JEAN ROBERTI: 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.
JEAN ROBERTI
Largest movements
- Receivables within one year +€3,041
up €3,041 (+36.3%), from €8,370 to €11,411
- Tax, wage and social debts +€4,065
up €4,065 (+198.0%), from €2,053 to €6,118
of which Remuneration and social security: +€4,000
- Profit (loss) carried forward -€2,409
down €2,409 (-48.4%), from -€4,974 to -€7,383
- Trade debts +€1,146
up €1,146 (+812.8%), from €141 to €1,287
- Gross operating margin -€1,594
down €1,594 (-796.8%), from -€200 to -€1,794
- Financial income -€830
down €830 (-100.0%), from €830 to €0
- Taxes -€568
down €568, from €355 to -€213
- Depreciation -€209
down €209 (-67.7%), from €308 to €100
- Other operating charges -€110
down €110 (-14.7%), from €748 to €638
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 | €43,824 | €47,026 | +€3,202 | +7.3% |
| Fixed assets | 21/28 | €244 | €145 | -€100 | -40.8% |
| Tangible fixed assets | 22/27 | €244 | €145 | -€100 | -40.8% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €244 | €145 | -€100 | -40.8% |
| Current assets | 29/58 | €43,580 | €46,882 | +€3,302 | +7.6% |
| Amounts receivable after more than one year | 29 | €16,600 | €16,600 | = | 0.0% |
| Other amounts receivable | 291 | €16,600 | €16,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,370 | €11,411 | +€3,041 | +36.3% |
| Trade receivables | 40 | €8,370 | €11,411 | +€3,041 | +36.3% |
| Cash at bank and in hand | 54/58 | €18,610 | €18,871 | +€261 | +1.4% |
| Total equity and liabilities | 10/49 | €43,824 | €47,026 | +€3,202 | +7.3% |
| Equity | 10/15 | €41,630 | €39,221 | -€2,409 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,004 | €28,004 | +€0 | 0.0% |
| Distributable reserves | 133 | €28,004 | €28,004 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€4,974 | -€7,383 | -€2,409 | -48.4% |
| Amounts payable | 17/49 | €2,194 | €7,805 | +€5,611 | +255.7% |
| Amounts payable within one year | 42/48 | €2,194 | €7,405 | +€5,211 | +237.5% |
| Trade debts | 44 | €141 | €1,287 | +€1,146 | +812.8% |
| Suppliers | 440/4 | €141 | €1,287 | +€1,146 | +812.8% |
| Taxes, remuneration and social security | 45 | €2,053 | €6,118 | +€4,065 | +198.0% |
| Taxes | 450/3 | €2,053 | €2,118 | +€65 | +3.2% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €100 | -€209 | -67.7% |
| Other operating charges | 640/8 | €748 | €638 | -€110 | -14.7% |
| Gross operating margin | 9900 | -€200 | -€1,794 | -€1,594 | -796.8% |
| Operating profit (loss) | 9901 | -€1,256 | -€2,531 | -€1,275 | -101.5% |
| Financial income | 75/76B | €830 | €0 | -€830 | -100.0% |
| Recurring financial income | 75 | €830 | €0 | -€830 | -100.0% |
| Financial charges | 65/66B | €146 | €90 | -€56 | -38.1% |
| Recurring financial charges | 65 | €146 | €90 | -€56 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€572 | -€2,622 | -€2,050 | -358.3% |
| Income taxes | 67/77 | €355 | -€213 | -€568 | |
| Profit (loss) for the period | 9904 | -€927 | -€2,409 | -€1,482 | -159.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€927 | -€2,409 | -€1,482 | -159.8% |
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 10 October 2026 via checked.be.