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
- Tangible fixed assets -€8,229
down €8,229 (-27.9%), from €29,546 to €21,317
of which Furniture and vehicles: -€6,860
- Cash -€3,745
down €3,745 (-18.0%), from €20,837 to €17,092
mainly Other debts (-€17,623) and Receivables within one year (-€2,925)
- Receivables within one year +€2,925
up €2,925 (+553%), from €529 to €3,454
of which Trade receivables: +€3,081
- Other debts -€17,623
down €17,623 (-35.2%), from €50,121 to €32,498
- Profit (loss) carried forward +€5,454
up €5,454 (+51.4%), from -€10,605 to -€5,151
- Tax, wage and social debts +€1,686
up €1,686 (+629%), from €268 to €1,954
- Trade debts +€1,366
up €1,366 (+127%), from €1,073 to €2,438
- Financial income -€3,000
down €3,000 (-99.8%), from €3,005 to €5
- Financial charges +€2,675
up €2,675 (+706%), from €379 to €3,054
- Staff costs +€1,850
new in 2025: €1,850
- Taxes +€999
up €999 (+731%), from €137 to €1,136
- Gross operating margin +€210
up €210 (+1.0%), from €20,227 to €20,437
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 | €61,308 | €52,191 | -€9,118 | -14.9% |
| Fixed assets | 21/28 | €29,546 | €21,527 | -€8,019 | -27.1% |
| Tangible fixed assets | 22/27 | €29,546 | €21,317 | -€8,229 | -27.9% |
| Plant, machinery and equipment | 23 | €3,630 | €2,260 | -€1,370 | -37.7% |
| Furniture and vehicles | 24 | €25,916 | €19,057 | -€6,860 | -26.5% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €31,762 | €30,664 | -€1,098 | -3.5% |
| Stocks and contracts in progress | 3 | €8,720 | €8,243 | -€477 | -5.5% |
| Stocks | 30/36 | €8,720 | €8,243 | -€477 | -5.5% |
| Amounts receivable within one year | 40/41 | €529 | €3,454 | +€2,925 | +553% |
| Trade receivables | 40 | - | €3,081 | +€3,081 | |
| Other amounts receivable | 41 | €529 | €373 | -€156 | -29.4% |
| Cash at bank and in hand | 54/58 | €20,837 | €17,092 | -€3,745 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,677 | €1,875 | +€199 | +11.8% |
| Total equity and liabilities | 10/49 | €61,308 | €52,191 | -€9,118 | -14.9% |
| Equity | 10/15 | €9,846 | €15,300 | +€5,454 | +55.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,605 | -€5,151 | +€5,454 | +51.4% |
| Amounts payable | 17/49 | €51,462 | €36,891 | -€14,571 | -28.3% |
| Amounts payable within one year | 42/48 | €51,462 | €36,891 | -€14,571 | -28.3% |
| Trade debts | 44 | €1,073 | €2,438 | +€1,366 | +127% |
| Suppliers | 440/4 | €1,073 | €2,438 | +€1,366 | +127% |
| Taxes, remuneration and social security | 45 | €268 | €1,954 | +€1,686 | +629% |
| Taxes | 450/3 | €268 | €1,954 | +€1,686 | +629% |
| Other amounts payable | 47/48 | €50,121 | €32,498 | -€17,623 | -35.2% |
| Remuneration, social security and pensions | 62 | - | €1,850 | +€1,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,136 | €8,229 | +€93 | +1.1% |
| Other operating charges | 640/8 | €883 | €721 | -€162 | -18.4% |
| Gross operating margin | 9900 | €20,227 | €20,437 | +€210 | +1.0% |
| Operating profit (loss) | 9901 | €11,208 | €9,638 | -€1,570 | -14.0% |
| Financial income | 75/76B | €3,005 | €5 | -€3,000 | -99.8% |
| Recurring financial income | 75 | €3,005 | €5 | -€3,000 | -99.8% |
| Financial charges | 65/66B | €379 | €3,054 | +€2,675 | +706% |
| Recurring financial charges | 65 | €379 | €3,054 | +€2,675 | +706% |
| Profit (loss) for the period before taxes | 9903 | €13,835 | €6,589 | -€7,245 | -52.4% |
| Income taxes | 67/77 | €137 | €1,136 | +€999 | +731% |
| Profit (loss) for the period | 9904 | €13,698 | €5,454 | -€8,245 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,698 | €5,454 | -€8,245 | -60.2% |
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 24 October 2026 via checked.be.