Fly With Roby: 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.
Fly With Roby
Largest movements
- Tangible fixed assets -€2,498
down €2,498 (-30.9%), from €8,095 to €5,597
- Cash -€2,247
down €2,247 (-80.3%), from €2,800 to €553
mainly Net result for the year (-€7,131) and Tax, wage and social debts (-€439)
- Stocks and contracts -€1,480
down €1,480 (-4.4%), from €33,688 to €32,208
- Deferred charges and accrued income -€750
no longer reported in 2025 (was €750)
- Profit (loss) carried forward -€7,131
down €7,131 (-48.8%), from -€14,602 to -€21,733
- Trade debts +€775
up €775 (+130%), from €597 to €1,372
- Accrued charges and deferred income +€567
new in 2025: €567
- Gross operating margin -€1,153
down €1,153 (-39.9%), from -€2,893 to -€4,046
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 | €45,332 | €38,735 | -€6,597 | -14.6% |
| Fixed assets | 21/28 | €8,095 | €5,597 | -€2,498 | -30.9% |
| Tangible fixed assets | 22/27 | €8,095 | €5,597 | -€2,498 | -30.9% |
| Plant, machinery and equipment | 23 | €8,095 | €5,597 | -€2,498 | -30.9% |
| Current assets | 29/58 | €37,238 | €33,139 | -€4,099 | -11.0% |
| Stocks and contracts in progress | 3 | €33,688 | €32,208 | -€1,480 | -4.4% |
| Stocks | 30/36 | €33,688 | €32,208 | -€1,480 | -4.4% |
| Amounts receivable within one year | 40/41 | - | €378 | +€378 | |
| Trade receivables | 40 | - | €105 | +€105 | |
| Other amounts receivable | 41 | - | €273 | +€273 | |
| Cash at bank and in hand | 54/58 | €2,800 | €553 | -€2,247 | -80.3% |
| Deferred charges and accrued income | 490/1 | €750 | - | -€750 | |
| Total equity and liabilities | 10/49 | €45,332 | €38,735 | -€6,597 | -14.6% |
| Equity | 10/15 | -€9,602 | -€16,733 | -€7,131 | -74.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,602 | -€21,733 | -€7,131 | -48.8% |
| Amounts payable | 17/49 | €54,934 | €55,469 | +€534 | +1.0% |
| Amounts payable within one year | 42/48 | €54,934 | €54,901 | -€33 | -0.1% |
| Trade debts | 44 | €597 | €1,372 | +€775 | +130% |
| Suppliers | 440/4 | €597 | €1,372 | +€775 | +130% |
| Taxes, remuneration and social security | 45 | €439 | - | -€439 | |
| Taxes | 450/3 | €439 | - | -€439 | |
| Other amounts payable | 47/48 | €53,898 | €53,529 | -€369 | -0.7% |
| Accrued charges and deferred income | 492/3 | - | €567 | +€567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,498 | €2,498 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,893 | -€4,046 | -€1,153 | -39.9% |
| Operating profit (loss) | 9901 | -€5,778 | -€6,944 | -€1,166 | -20.2% |
| Financial charges | 65/66B | €210 | €188 | -€22 | -10.5% |
| Recurring financial charges | 65 | €210 | €188 | -€22 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,988 | -€7,131 | -€1,144 | -19.1% |
| Profit (loss) for the period | 9904 | -€5,988 | -€7,131 | -€1,144 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,988 | -€7,131 | -€1,144 | -19.1% |
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 28 October 2026 via checked.be.