CABINET ROBAYE: 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.
CABINET ROBAYE
Largest movements
- Cash +€20,765
up €20,765 (+2,014%), from €1,031 to €21,796
mainly Net result for the year (+€23,486) and Depreciation (+€3,446)
- Profit (loss) carried forward +€23,486
up €23,486 (+7,059%), from €333 to €23,818
- Other debts -€5,683
down €5,683 (-67.3%), from €8,440 to €2,757
- Tax, wage and social debts +€2,235
up €2,235 (+47.8%), from €4,673 to €6,908
of which Taxes: +€6,908
- Trade debts +€1,923
up €1,923 (+224%), from €857 to €2,781
- Accrued charges and deferred income -€882
no longer reported in 2025 (was €882)
- Gross operating margin +€33,067
up €33,067 (+2,884%), from €1,146 to €34,213
- Taxes +€6,908
new in 2025: €6,908
- Depreciation +€2,632
up €2,632 (+323%), from €814 to €3,446
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 | €16,186 | €37,265 | +€21,079 | +130% |
| Fixed assets | 21/28 | €15,155 | €15,468 | +€314 | +2.1% |
| Tangible fixed assets | 22/27 | €15,155 | €15,468 | +€314 | +2.1% |
| Plant, machinery and equipment | 23 | - | €1,233 | +€1,233 | |
| Furniture and vehicles | 24 | €15,155 | €14,236 | -€919 | -6.1% |
| Current assets | 29/58 | €1,031 | €21,796 | +€20,765 | +2,014% |
| Cash at bank and in hand | 54/58 | €1,031 | €21,796 | +€20,765 | +2,014% |
| Total equity and liabilities | 10/49 | €16,186 | €37,265 | +€21,079 | +130% |
| Equity | 10/15 | €1,333 | €24,818 | +€23,486 | +1,762% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333 | €23,818 | +€23,486 | +7,059% |
| Amounts payable | 17/49 | €14,853 | €12,446 | -€2,407 | -16.2% |
| Amounts payable within one year | 42/48 | €13,971 | €12,446 | -€1,525 | -10.9% |
| Trade debts | 44 | €857 | €2,781 | +€1,923 | +224% |
| Suppliers | 440/4 | €857 | €2,781 | +€1,923 | +224% |
| Taxes, remuneration and social security | 45 | €4,673 | €6,908 | +€2,235 | +47.8% |
| Taxes | 450/3 | - | €6,908 | +€6,908 | |
| Remuneration and social security | 454/9 | €4,673 | - | -€4,673 | |
| Other amounts payable | 47/48 | €8,440 | €2,757 | -€5,683 | -67.3% |
| Accrued charges and deferred income | 492/3 | €882 | - | -€882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €814 | €3,446 | +€2,632 | +323% |
| Other operating charges | 640/8 | - | €239 | +€239 | |
| Gross operating margin | 9900 | €1,146 | €34,213 | +€33,067 | +2,884% |
| Operating profit (loss) | 9901 | €333 | €30,529 | +€30,196 | +9,076% |
| Financial charges | 65/66B | - | €135 | +€135 | |
| Recurring financial charges | 65 | - | €135 | +€135 | |
| Profit (loss) for the period before taxes | 9903 | €333 | €30,394 | +€30,061 | +9,036% |
| Income taxes | 67/77 | - | €6,908 | +€6,908 | |
| Profit (loss) for the period | 9904 | €333 | €23,486 | +€23,153 | +6,959% |
| Profit (loss) for the period to be appropriated | 9905 | €333 | €23,486 | +€23,153 | +6,959% |
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.