RO.BO.CO.: 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.
RO.BO.CO.
Largest movements
- Tangible fixed assets -€7,456
down €7,456 (-49.7%), from €15,011 to €7,554
of which Land and buildings: -€12,449
- Receivables within one year -€1,891
down €1,891 (-61.6%), from €3,068 to €1,177
of which Other amounts receivable: -€961
- Deferred charges and accrued income +€1,879
new in 2025: €1,879
- Financial fixed assets -€1,450
no longer reported in 2025 (was €1,450)
- Profit (loss) carried forward -€7,843
down €7,843 (-28.8%), from -€27,189 to -€35,032
- Other debts -€7,543
down €7,543 (-93.3%), from €8,088 to €545
- Debts after one year +€5,000
up €5,000 (+125%), from €4,000 to €9,000
- Short-term financial debts +€3,461
up €3,461 (+37.6%), from €9,217 to €12,678
- Tax, wage and social debts -€2,587
no longer reported in 2025 (was €2,587)
- Gross operating margin -€12,553
down €12,553, from €8,035 to -€4,517
- Depreciation -€2,352
down €2,352 (-78.5%), from €2,997 to €645
- Other operating charges +€1,037
up €1,037 (+211%), from €491 to €1,529
- Taxes -€298
no longer reported in 2025 (was €298)
- Financial charges +€261
up €261 (+28.0%), from €931 to €1,192
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,529 | €10,610 | -€8,918 | -45.7% |
| Fixed assets | 21/28 | €16,461 | €7,554 | -€8,906 | -54.1% |
| Tangible fixed assets | 22/27 | €15,011 | €7,554 | -€7,456 | -49.7% |
| Land and buildings | 22 | €13,485 | €1,036 | -€12,449 | -92.3% |
| Plant, machinery and equipment | 23 | €1,426 | €2,419 | +€993 | +69.7% |
| Furniture and vehicles | 24 | €100 | €1,500 | +€1,400 | +1,395% |
| Other tangible fixed assets | 26 | - | €2,600 | +€2,600 | |
| Financial fixed assets | 28 | €1,450 | - | -€1,450 | |
| Current assets | 29/58 | €3,068 | €3,056 | -€12 | -0.4% |
| Amounts receivable within one year | 40/41 | €3,068 | €1,177 | -€1,891 | -61.6% |
| Trade receivables | 40 | €930 | - | -€930 | |
| Other amounts receivable | 41 | €2,138 | €1,177 | -€961 | -44.9% |
| Deferred charges and accrued income | 490/1 | - | €1,879 | +€1,879 | |
| Total equity and liabilities | 10/49 | €19,529 | €10,610 | -€8,918 | -45.7% |
| Equity | 10/15 | -€8,305 | -€16,148 | -€7,843 | -94.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284 | €284 | = | 0.0% |
| Distributable reserves | 133 | €284 | €284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,189 | -€35,032 | -€7,843 | -28.8% |
| Amounts payable | 17/49 | €27,834 | €26,758 | -€1,076 | -3.9% |
| Amounts payable after more than one year | 17 | €4,000 | €9,000 | +€5,000 | +125% |
| Financial debts | 170/4 | €4,000 | €9,000 | +€5,000 | +125% |
| Amounts payable within one year | 42/48 | €23,834 | €17,758 | -€6,076 | -25.5% |
| Financial debts | 43 | €9,217 | €12,678 | +€3,461 | +37.6% |
| Credit institutions | 430/8 | €9,217 | €12,678 | +€3,461 | +37.6% |
| Trade debts | 44 | €3,942 | €4,536 | +€594 | +15.1% |
| Suppliers | 440/4 | €3,942 | €4,536 | +€594 | +15.1% |
| Taxes, remuneration and social security | 45 | €2,587 | - | -€2,587 | |
| Taxes | 450/3 | €2,587 | - | -€2,587 | |
| Other amounts payable | 47/48 | €8,088 | €545 | -€7,543 | -93.3% |
| Remuneration, social security and pensions | 62 | €232 | - | -€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,997 | €645 | -€2,352 | -78.5% |
| Other operating charges | 640/8 | €491 | €1,529 | +€1,037 | +211% |
| Gross operating margin | 9900 | €8,035 | -€4,517 | -€12,553 | |
| Operating profit (loss) | 9901 | €4,315 | -€6,691 | -€11,006 | |
| Financial income | 75/76B | €0 | €41 | +€41 | +407,300% |
| Recurring financial income | 75 | €0 | €41 | +€41 | +407,300% |
| Financial charges | 65/66B | €931 | €1,192 | +€261 | +28.0% |
| Recurring financial charges | 65 | €931 | €1,192 | +€261 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €3,384 | -€7,843 | -€11,227 | |
| Income taxes | 67/77 | €298 | - | -€298 | |
| Profit (loss) for the period | 9904 | €3,086 | -€7,843 | -€10,929 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,086 | -€7,843 | -€10,929 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.