CABINET ROBIANO: 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 ROBIANO
Largest movements
- Cash +€9,170
up €9,170 (+12.1%), from €75,636 to €84,806
mainly Net result for the year (+€18,189) and Depreciation (+€924)
- Deferred charges and accrued income +€6,072
up €6,072 (+1,870%), from €325 to €6,397
- Profit (loss) carried forward +€17,189
up €17,189 (+199%), from €8,631 to €25,820
- Trade debts -€2,578
down €2,578 (-87.2%), from €2,955 to €377
- Gross operating margin +€4,954
up €4,954 (+26.4%), from €18,738 to €23,692
- Other operating charges -€1,945
no longer reported in 2025 (was €1,945)
- Depreciation +€740
up €740 (+403%), from €184 to €924
- Taxes -€330
down €330 (-7.1%), from €4,662 to €4,331
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.
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 | €78,775 | €93,093 | +€14,318 | +18.2% |
| Fixed assets | 21/28 | €2,814 | €1,890 | -€924 | -32.8% |
| Tangible fixed assets | 22/27 | €2,814 | €1,890 | -€924 | -32.8% |
| Furniture and vehicles | 24 | €2,814 | €1,890 | -€924 | -32.8% |
| Current assets | 29/58 | €75,961 | €91,203 | +€15,242 | +20.1% |
| Cash at bank and in hand | 54/58 | €75,636 | €84,806 | +€9,170 | +12.1% |
| Deferred charges and accrued income | 490/1 | €325 | €6,397 | +€6,072 | +1,870% |
| Total equity and liabilities | 10/49 | €78,775 | €93,093 | +€14,318 | +18.2% |
| Equity | 10/15 | €64,947 | €82,136 | +€17,189 | +26.5% |
| Contributions | 10/11 | €12,816 | €12,400 | -€416 | -3.2% |
| Contributions outside capital | 11 | €12,816 | - | -€12,816 | |
| Other | 1109/19 | €12,816 | - | -€12,816 | |
| Reserves | 13 | €43,500 | €43,916 | +€416 | +1.0% |
| Distributable reserves | 133 | €43,500 | €43,916 | +€416 | +1.0% |
| Profit (loss) carried forward | 14 | €8,631 | €25,820 | +€17,189 | +199% |
| Amounts payable | 17/49 | €13,828 | €10,957 | -€2,870 | -20.8% |
| Amounts payable within one year | 42/48 | €13,828 | €10,957 | -€2,870 | -20.8% |
| Trade debts | 44 | €2,955 | €377 | -€2,578 | -87.2% |
| Suppliers | 440/4 | €2,955 | €377 | -€2,578 | -87.2% |
| Taxes, remuneration and social security | 45 | €1,662 | €1,331 | -€330 | -19.9% |
| Taxes | 450/3 | €1,662 | €1,331 | -€330 | -19.9% |
| Other amounts payable | 47/48 | €9,211 | €9,249 | +€38 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €924 | +€740 | +403% |
| Other operating charges | 640/8 | €1,945 | - | -€1,945 | |
| Gross operating margin | 9900 | €18,738 | €23,692 | +€4,954 | +26.4% |
| Operating profit (loss) | 9901 | €16,610 | €22,769 | +€6,159 | +37.1% |
| Financial charges | 65/66B | €231 | €249 | +€18 | +7.9% |
| Recurring financial charges | 65 | €231 | €249 | +€18 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €16,379 | €22,520 | +€6,141 | +37.5% |
| Income taxes | 67/77 | €4,662 | €4,331 | -€330 | -7.1% |
| Profit (loss) for the period | 9904 | €11,717 | €18,189 | +€6,471 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,717 | €18,189 | +€6,471 | +55.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.