ROB 88: 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.
ROB 88
Largest movements
- Cash -€11,255
down €11,255 (-12.1%), from €93,160 to €81,904
mainly Tax, wage and social debts (-€7,934) and Investment in fixed assets (net) (-€7,688)
- Receivables within one year +€6,187
up €6,187 (+42.3%), from €14,614 to €20,800
of which Trade receivables: +€5,506
- Tangible fixed assets +€5,981
up €5,981 (+222%), from €2,698 to €8,679
of which Furniture and vehicles: +€6,737
- Tax, wage and social debts -€7,934
down €7,934 (-69.8%), from €11,362 to €3,428
of which Taxes: -€7,934
- Reserves +€6,976
up €6,976 (+13.4%), from €52,232 to €59,208
- Staff costs -€14,799
down €14,799 (-92.4%), from €16,021 to €1,223
- Depreciation -€5,297
down €5,297 (-75.6%), from €7,003 to €1,707
- Gross operating margin -€4,084
down €4,084 (-23.6%), from €17,322 to €13,238
- Other operating charges -€2,511
down €2,511 (-77.5%), from €3,240 to €730
- Financial charges -€788
down €788 (-27.7%), from €2,846 to €2,059
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 | €112,171 | €113,173 | +€1,002 | +0.9% |
| Fixed assets | 21/28 | €2,698 | €8,679 | +€5,981 | +222% |
| Tangible fixed assets | 22/27 | €2,698 | €8,679 | +€5,981 | +222% |
| Plant, machinery and equipment | 23 | €2,107 | €1,452 | -€655 | -31.1% |
| Furniture and vehicles | 24 | €388 | €7,125 | +€6,737 | +1,738% |
| Other tangible fixed assets | 26 | €203 | €102 | -€102 | -50.0% |
| Current assets | 29/58 | €109,473 | €104,494 | -€4,979 | -4.5% |
| Amounts receivable within one year | 40/41 | €14,614 | €20,800 | +€6,187 | +42.3% |
| Trade receivables | 40 | €14,614 | €20,120 | +€5,506 | +37.7% |
| Other amounts receivable | 41 | - | €680 | +€680 | |
| Cash at bank and in hand | 54/58 | €93,160 | €81,904 | -€11,255 | -12.1% |
| Deferred charges and accrued income | 490/1 | €1,699 | €1,789 | +€90 | +5.3% |
| Total equity and liabilities | 10/49 | €112,171 | €113,173 | +€1,002 | +0.9% |
| Equity | 10/15 | €70,832 | €77,808 | +€6,976 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,232 | €59,208 | +€6,976 | +13.4% |
| Distributable reserves | 133 | €52,232 | €59,208 | +€6,976 | +13.4% |
| Amounts payable | 17/49 | €41,339 | €35,365 | -€5,974 | -14.5% |
| Amounts payable within one year | 42/48 | €41,339 | €35,365 | -€5,974 | -14.5% |
| Trade debts | 44 | €3,710 | €4,650 | +€940 | +25.3% |
| Suppliers | 440/4 | €3,710 | €4,650 | +€940 | +25.3% |
| Taxes, remuneration and social security | 45 | €11,362 | €3,428 | -€7,934 | -69.8% |
| Taxes | 450/3 | €8,713 | €779 | -€7,934 | -91.1% |
| Remuneration and social security | 454/9 | €2,649 | €2,649 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €26,267 | €27,287 | +€1,020 | +3.9% |
| Remuneration, social security and pensions | 62 | €16,021 | €1,223 | -€14,799 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,003 | €1,707 | -€5,297 | -75.6% |
| Other operating charges | 640/8 | €3,240 | €730 | -€2,511 | -77.5% |
| Gross operating margin | 9900 | €17,322 | €13,238 | -€4,084 | -23.6% |
| Operating profit (loss) | 9901 | -€8,943 | €9,578 | +€18,521 | |
| Financial income | 75/76B | €26 | €154 | +€128 | +502% |
| Recurring financial income | 75 | €26 | €154 | +€128 | +502% |
| Financial charges | 65/66B | €2,846 | €2,059 | -€788 | -27.7% |
| Recurring financial charges | 65 | €2,846 | €2,059 | -€788 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,764 | €7,674 | +€19,437 | |
| Income taxes | 67/77 | - | €698 | +€698 | |
| Profit (loss) for the period | 9904 | -€11,764 | €6,976 | +€18,740 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,764 | €6,976 | +€18,740 |
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 17 October 2026 via checked.be.