F.A. ROBERO: 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.
F.A. ROBERO
Largest movements
- Cash +€13,546
up €13,546 (+88.8%), from €15,253 to €28,799
mainly Depreciation (+€11,103) and Net result for the year (+€10,627)
- Tangible fixed assets -€7,339
down €7,339 (-15.4%), from €47,739 to €40,399
of which Land and buildings: -€8,850
- Receivables within one year +€1,795
up €1,795 (+213%), from €843 to €2,638
of which Trade receivables: +€1,578
- Deferred charges and accrued income +€847
up €847, from €0 to €847
- Profit (loss) carried forward +€10,627
up €10,627 (+2.3%), from -€468,432 to -€457,804
- Trade debts +€2,463
up €2,463 (+307%), from €802 to €3,265
- Tax, wage and social debts -€2,236
down €2,236 (-85.1%), from €2,628 to €391
of which Remuneration and social security: -€2,462
- Other debts -€1,566
down €1,566 (-6.9%), from €22,692 to €21,125
- Depreciation -€17,898
down €17,898 (-61.7%), from €29,001 to €11,103
- Gross operating margin +€12,149
up €12,149 (+20.7%), from €58,748 to €70,897
- Financial charges +€1,875
up €1,875 (+66.4%), from €2,825 to €4,700
- Staff costs +€805
up €805 (+1.9%), from €42,260 to €43,066
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 | €68,935 | €78,223 | +€9,288 | +13.5% |
| Fixed assets | 21/28 | €47,739 | €40,399 | -€7,339 | -15.4% |
| Tangible fixed assets | 22/27 | €47,739 | €40,399 | -€7,339 | -15.4% |
| Land and buildings | 22 | €13,493 | €4,643 | -€8,850 | -65.6% |
| Plant, machinery and equipment | 23 | €33,326 | €34,760 | +€1,434 | +4.3% |
| Furniture and vehicles | 24 | €919 | €996 | +€77 | +8.4% |
| Current assets | 29/58 | €21,196 | €37,823 | +€16,627 | +78.4% |
| Stocks and contracts in progress | 3 | €5,101 | €5,540 | +€439 | +8.6% |
| Stocks | 30/36 | €5,101 | €5,540 | +€439 | +8.6% |
| Amounts receivable within one year | 40/41 | €843 | €2,638 | +€1,795 | +213% |
| Trade receivables | 40 | €220 | €1,798 | +€1,578 | +717% |
| Other amounts receivable | 41 | €623 | €840 | +€217 | +34.9% |
| Cash at bank and in hand | 54/58 | €15,253 | €28,799 | +€13,546 | +88.8% |
| Deferred charges and accrued income | 490/1 | €0 | €847 | +€847 | |
| Total equity and liabilities | 10/49 | €68,935 | €78,223 | +€9,288 | +13.5% |
| Equity | 10/15 | -€430,686 | -€420,059 | +€10,627 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,153 | €19,153 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,293 | €17,293 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€468,432 | -€457,804 | +€10,627 | +2.3% |
| Amounts payable | 17/49 | €499,621 | €498,282 | -€1,339 | -0.3% |
| Amounts payable after more than one year | 17 | €473,500 | €473,500 | = | 0.0% |
| Financial debts | 170/4 | €473,500 | €473,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,121 | €24,782 | -€1,339 | -5.1% |
| Trade debts | 44 | €802 | €3,265 | +€2,463 | +307% |
| Suppliers | 440/4 | €802 | €3,265 | +€2,463 | +307% |
| Taxes, remuneration and social security | 45 | €2,628 | €391 | -€2,236 | -85.1% |
| Taxes | 450/3 | €165 | €391 | +€226 | +137% |
| Remuneration and social security | 454/9 | €2,462 | €0 | -€2,462 | -100% |
| Other amounts payable | 47/48 | €22,692 | €21,125 | -€1,566 | -6.9% |
| Remuneration, social security and pensions | 62 | €42,260 | €43,066 | +€805 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,001 | €11,103 | -€17,898 | -61.7% |
| Other operating charges | 640/8 | €1,635 | €1,723 | +€88 | +5.4% |
| Gross operating margin | 9900 | €58,748 | €70,897 | +€12,149 | +20.7% |
| Operating profit (loss) | 9901 | -€14,148 | €15,006 | +€29,154 | |
| Financial income | 75/76B | €174 | €449 | +€275 | +158% |
| Recurring financial income | 75 | €174 | €449 | +€275 | +158% |
| Financial charges | 65/66B | €2,825 | €4,700 | +€1,875 | +66.4% |
| Recurring financial charges | 65 | €2,825 | €4,700 | +€1,875 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,799 | €10,755 | +€27,554 | |
| Income taxes | 67/77 | - | €128 | +€128 | |
| Profit (loss) for the period | 9904 | -€16,799 | €10,627 | +€27,426 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,799 | €10,627 | +€27,426 |
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 22 October 2026 via checked.be.