IMMO ROBY BEA: what changed
Two fiscal 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 BEA
Largest movements
- Current investments +€50,000
up €50,000 (+22.9%), from €218,432 to €268,432
- Cash -€47,024
down €47,024 (-74.4%), from €63,216 to €16,192
mainly Current investments (-€50,000) and Tax, wage and social debts (-€14,007)
- Tax, wage and social debts -€14,007
down €14,007 (-69.5%), from €20,152 to €6,145
- Reserves +€10,486
up €10,486 (+4.3%), from €243,175 to €253,661
of which Distributable reserves: +€10,486
- Depreciation -€2,238
down €2,238 (-50.0%), from €4,476 to €2,238
- Taxes +€1,060
up €1,060 (+25.3%), from €4,187 to €5,248
- Financial charges -€632
down €632 (-68.5%), from €922 to €290
- Other operating charges +€321
up €321 (+3.4%), from €9,414 to €9,734
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 | €355,150 | €355,262 | +€112 | 0.0% |
| Fixed assets | 21/28 | €70,206 | €67,968 | -€2,238 | -3.2% |
| Tangible fixed assets | 22/27 | €70,206 | €67,968 | -€2,238 | -3.2% |
| Land and buildings | 22 | €70,206 | €67,968 | -€2,238 | -3.2% |
| Current assets | 29/58 | €284,944 | €287,294 | +€2,350 | +0.8% |
| Amounts receivable within one year | 40/41 | €3,297 | €2,671 | -€626 | -19.0% |
| Other amounts receivable | 41 | €3,297 | €2,671 | -€626 | -19.0% |
| Current investments | 50/53 | €218,432 | €268,432 | +€50,000 | +22.9% |
| Cash at bank and in hand | 54/58 | €63,216 | €16,192 | -€47,024 | -74.4% |
| Total equity and liabilities | 10/49 | €355,150 | €355,262 | +€112 | 0.0% |
| Equity | 10/15 | €330,385 | €340,871 | +€10,486 | +3.2% |
| Contributions | 10/11 | €84,243 | €84,243 | = | 0.0% |
| Capital | 10 | €84,243 | €84,243 | = | 0.0% |
| Issued capital | 100 | €84,243 | €84,243 | = | 0.0% |
| Reserves | 13 | €243,175 | €253,661 | +€10,486 | +4.3% |
| Non-distributable reserves | 130/1 | €2,525 | €2,525 | = | 0.0% |
| Legal reserve | 130 | €2,525 | €2,525 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,740 | €8,740 | = | 0.0% |
| Distributable reserves | 133 | €231,910 | €242,396 | +€10,486 | +4.5% |
| Profit (loss) carried forward | 14 | €2,967 | €2,967 | = | 0.0% |
| Amounts payable | 17/49 | €24,765 | €14,391 | -€10,374 | -41.9% |
| Amounts payable within one year | 42/48 | €24,765 | €14,391 | -€10,374 | -41.9% |
| Trade debts | 44 | €707 | €4,052 | +€3,345 | +473.3% |
| Suppliers | 440/4 | €707 | €4,052 | +€3,345 | +473.3% |
| Taxes, remuneration and social security | 45 | €20,152 | €6,145 | -€14,007 | -69.5% |
| Taxes | 450/3 | €20,152 | €6,145 | -€14,007 | -69.5% |
| Other amounts payable | 47/48 | €3,907 | €4,194 | +€288 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,476 | €2,238 | -€2,238 | -50.0% |
| Other operating charges | 640/8 | €9,414 | €9,734 | +€321 | +3.4% |
| Gross operating margin | 9900 | €27,837 | €27,996 | +€159 | +0.6% |
| Operating profit (loss) | 9901 | €13,947 | €16,024 | +€2,076 | +14.9% |
| Financial income | 75/76B | €135 | €0 | -€135 | -100.0% |
| Recurring financial income | 75 | €135 | €0 | -€135 | -100.0% |
| Financial charges | 65/66B | €922 | €290 | -€632 | -68.5% |
| Recurring financial charges | 65 | €922 | €290 | -€632 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €13,160 | €15,734 | +€2,574 | +19.6% |
| Income taxes | 67/77 | €4,187 | €5,248 | +€1,060 | +25.3% |
| Profit (loss) for the period | 9904 | €8,973 | €10,486 | +€1,513 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,973 | €10,486 | +€1,513 | +16.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.