ROB INVEST: 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 INVEST
Largest movements
- Cash -€66,829
down €66,829 (-65.2%), from €102,461 to €35,632
mainly Investment in fixed assets (net) (-€155,689) and Current investments (-€50,000)
- Tangible fixed assets +€51,267
up €51,267 (+4.4%), from €1.2m to €1.2m
of which Land and buildings: +€78,245
- Current investments +€50,000
up €50,000 (+12.5%), from €400,000 to €450,000
- Accrued charges and deferred income +€46,053
up €46,053 (+26.4%), from €174,137 to €220,190
- Profit (loss) carried forward -€28,986
down €28,986 (-19.9%), from €145,918 to €116,932
- Debts after one year +€20,610
up €20,610 (+2.3%), from €905,300 to €925,910
of which Other amounts payable: +€20,610
- Depreciation +€35,676
up €35,676 (+51.9%), from €68,746 to €104,422
- Financial income -€30,888
down €30,888 (-81.3%), from €37,984 to €7,096
- Gross operating margin +€27,427
up €27,427 (+28.6%), from €95,776 to €123,203
- Other operating charges -€1,429
down €1,429 (-13.4%), from €10,692 to €9,263
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 | €1,693,452 | €1,729,081 | +€35,629 | +2.1% |
| Fixed assets | 21/28 | €1,155,162 | €1,206,429 | +€51,267 | +4.4% |
| Tangible fixed assets | 22/27 | €1,155,162 | €1,206,429 | +€51,267 | +4.4% |
| Land and buildings | 22 | €1,024,504 | €1,102,749 | +€78,245 | +7.6% |
| Plant, machinery and equipment | 23 | €130,175 | €103,438 | -€26,737 | -20.5% |
| Furniture and vehicles | 24 | €482 | €241 | -€241 | -50.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €538,290 | €522,652 | -€15,638 | -2.9% |
| Amounts receivable within one year | 40/41 | €33,166 | €34,134 | +€968 | +2.9% |
| Other amounts receivable | 41 | €33,166 | €34,134 | +€968 | +2.9% |
| Current investments | 50/53 | €400,000 | €450,000 | +€50,000 | +12.5% |
| Cash at bank and in hand | 54/58 | €102,461 | €35,632 | -€66,829 | -65.2% |
| Deferred charges and accrued income | 490/1 | €2,664 | €2,885 | +€221 | +8.3% |
| Total equity and liabilities | 10/49 | €1,693,452 | €1,729,081 | +€35,629 | +2.1% |
| Equity | 10/15 | €598,441 | €569,455 | -€28,986 | -4.8% |
| Contributions | 10/11 | €273,243 | €273,243 | -€0 | 0.0% |
| Capital | 10 | €273,243 | €273,243 | -€0 | 0.0% |
| Issued capital | 100 | €273,243 | €273,243 | -€0 | 0.0% |
| Reserves | 13 | €179,280 | €179,280 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €16,683 | €16,683 | -€0 | 0.0% |
| Legal reserve | 130 | €16,683 | €16,683 | -€0 | 0.0% |
| Distributable reserves | 133 | €162,597 | €162,597 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €145,918 | €116,932 | -€28,986 | -19.9% |
| Amounts payable | 17/49 | €1,095,011 | €1,159,625 | +€64,614 | +5.9% |
| Amounts payable after more than one year | 17 | €905,300 | €925,910 | +€20,610 | +2.3% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €905,300 | €925,910 | +€20,610 | +2.3% |
| Amounts payable within one year | 42/48 | €15,574 | €13,525 | -€2,049 | -13.2% |
| Trade debts | 44 | €9,031 | €720 | -€8,311 | -92.0% |
| Suppliers | 440/4 | €9,031 | €720 | -€8,311 | -92.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,543 | €12,805 | +€6,262 | +95.7% |
| Accrued charges and deferred income | 492/3 | €174,137 | €220,190 | +€46,053 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,746 | €104,422 | +€35,676 | +51.9% |
| Other operating charges | 640/8 | €10,692 | €9,263 | -€1,429 | -13.4% |
| Gross operating margin | 9900 | €95,776 | €123,203 | +€27,427 | +28.6% |
| Operating profit (loss) | 9901 | €16,338 | €9,518 | -€6,820 | -41.7% |
| Financial income | 75/76B | €37,984 | €7,096 | -€30,888 | -81.3% |
| Recurring financial income | 75 | €37,984 | €7,096 | -€30,888 | -81.3% |
| Financial charges | 65/66B | €45,152 | €45,600 | +€448 | +1.0% |
| Recurring financial charges | 65 | €45,152 | €45,600 | +€448 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €9,170 | -€28,986 | -€38,156 | |
| Income taxes | 67/77 | €182 | €0 | -€182 | -100% |
| Profit (loss) for the period | 9904 | €8,988 | -€28,986 | -€37,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,988 | -€28,986 | -€37,974 |
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 26 October 2026 via checked.be.