RABOTICA: 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.
RABOTICA
Largest movements
- Deferred charges and accrued income -€149,141
down €149,141 (-99.1%), from €150,467 to €1,326
- Tangible fixed assets -€9,579
down €9,579 (-4.8%), from €199,581 to €190,002
of which Land and buildings: -€9,396
- Cash -€7,193
down €7,193 (-19.6%), from €36,735 to €29,541
mainly Net result for the year (-€87,693) and Accrued charges and deferred income (-€66,040)
- Profit (loss) carried forward -€87,598
new in 2025: -€87,598
- Accrued charges and deferred income -€66,040
down €66,040 (-100%), from €66,040 to €0
- Debts after one year -€16,568
down €16,568 (-16.2%), from €102,575 to €86,007
- Other debts +€8,469
up €8,469 (+37.6%), from €22,498 to €30,967
- Tax, wage and social debts -€5,167
down €5,167 (-77.1%), from €6,700 to €1,533
- Gross operating margin -€103,766
down €103,766, from €28,281 to -€75,485
- Taxes -€3,975
down €3,975 (-97.0%), from €4,096 to €122
- Other operating charges -€1,273
down €1,273 (-69.0%), from €1,845 to €572
- Depreciation -€1,215
down €1,215 (-10.8%), from €11,228 to €10,013
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 | €449,259 | €283,555 | -€165,705 | -36.9% |
| Fixed assets | 21/28 | €199,719 | €190,140 | -€9,579 | -4.8% |
| Tangible fixed assets | 22/27 | €199,581 | €190,002 | -€9,579 | -4.8% |
| Land and buildings | 22 | €198,030 | €188,634 | -€9,396 | -4.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,550 | €1,368 | -€183 | -11.8% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €249,541 | €93,415 | -€156,126 | -62.6% |
| Amounts receivable within one year | 40/41 | €1,227 | €1,436 | +€209 | +17.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,227 | €1,436 | +€209 | +17.0% |
| Current investments | 50/53 | €61,111 | €61,111 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,735 | €29,541 | -€7,193 | -19.6% |
| Deferred charges and accrued income | 490/1 | €150,467 | €1,326 | -€149,141 | -99.1% |
| Total equity and liabilities | 10/49 | €449,259 | €283,555 | -€165,705 | -36.9% |
| Equity | 10/15 | €231,778 | €144,085 | -€87,693 | -37.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €219,378 | €219,282 | -€96 | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €219,378 | €219,282 | -€96 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€87,598 | -€87,598 | |
| Amounts payable | 17/49 | €217,481 | €139,470 | -€78,011 | -35.9% |
| Amounts payable after more than one year | 17 | €102,575 | €86,007 | -€16,568 | -16.2% |
| Financial debts | 170/4 | €102,575 | €86,007 | -€16,568 | -16.2% |
| Amounts payable within one year | 42/48 | €48,866 | €53,463 | +€4,597 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €16,269 | €16,568 | +€300 | +1.8% |
| Trade debts | 44 | €3,400 | €4,395 | +€995 | +29.3% |
| Suppliers | 440/4 | €3,400 | €4,395 | +€995 | +29.3% |
| Taxes, remuneration and social security | 45 | €6,700 | €1,533 | -€5,167 | -77.1% |
| Taxes | 450/3 | €6,700 | €1,533 | -€5,167 | -77.1% |
| Other amounts payable | 47/48 | €22,498 | €30,967 | +€8,469 | +37.6% |
| Accrued charges and deferred income | 492/3 | €66,040 | €0 | -€66,040 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,228 | €10,013 | -€1,215 | -10.8% |
| Other operating charges | 640/8 | €1,845 | €572 | -€1,273 | -69.0% |
| Gross operating margin | 9900 | €28,281 | -€75,485 | -€103,766 | |
| Operating profit (loss) | 9901 | €15,209 | -€86,070 | -€101,278 | |
| Financial income | 75/76B | €1,099 | €1,107 | +€8 | +0.7% |
| Recurring financial income | 75 | €1,099 | €1,107 | +€8 | +0.7% |
| Financial charges | 65/66B | €3,184 | €2,609 | -€575 | -18.1% |
| Recurring financial charges | 65 | €3,184 | €2,609 | -€575 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €13,123 | -€87,572 | -€100,695 | |
| Income taxes | 67/77 | €4,096 | €122 | -€3,975 | -97.0% |
| Profit (loss) for the period | 9904 | €9,027 | -€87,693 | -€96,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,027 | -€87,693 | -€96,720 |
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 30 October 2026 via checked.be.