Dr. Robyn Cook: 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.
Dr. Robyn Cook
Largest movements
- Cash +€30,107
up €30,107 (+706.8%), from €4,260 to €34,367
mainly Net result for the year (+€29,036) and Tax, wage and social debts (+€6,783)
- Deferred charges and accrued income +€4,122
up €4,122 (+81.1%), from €5,080 to €9,201
- Tangible fixed assets +€702
new in 2025: €702
- Reserves +€28,203
up €28,203 (+677.1%), from €4,165 to €32,369
- Tax, wage and social debts +€6,783
up €6,783 (+412.1%), from €1,646 to €8,429
- Other debts -€800
down €800 (-90.6%), from €883 to €83
- Gross operating margin +€31,169
up €31,169 (+487.4%), from €6,394 to €37,563
- Taxes +€6,783
up €6,783 (+485.8%), from €1,396 to €8,179
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 | €9,695 | €44,271 | +€34,577 | +356.7% |
| Fixed assets | 21/28 | - | €702 | +€702 | |
| Tangible fixed assets | 22/27 | - | €702 | +€702 | |
| Plant, machinery and equipment | 23 | - | €702 | +€702 | |
| Current assets | 29/58 | €9,695 | €43,569 | +€33,874 | +349.4% |
| Amounts receivable within one year | 40/41 | €355 | - | -€355 | |
| Trade receivables | 40 | €355 | - | -€355 | |
| Cash at bank and in hand | 54/58 | €4,260 | €34,367 | +€30,107 | +706.8% |
| Deferred charges and accrued income | 490/1 | €5,080 | €9,201 | +€4,122 | +81.1% |
| Total equity and liabilities | 10/49 | €9,695 | €44,271 | +€34,577 | +356.7% |
| Equity | 10/15 | €7,165 | €35,369 | +€28,203 | +393.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,165 | €32,369 | +€28,203 | +677.1% |
| Distributable reserves | 133 | €4,165 | €32,369 | +€28,203 | +677.1% |
| Amounts payable | 17/49 | €2,529 | €8,902 | +€6,373 | +252.0% |
| Amounts payable within one year | 42/48 | €2,529 | €8,902 | +€6,373 | +252.0% |
| Trade debts | 44 | - | €390 | +€390 | |
| Suppliers | 440/4 | - | €390 | +€390 | |
| Taxes, remuneration and social security | 45 | €1,646 | €8,429 | +€6,783 | +412.1% |
| Taxes | 450/3 | €1,646 | €8,429 | +€6,783 | +412.1% |
| Other amounts payable | 47/48 | €883 | €83 | -€800 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €68 | +€68 | |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | €6,394 | €37,563 | +€31,169 | +487.4% |
| Operating profit (loss) | 9901 | €6,394 | €37,246 | +€30,852 | +482.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €31 | +€31 | |
| Recurring financial charges | 65 | - | €31 | +€31 | |
| Profit (loss) for the period before taxes | 9903 | €6,395 | €37,216 | +€30,821 | +482.0% |
| Income taxes | 67/77 | €1,396 | €8,179 | +€6,783 | +485.8% |
| Profit (loss) for the period | 9904 | €4,998 | €29,036 | +€24,038 | +480.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,998 | €29,036 | +€24,038 | +480.9% |
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 11 October 2026 via checked.be.