ROBA VICTOR: 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 VICTOR
Largest movements
- Cash +€39,944
up €39,944 (+55.5%), from €72,033 to €111,977
mainly Net result for the year (+€39,917) and Depreciation (+€2,683)
- Tangible fixed assets -€2,134
down €2,134 (-30.5%), from €7,005 to €4,871
of which Furniture and vehicles: -€1,568
- Receivables within one year +€1,936
up €1,936 (+60.3%), from €3,212 to €5,149
of which Other amounts receivable: +€2,100
- Profit (loss) carried forward +€39,084
up €39,084 (+118.4%), from €33,014 to €72,098
- Gross operating margin +€8,711
up €8,711 (+19.0%), from €45,892 to €54,603
- Taxes +€2,133
up €2,133 (+23.8%), from €8,970 to €11,103
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 | €83,275 | €122,654 | +€39,379 | +47.3% |
| Fixed assets | 21/28 | €7,005 | €4,871 | -€2,134 | -30.5% |
| Tangible fixed assets | 22/27 | €7,005 | €4,871 | -€2,134 | -30.5% |
| Plant, machinery and equipment | 23 | €848 | €281 | -€567 | -66.8% |
| Furniture and vehicles | 24 | €6,157 | €4,590 | -€1,568 | -25.5% |
| Current assets | 29/58 | €76,270 | €117,784 | +€41,513 | +54.4% |
| Amounts receivable within one year | 40/41 | €3,212 | €5,149 | +€1,936 | +60.3% |
| Trade receivables | 40 | €163 | - | -€163 | |
| Other amounts receivable | 41 | €3,049 | €5,149 | +€2,100 | +68.9% |
| Cash at bank and in hand | 54/58 | €72,033 | €111,977 | +€39,944 | +55.5% |
| Deferred charges and accrued income | 490/1 | €1,025 | €658 | -€367 | -35.8% |
| Total equity and liabilities | 10/49 | €83,275 | €122,654 | +€39,379 | +47.3% |
| Equity | 10/15 | €71,125 | €110,210 | +€39,084 | +55.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €34,112 | €34,112 | = | 0.0% |
| Distributable reserves | 133 | €34,112 | €34,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,014 | €72,098 | +€39,084 | +118.4% |
| Amounts payable | 17/49 | €12,150 | €12,444 | +€295 | +2.4% |
| Amounts payable within one year | 42/48 | €10,898 | €11,816 | +€919 | +8.4% |
| Trade debts | 44 | €376 | €199 | -€177 | -47.0% |
| Suppliers | 440/4 | €376 | €199 | -€177 | -47.0% |
| Taxes, remuneration and social security | 45 | €1,245 | €1,450 | +€205 | +16.5% |
| Taxes | 450/3 | €95 | €300 | +€205 | +215.6% |
| Remuneration and social security | 454/9 | €1,150 | €1,150 | = | 0.0% |
| Other amounts payable | 47/48 | €9,276 | €10,167 | +€891 | +9.6% |
| Accrued charges and deferred income | 492/3 | €1,252 | €628 | -€624 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,275 | €2,683 | +€408 | +17.9% |
| Other operating charges | 640/8 | €13 | - | -€13 | |
| Gross operating margin | 9900 | €45,892 | €54,603 | +€8,711 | +19.0% |
| Operating profit (loss) | 9901 | €43,604 | €51,919 | +€8,316 | +19.1% |
| Financial charges | 65/66B | €760 | €899 | +€138 | +18.2% |
| Recurring financial charges | 65 | €760 | €899 | +€138 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €42,843 | €51,020 | +€8,177 | +19.1% |
| Income taxes | 67/77 | €8,970 | €11,103 | +€2,133 | +23.8% |
| Profit (loss) for the period | 9904 | €33,873 | €39,917 | +€6,045 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,873 | €39,917 | +€6,045 | +17.8% |
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 12 October 2026 via checked.be.