ROBA: 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.
ROBA
Largest movements
- Receivables within one year -€194,818
down €194,818 (-78.0%), from €249,617 to €54,799
of which Other amounts receivable: -€249,463
- Cash +€130,272
up €130,272 (+719%), from €18,106 to €148,379
mainly Receivables within one year (+€194,818) and Depreciation (+€127,101)
- Tangible fixed assets +€47,993
up €47,993 (+3.6%), from €1.3m to €1.4m
of which Other tangible fixed assets: +€129,142
- Other debts -€154,407
down €154,407 (-98.7%), from €156,458 to €2,051
- Debts after one year +€88,343
up €88,343 (+51.5%), from €171,423 to €259,766
- Profit (loss) carried forward +€50,325
up €50,325 (+41.1%), from -€122,516 to -€72,191
- Trade debts +€18,430
new in 2025: €18,430
- Financial charges -€8,709
down €8,709 (-37.3%), from €23,363 to €14,655
- Financial income +€7,093
up €7,093 (+2,533,104%), from €0 to €7,093
of which Non-recurring financial income: +€6,680
- Gross operating margin -€5,643
down €5,643 (-2.4%), from €237,737 to €232,093
- Depreciation +€2,952
up €2,952 (+2.4%), from €124,149 to €127,101
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 | €1,590,869 | €1,574,326 | -€16,543 | -1.0% |
| Fixed assets | 21/28 | €1,322,888 | €1,370,881 | +€47,993 | +3.6% |
| Tangible fixed assets | 22/27 | €1,322,888 | €1,370,881 | +€47,993 | +3.6% |
| Land and buildings | 22 | €866,296 | €785,147 | -€81,150 | -9.4% |
| Other tangible fixed assets | 26 | €456,592 | €585,734 | +€129,142 | +28.3% |
| Current assets | 29/58 | €267,981 | €203,446 | -€64,535 | -24.1% |
| Amounts receivable within one year | 40/41 | €249,617 | €54,799 | -€194,818 | -78.0% |
| Trade receivables | 40 | €154 | €54,799 | +€54,645 | +35,500% |
| Other amounts receivable | 41 | €249,463 | €0 | -€249,463 | -100% |
| Cash at bank and in hand | 54/58 | €18,106 | €148,379 | +€130,272 | +719% |
| Deferred charges and accrued income | 490/1 | €258 | €268 | +€10 | +3.9% |
| Total equity and liabilities | 10/49 | €1,590,869 | €1,574,326 | -€16,543 | -1.0% |
| Equity | 10/15 | €1,151,528 | €1,201,853 | +€50,325 | +4.4% |
| Contributions | 10/11 | €950,000 | €950,000 | = | 0.0% |
| Capital | 10 | €950,000 | €950,000 | = | 0.0% |
| Issued capital | 100 | €950,000 | €950,000 | = | 0.0% |
| Reserves | 13 | €324,044 | €324,044 | = | 0.0% |
| Non-distributable reserves | 130/1 | €95,000 | €95,000 | = | 0.0% |
| Legal reserve | 130 | €95,000 | €95,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €215,018 | €215,018 | = | 0.0% |
| Distributable reserves | 133 | €14,027 | €14,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,516 | -€72,191 | +€50,325 | +41.1% |
| Amounts payable | 17/49 | €439,341 | €372,473 | -€66,867 | -15.2% |
| Amounts payable after more than one year | 17 | €171,423 | €259,766 | +€88,343 | +51.5% |
| Financial debts | 170/4 | €171,423 | €259,766 | +€88,343 | +51.5% |
| Amounts payable within one year | 42/48 | €252,529 | €108,390 | -€144,139 | -57.1% |
| Current portion of amounts payable after more than one year | 42 | €96,071 | €87,909 | -€8,162 | -8.5% |
| Trade debts | 44 | - | €18,430 | +€18,430 | |
| Suppliers | 440/4 | - | €18,430 | +€18,430 | |
| Other amounts payable | 47/48 | €156,458 | €2,051 | -€154,407 | -98.7% |
| Accrued charges and deferred income | 492/3 | €15,389 | €4,317 | -€11,072 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,149 | €127,101 | +€2,952 | +2.4% |
| Other operating charges | 640/8 | €45,734 | €47,106 | +€1,372 | +3.0% |
| Gross operating margin | 9900 | €237,737 | €232,093 | -€5,643 | -2.4% |
| Operating profit (loss) | 9901 | €67,853 | €57,887 | -€9,967 | -14.7% |
| Financial income | 75/76B | €0 | €7,093 | +€7,093 | +2,533,104% |
| Recurring financial income | 75 | €0 | €413 | +€413 | +147,389% |
| Non-recurring financial income | 76B | - | €6,680 | +€6,680 | |
| Financial charges | 65/66B | €23,363 | €14,655 | -€8,709 | -37.3% |
| Recurring financial charges | 65 | €23,363 | €14,655 | -€8,709 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €44,490 | €50,325 | +€5,835 | +13.1% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +167% |
| Profit (loss) for the period | 9904 | €44,490 | €50,325 | +€5,835 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,490 | €50,325 | +€5,835 | +13.1% |
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 13 October 2026 via checked.be.