ROBA Consulting: 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 Consulting
Largest movements
- Receivables within one year +€12,037
up €12,037 (+70.9%), from €16,974 to €29,011
of which Other amounts receivable: +€13,434
- Cash +€8,843
up €8,843 (+504%), from €1,754 to €10,597
mainly Net result for the year (+€10,613) and Depreciation (+€6,123)
- Tangible fixed assets -€4,722
down €4,722 (-32.3%), from €14,613 to €9,891
of which Furniture and vehicles: -€2,829
- Stocks and contracts -€4,374
down €4,374 (-73.5%), from €5,952 to €1,578
- Reserves +€10,000
up €10,000 (+73.3%), from €13,642 to €23,642
of which Distributable reserves: +€10,000
- Tax, wage and social debts +€6,111
up €6,111 (+78.3%), from €7,807 to €13,918
- Other debts -€2,682
down €2,682 (-100%), from €2,682 to €0
- Debts after one year -€2,182
down €2,182 (-56.6%), from €3,854 to €1,671
- Profit (loss) carried forward +€613
up €613 (+4.7%), from -€13,129 to -€12,517
- Gross operating margin +€41,264
up €41,264, from -€15,019 to €26,244
- Write-downs +€8,315
up €8,315, from -€7,234 to €1,082
- Taxes +€2,959
up €2,959 (+492%), from €601 to €3,560
- Depreciation -€1,291
down €1,291 (-17.4%), from €7,415 to €6,123
- Other operating charges -€910
down €910 (-20.7%), from €4,399 to €3,489
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 | €39,535 | €51,251 | +€11,716 | +29.6% |
| Fixed assets | 21/28 | €14,613 | €9,891 | -€4,722 | -32.3% |
| Tangible fixed assets | 22/27 | €14,613 | €9,891 | -€4,722 | -32.3% |
| Land and buildings | 22 | €4,045 | €2,462 | -€1,583 | -39.1% |
| Plant, machinery and equipment | 23 | €761 | €451 | -€310 | -40.8% |
| Furniture and vehicles | 24 | €9,807 | €6,978 | -€2,829 | -28.8% |
| Current assets | 29/58 | €24,922 | €41,361 | +€16,439 | +66.0% |
| Stocks and contracts in progress | 3 | €5,952 | €1,578 | -€4,374 | -73.5% |
| Stocks | 30/36 | €5,952 | €1,578 | -€4,374 | -73.5% |
| Amounts receivable within one year | 40/41 | €16,974 | €29,011 | +€12,037 | +70.9% |
| Trade receivables | 40 | €13,808 | €12,411 | -€1,397 | -10.1% |
| Other amounts receivable | 41 | €3,166 | €16,600 | +€13,434 | +424% |
| Cash at bank and in hand | 54/58 | €1,754 | €10,597 | +€8,843 | +504% |
| Deferred charges and accrued income | 490/1 | €242 | €175 | -€67 | -27.7% |
| Total equity and liabilities | 10/49 | €39,535 | €51,251 | +€11,716 | +29.6% |
| Equity | 10/15 | €20,513 | €31,125 | +€10,613 | +51.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,642 | €23,642 | +€10,000 | +73.3% |
| Tax-exempt reserves | 132 | €642 | €642 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €23,000 | +€10,000 | +76.9% |
| Profit (loss) carried forward | 14 | -€13,129 | -€12,517 | +€613 | +4.7% |
| Amounts payable | 17/49 | €19,022 | €20,126 | +€1,103 | +5.8% |
| Amounts payable after more than one year | 17 | €3,854 | €1,671 | -€2,182 | -56.6% |
| Financial debts | 170/4 | €3,854 | €1,671 | -€2,182 | -56.6% |
| Amounts payable within one year | 42/48 | €15,169 | €18,455 | +€3,286 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €2,131 | €2,182 | +€52 | +2.4% |
| Trade debts | 44 | €2,550 | €2,354 | -€195 | -7.7% |
| Suppliers | 440/4 | €2,550 | €2,354 | -€195 | -7.7% |
| Taxes, remuneration and social security | 45 | €7,807 | €13,918 | +€6,111 | +78.3% |
| Taxes | 450/3 | €7,807 | €13,918 | +€6,111 | +78.3% |
| Other amounts payable | 47/48 | €2,682 | €0 | -€2,682 | -100% |
| Non-recurring operating income | 76A | €560 | €0 | -€560 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,415 | €6,123 | -€1,291 | -17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,234 | €1,082 | +€8,315 | |
| Other operating charges | 640/8 | €4,399 | €3,489 | -€910 | -20.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€15,019 | €26,244 | +€41,264 | |
| Operating profit (loss) | 9901 | -€19,599 | €15,551 | +€35,150 | |
| Financial income | 75/76B | €483 | €0 | -€483 | -100% |
| Recurring financial income | 75 | €483 | €0 | -€483 | -100% |
| Financial charges | 65/66B | €1,221 | €1,379 | +€158 | +12.9% |
| Recurring financial charges | 65 | €1,221 | €1,379 | +€158 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,337 | €14,172 | +€34,510 | |
| Income taxes | 67/77 | €601 | €3,560 | +€2,959 | +492% |
| Profit (loss) for the period | 9904 | -€20,938 | €10,613 | +€31,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,938 | €10,613 | +€31,551 |
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 20 October 2026 via checked.be.