BENJAMIN ROBETTE: 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.
BENJAMIN ROBETTE
Largest movements
- Receivables within one year -€62,703
down €62,703 (-75.1%), from €83,545 to €20,842
of which Other amounts receivable: -€64,328
- Deferred charges and accrued income -€9,618
down €9,618 (-94.9%), from €10,138 to €520
- Cash -€3,525
down €3,525 (-24.0%), from €14,666 to €11,141
mainly Contributions, distributions and other (-€98,000) and Investment in fixed assets (net) (-€1,900)
- Tangible fixed assets +€1,150
up €1,150 (+60.0%), from €1,916 to €3,066
- Profit (loss) carried forward -€73,560
down €73,560 (-74.8%), from €98,346 to €24,787
- Staff costs +€29,194
up €29,194 (+2345.8%), from €1,245 to €30,439
- Taxes -€8,973
down €8,973 (-54.5%), from €16,475 to €7,502
- Gross operating margin +€1,361
up €1,361 (+2.2%), from €63,175 to €64,536
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 | €110,266 | €35,569 | -€74,697 | -67.7% |
| Fixed assets | 21/28 | €1,916 | €3,066 | +€1,150 | +60.0% |
| Tangible fixed assets | 22/27 | €1,916 | €3,066 | +€1,150 | +60.0% |
| Furniture and vehicles | 24 | €1,916 | €3,066 | +€1,150 | +60.0% |
| Current assets | 29/58 | €108,350 | €32,503 | -€75,847 | -70.0% |
| Amounts receivable within one year | 40/41 | €83,545 | €20,842 | -€62,703 | -75.1% |
| Trade receivables | 40 | - | €1,625 | +€1,625 | |
| Other amounts receivable | 41 | €83,545 | €19,217 | -€64,328 | -77.0% |
| Cash at bank and in hand | 54/58 | €14,666 | €11,141 | -€3,525 | -24.0% |
| Deferred charges and accrued income | 490/1 | €10,138 | €520 | -€9,618 | -94.9% |
| Total equity and liabilities | 10/49 | €110,266 | €35,569 | -€74,697 | -67.7% |
| Equity | 10/15 | €101,346 | €27,787 | -€73,560 | -72.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,346 | €24,787 | -€73,560 | -74.8% |
| Amounts payable | 17/49 | €8,919 | €7,782 | -€1,137 | -12.7% |
| Amounts payable within one year | 42/48 | €8,919 | €7,782 | -€1,137 | -12.7% |
| Trade debts | 44 | €1,329 | €769 | -€560 | -42.1% |
| Suppliers | 440/4 | €1,329 | €769 | -€560 | -42.1% |
| Taxes, remuneration and social security | 45 | €7,591 | €7,014 | -€577 | -7.6% |
| Taxes | 450/3 | €6,500 | - | -€6,500 | |
| Remuneration and social security | 454/9 | €1,091 | €7,014 | +€5,923 | +543.0% |
| Remuneration, social security and pensions | 62 | €1,245 | €30,439 | +€29,194 | +2345.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €750 | +€401 | +114.9% |
| Other operating charges | 640/8 | €903 | €931 | +€28 | +3.1% |
| Gross operating margin | 9900 | €63,175 | €64,536 | +€1,361 | +2.2% |
| Operating profit (loss) | 9901 | €60,678 | €32,416 | -€28,262 | -46.6% |
| Financial charges | 65/66B | €167 | €474 | +€307 | +183.2% |
| Recurring financial charges | 65 | €167 | €474 | +€307 | +183.2% |
| Profit (loss) for the period before taxes | 9903 | €60,511 | €31,942 | -€28,569 | -47.2% |
| Income taxes | 67/77 | €16,475 | €7,502 | -€8,973 | -54.5% |
| Profit (loss) for the period | 9904 | €44,036 | €24,440 | -€19,595 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,036 | €24,440 | -€19,595 | -44.5% |
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 29 September 2026 via checked.be.