ROB-LOCATION: what changed
Two fiscal 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-LOCATION
Largest movements
- Cash -€41,648
down €41,648 (-19.2%), from €216,655 to €175,008
mainly Investment in fixed assets (net) (-€312,029) and Debts after one year (-€87,516)
- Tangible fixed assets +€30,497
up €30,497 (+3.1%), from €988,521 to €1.0m
of which Leasing and similar rights: +€41,553
- Trade debts +€88,461
up €88,461 (+114.1%), from €77,532 to €165,993
- Debts after one year -€87,516
down €87,516 (-17.2%), from €508,006 to €420,490
- Current portion of long-term debt +€29,634
up €29,634 (+9.4%), from €314,498 to €344,132
- Reserves -€27,302
down €27,302 (-7.7%), from €355,788 to €328,486
of which Tax-exempt reserves: -€29,251
- Gross operating margin +€77,543
up €77,543 (+36.4%), from €213,066 to €290,609
- Depreciation +€61,588
up €61,588 (+28.0%), from €219,944 to €281,532
- Financial charges +€11,640
up €11,640 (+46.9%), from €24,842 to €36,482
- Other operating charges +€9,498
up €9,498 (+420.5%), from €2,259 to €11,757
- Write-downs -€4,808
down €4,808, from €2,308 to -€2,500
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.
Cash bridge derived
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 | €1,379,251 | €1,372,724 | -€6,527 | -0.5% |
| Fixed assets | 21/28 | €989,121 | €1,019,618 | +€30,497 | +3.1% |
| Tangible fixed assets | 22/27 | €988,521 | €1,019,018 | +€30,497 | +3.1% |
| Land and buildings | 22 | €120,319 | €110,761 | -€9,558 | -7.9% |
| Plant, machinery and equipment | 23 | €6,790 | €5,292 | -€1,498 | -22.1% |
| Leasing and similar rights | 25 | €861,412 | €902,965 | +€41,553 | +4.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €390,130 | €353,106 | -€37,024 | -9.5% |
| Amounts receivable within one year | 40/41 | €173,336 | €177,960 | +€4,624 | +2.7% |
| Trade receivables | 40 | €116,907 | €140,696 | +€23,790 | +20.3% |
| Other amounts receivable | 41 | €56,430 | €37,264 | -€19,166 | -34.0% |
| Current investments | 50/53 | €138 | €138 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €216,655 | €175,008 | -€41,648 | -19.2% |
| Total equity and liabilities | 10/49 | €1,379,251 | €1,372,724 | -€6,527 | -0.5% |
| Equity | 10/15 | €417,761 | €390,459 | -€27,302 | -6.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €355,788 | €328,486 | -€27,302 | -7.7% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €67,115 | €37,864 | -€29,251 | -43.6% |
| Distributable reserves | 133 | €282,475 | €284,424 | +€1,948 | +0.7% |
| Provisions and deferred taxes | 16 | €25,827 | €16,077 | -€9,750 | -37.8% |
| Deferred taxes | 168 | €25,827 | €16,077 | -€9,750 | -37.8% |
| Amounts payable | 17/49 | €935,662 | €966,188 | +€30,526 | +3.3% |
| Amounts payable after more than one year | 17 | €508,006 | €420,490 | -€87,516 | -17.2% |
| Financial debts | 170/4 | €508,006 | €420,490 | -€87,516 | -17.2% |
| Amounts payable within one year | 42/48 | €427,656 | €545,698 | +€118,042 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €314,498 | €344,132 | +€29,634 | +9.4% |
| Trade debts | 44 | €77,532 | €165,993 | +€88,461 | +114.1% |
| Suppliers | 440/4 | €77,532 | €165,993 | +€88,461 | +114.1% |
| Taxes, remuneration and social security | 45 | €627 | €573 | -€53 | -8.5% |
| Taxes | 450/3 | €627 | €573 | -€53 | -8.5% |
| Other amounts payable | 47/48 | €35,000 | €35,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,944 | €281,532 | +€61,588 | +28.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,308 | -€2,500 | -€4,808 | |
| Other operating charges | 640/8 | €2,259 | €11,757 | +€9,498 | +420.5% |
| Gross operating margin | 9900 | €213,066 | €290,609 | +€77,543 | +36.4% |
| Operating profit (loss) | 9901 | -€11,444 | -€180 | +€11,264 | +98.4% |
| Financial income | 75/76B | €20 | €339 | +€319 | +1564.6% |
| Recurring financial income | 75 | €20 | €339 | +€319 | +1564.6% |
| Financial charges | 65/66B | €24,842 | €36,482 | +€11,640 | +46.9% |
| Recurring financial charges | 65 | €24,842 | €36,482 | +€11,640 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,266 | -€36,323 | -€56 | -0.2% |
| Transfer from deferred taxes | 780 | €9,750 | €9,750 | = | 0.0% |
| Income taxes | 67/77 | €627 | €730 | +€103 | +16.5% |
| Profit (loss) for the period | 9904 | -€27,143 | -€27,302 | -€160 | -0.6% |
| Transfer from tax-exempt reserves | 789 | €29,251 | €29,251 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,108 | €1,948 | -€160 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.