), from €83,241 to €143,714
mainly Net result for the year (+€135,577) and Other debts (+€49,966)
- Tangible fixed assets +€19,988
up €19,988 (+79.4%), from €25,160 to €45,148
of which Land and buildings: +€30,011
- Receivables within one year +€4,456
up €4,456 (+6.0%), from €74,074 to €78,530
of which Other amounts receivable: +€2,712
- Other debts +€49,966
up €49,966 (+99.0%), from €50,454 to €100,420
- Profit (loss) carried forward +€35,577
up €35,577 (+99.6%), from €35,733 to €71,309
- Tax, wage and social debts +€13,250
up €13,250 (+131.1%), from €10,108 to €23,358
of which Remuneration and social security: +€7,190
- Debts after one year -€7,425
down €7,425 (-92.3%), from €8,047 to €622
- Trade debts -€5,336
down €5,336 (-34.9%), from €15,308 to €9,972
- Gross operating margin +€78,404
up €78,404 (+37.4%), from €209,380 to €287,785
- Taxes +€20,698
up €20,698 (+81.6%), from €25,363 to €46,060
- Staff costs -€9,672
down €9,672 (-9.6%), from €101,002 to €91,331
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.
Cash bridge derived
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 | €186,114 | €272,218 | +€86,105 | +46.3% |
| Fixed assets | 21/28 | €25,160 | €45,148 | +€19,988 | +79.4% |
| Tangible fixed assets | 22/27 | €25,160 | €45,148 | +€19,988 | +79.4% |
| Land and buildings | 22 | €2,336 | €32,347 | +€30,011 | +1284.7% |
| Plant, machinery and equipment | 23 | €7,642 | €5,295 | -€2,347 | -30.7% |
| Furniture and vehicles | 24 | €15,182 | €7,506 | -€7,676 | -50.6% |
| Current assets | 29/58 | €160,954 | €227,071 | +€66,117 | +41.1% |
| Amounts receivable within one year | 40/41 | €74,074 | €78,530 | +€4,456 | +6.0% |
| Trade receivables | 40 | €25,289 | €27,033 | +€1,744 | +6.9% |
| Other amounts receivable | 41 | €48,785 | €51,498 | +€2,712 | +5.6% |
| Cash at bank and in hand | 54/58 | €83,241 | €143,714 | +€60,473 | +72.6% |
| Deferred charges and accrued income | 490/1 | €3,638 | €4,826 | +€1,188 | +32.6% |
| Total equity and liabilities | 10/49 | €186,114 | €272,218 | +€86,105 | +46.3% |
| Equity | 10/15 | €94,845 | €130,421 | +€35,577 | +37.5% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €46,312 | €46,312 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,800 | €4,800 | = | 0.0% |
| Distributable reserves | 133 | €41,512 | €41,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,733 | €71,309 | +€35,577 | +99.6% |
| Amounts payable | 17/49 | €91,269 | €141,797 | +€50,528 | +55.4% |
| Amounts payable after more than one year | 17 | €8,047 | €622 | -€7,425 | -92.3% |
| Financial debts | 170/4 | €8,047 | €622 | -€7,425 | -92.3% |
| Amounts payable within one year | 42/48 | €83,222 | €141,175 | +€57,953 | +69.6% |
| Current portion of amounts payable after more than one year | 42 | €7,352 | €7,425 | +€73 | +1.0% |
| Trade debts | 44 | €15,308 | €9,972 | -€5,336 | -34.9% |
| Suppliers | 440/4 | €15,308 | €9,972 | -€5,336 | -34.9% |
| Taxes, remuneration and social security | 45 | €10,108 | €23,358 | +€13,250 | +131.1% |
| Taxes | 450/3 | - | €6,060 | +€6,060 | |
| Remuneration and social security | 454/9 | €10,108 | €17,297 | +€7,190 | +71.1% |
| Other amounts payable | 47/48 | €50,454 | €100,420 | +€49,966 | +99.0% |
| Remuneration, social security and pensions | 62 | €101,002 | €91,331 | -€9,672 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,773 | €13,159 | +€2,386 | +22.1% |
| Other operating charges | 640/8 | €1,273 | €1,417 | +€144 | +11.3% |
| Gross operating margin | 9900 | €209,380 | €287,785 | +€78,404 | +37.4% |
| Operating profit (loss) | 9901 | €96,332 | €181,878 | +€85,546 | +88.8% |
| Financial income | 75/76B | €19 | €6 | -€12 | -65.7% |
| Recurring financial income | 75 | €19 | €6 | -€12 | -65.7% |
| Financial charges | 65/66B | €362 | €247 | -€114 | -31.6% |
| Recurring financial charges | 65 | €362 | €247 | -€114 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €95,989 | €181,637 | +€85,648 | +89.2% |
| Income taxes | 67/77 | €25,363 | €46,060 | +€20,698 | +81.6% |
| Profit (loss) for the period | 9904 | €70,626 | €135,577 | +€64,951 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,626 | €135,577 | +€64,951 | +92.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.