R.O.B.: 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.
R.O.B.
Largest movements
- Cash +€26,306
up €26,306 (+42.1%), from €62,533 to €88,839
mainly Other debts (+€22,583) and Depreciation (+€4,889)
- Tangible fixed assets -€4,889
down €4,889 (-9.7%), from €50,523 to €45,634
of which Plant, machinery and equipment: -€4,889
- Deferred charges and accrued income -€4,202
down €4,202 (-61.9%), from €6,784 to €2,582
- Other debts +€22,583
up €22,583 (+52.5%), from €43,051 to €65,634
- Profit (loss) carried forward -€3,084
down €3,084 (-11.2%), from €27,544 to €24,460
- Trade debts -€1,904
down €1,904 (-58.7%), from €3,242 to €1,338
- Gross operating margin -€27,498
down €27,498 (-85.7%), from €32,071 to €4,573
- Taxes -€5,516
down €5,516 (-98.0%), from €5,626 to €110
- Depreciation +€4,835
up €4,835 (+9,050%), from €53 to €4,889
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 | €120,630 | €138,273 | +€17,643 | +14.6% |
| Fixed assets | 21/28 | €51,023 | €46,134 | -€4,889 | -9.6% |
| Tangible fixed assets | 22/27 | €50,523 | €45,634 | -€4,889 | -9.7% |
| Land and buildings | 22 | €35,909 | €35,909 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,613 | €9,724 | -€4,889 | -33.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €69,607 | €92,140 | +€22,532 | +32.4% |
| Amounts receivable within one year | 40/41 | €290 | €719 | +€429 | +148% |
| Trade receivables | 40 | €290 | €714 | +€424 | +146% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €62,533 | €88,839 | +€26,306 | +42.1% |
| Deferred charges and accrued income | 490/1 | €6,784 | €2,582 | -€4,202 | -61.9% |
| Total equity and liabilities | 10/49 | €120,630 | €138,273 | +€17,643 | +14.6% |
| Equity | 10/15 | €70,995 | €67,911 | -€3,084 | -4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,859 | €24,859 | = | 0.0% |
| Distributable reserves | 133 | €24,859 | €24,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,544 | €24,460 | -€3,084 | -11.2% |
| Amounts payable | 17/49 | €49,635 | €70,362 | +€20,727 | +41.8% |
| Amounts payable within one year | 42/48 | €49,635 | €70,362 | +€20,727 | +41.8% |
| Trade debts | 44 | €3,242 | €1,338 | -€1,904 | -58.7% |
| Suppliers | 440/4 | €3,242 | €1,338 | -€1,904 | -58.7% |
| Taxes, remuneration and social security | 45 | €3,342 | €3,390 | +€48 | +1.4% |
| Taxes | 450/3 | €3,342 | €3,390 | +€48 | +1.4% |
| Other amounts payable | 47/48 | €43,051 | €65,634 | +€22,583 | +52.5% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €4,889 | +€4,835 | +9,050% |
| Gross operating margin | 9900 | €32,071 | €4,573 | -€27,498 | -85.7% |
| Operating profit (loss) | 9901 | €32,018 | -€316 | -€32,334 | |
| Financial income | 75/76B | €420 | €366 | -€53 | -12.7% |
| Recurring financial income | 75 | €420 | €366 | -€53 | -12.7% |
| Financial charges | 65/66B | €2,833 | €3,024 | +€191 | +6.7% |
| Recurring financial charges | 65 | €2,833 | €3,024 | +€191 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €29,604 | -€2,974 | -€32,578 | |
| Income taxes | 67/77 | €5,626 | €110 | -€5,516 | -98.0% |
| Profit (loss) for the period | 9904 | €23,978 | -€3,084 | -€27,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,978 | -€3,084 | -€27,062 |
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 18 October 2026 via checked.be.