IMMO 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.
IMMO ROBY
Largest movements
- Current investments -€260,000
down €260,000 (-100.0%), from €260,000 to €0
- Cash +€258,749
up €258,749 (+436.2%), from €59,325 to €318,073
mainly Debts after one year (+€387,428) and Current investments (+€260,000)
- Tangible fixed assets -€34,956
down €34,956 (-5.4%), from €642,712 to €607,756
of which Land and buildings: -€34,359
- Receivables within one year -€12,899
down €12,899 (-72.6%), from €17,757 to €4,858
of which Other amounts receivable: -€16,218
- Other debts -€497,428
down €497,428 (-99.6%), from €499,303 to €1,875
- Debts after one year +€387,428
new in 2025: €387,428
- Reserves +€46,166
up €46,166 (+46.3%), from €99,696 to €145,862
of which Distributable reserves: +€46,638
- Accrued charges and deferred income +€20,443
up €20,443 (+84.2%), from €24,276 to €44,719
- Gross operating margin +€36,414
up €36,414 (+29.4%), from €123,724 to €160,138
- Financial income -€11,950
down €11,950 (-54.7%), from €21,829 to €9,879
- Taxes +€7,927
up €7,927 (+104.0%), from €7,619 to €15,546
- Depreciation -€4,298
down €4,298 (-7.3%), from €59,246 to €54,948
- Financial charges -€3,968
down €3,968 (-12.3%), from €32,228 to €28,260
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 | €987,324 | €935,235 | -€52,089 | -5.3% |
| Fixed assets | 21/28 | €642,712 | €607,756 | -€34,956 | -5.4% |
| Tangible fixed assets | 22/27 | €642,712 | €607,756 | -€34,956 | -5.4% |
| Land and buildings | 22 | €641,093 | €606,734 | -€34,359 | -5.4% |
| Furniture and vehicles | 24 | €1,620 | €1,022 | -€598 | -36.9% |
| Current assets | 29/58 | €344,611 | €327,479 | -€17,132 | -5.0% |
| Amounts receivable within one year | 40/41 | €17,757 | €4,858 | -€12,899 | -72.6% |
| Trade receivables | 40 | €120 | €3,439 | +€3,319 | +2766.0% |
| Other amounts receivable | 41 | €17,637 | €1,419 | -€16,218 | -92.0% |
| Current investments | 50/53 | €260,000 | €0 | -€260,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €59,325 | €318,073 | +€258,749 | +436.2% |
| Deferred charges and accrued income | 490/1 | €7,529 | €4,547 | -€2,982 | -39.6% |
| Total equity and liabilities | 10/49 | €987,324 | €935,235 | -€52,089 | -5.3% |
| Equity | 10/15 | €441,196 | €487,362 | +€46,166 | +10.5% |
| Contributions | 10/11 | €341,500 | €341,500 | = | 0.0% |
| Capital | 10 | €341,500 | €341,500 | = | 0.0% |
| Issued capital | 100 | €341,500 | €341,500 | = | 0.0% |
| Reserves | 13 | €99,696 | €145,862 | +€46,166 | +46.3% |
| Non-distributable reserves | 130/1 | €34,150 | €34,150 | = | 0.0% |
| Legal reserve | 130 | €34,150 | €34,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,939 | €27,467 | -€472 | -1.7% |
| Distributable reserves | 133 | €37,607 | €84,245 | +€46,638 | +124.0% |
| Provisions and deferred taxes | 16 | €5,184 | €4,941 | -€243 | -4.7% |
| Deferred taxes | 168 | €5,184 | €4,941 | -€243 | -4.7% |
| Amounts payable | 17/49 | €540,943 | €442,931 | -€98,012 | -18.1% |
| Amounts payable after more than one year | 17 | - | €387,428 | +€387,428 | |
| Other amounts payable | 178/9 | - | €387,428 | +€387,428 | |
| Amounts payable within one year | 42/48 | €516,667 | €10,785 | -€505,882 | -97.9% |
| Trade debts | 44 | €2,696 | €475 | -€2,221 | -82.4% |
| Suppliers | 440/4 | €2,696 | €475 | -€2,221 | -82.4% |
| Taxes, remuneration and social security | 45 | €14,668 | €8,435 | -€6,233 | -42.5% |
| Taxes | 450/3 | €14,668 | €8,435 | -€6,233 | -42.5% |
| Other amounts payable | 47/48 | €499,303 | €1,875 | -€497,428 | -99.6% |
| Accrued charges and deferred income | 492/3 | €24,276 | €44,719 | +€20,443 | +84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,246 | €54,948 | -€4,298 | -7.3% |
| Other operating charges | 640/8 | €25,559 | €25,340 | -€219 | -0.9% |
| Gross operating margin | 9900 | €123,724 | €160,138 | +€36,414 | +29.4% |
| Operating profit (loss) | 9901 | €38,919 | €79,850 | +€40,931 | +105.2% |
| Financial income | 75/76B | €21,829 | €9,879 | -€11,950 | -54.7% |
| Recurring financial income | 75 | €21,829 | €9,879 | -€11,950 | -54.7% |
| Financial charges | 65/66B | €32,228 | €28,260 | -€3,968 | -12.3% |
| Recurring financial charges | 65 | €32,228 | €28,260 | -€3,968 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €28,520 | €61,469 | +€32,949 | +115.5% |
| Transfer from deferred taxes | 780 | €243 | €243 | = | 0.0% |
| Income taxes | 67/77 | €7,619 | €15,546 | +€7,927 | +104.0% |
| Profit (loss) for the period | 9904 | €21,144 | €46,166 | +€25,022 | +118.3% |
| Transfer from tax-exempt reserves | 789 | €472 | €472 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,616 | €46,638 | +€25,022 | +115.8% |
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 9 October 2026 via checked.be.