ROBAIN: 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.
ROBAIN
Largest movements
- Receivables within one year +€21,246
up €21,246 (+51.0%), from €41,678 to €62,924
of which Trade receivables: +€23,019
- Cash -€19,986
down €19,986 (-13.6%), from €146,933 to €126,947
mainly Receivables within one year (-€21,246) and Debts after one year (-€13,400)
- Tangible fixed assets -€13,734
down €13,734 (-18.2%), from €75,554 to €61,820
of which Furniture and vehicles: -€11,721
- Debts after one year -€13,400
down €13,400 (-31.4%), from €42,707 to €29,307
- Reserves +€8,621
up €8,621 (+17.6%), from €49,064 to €57,685
of which Distributable reserves: +€8,621
- Tax, wage and social debts -€8,540
down €8,540 (-38.8%), from €22,025 to €13,485
of which Remuneration and social security: -€5,820
- Staff costs -€45,106
down €45,106 (-31.1%), from €144,977 to €99,871
- Gross operating margin -€35,523
down €35,523 (-21.5%), from €165,325 to €129,802
- Taxes +€2,893
up €2,893 (+190.0%), from €1,523 to €4,416
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,208 | €273,834 | -€14,374 | -5.0% |
| Fixed assets | 21/28 | €75,554 | €61,820 | -€13,734 | -18.2% |
| Tangible fixed assets | 22/27 | €75,554 | €61,820 | -€13,734 | -18.2% |
| Land and buildings | 22 | €38,532 | €36,818 | -€1,714 | -4.4% |
| Plant, machinery and equipment | 23 | €408 | €109 | -€299 | -73.3% |
| Furniture and vehicles | 24 | €36,614 | €24,893 | -€11,721 | -32.0% |
| Current assets | 29/58 | €212,654 | €212,014 | -€640 | -0.3% |
| Amounts receivable after more than one year | 29 | €10,867 | €10,867 | = | 0.0% |
| Other amounts receivable | 291 | €10,867 | €10,867 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,678 | €62,924 | +€21,246 | +51.0% |
| Trade receivables | 40 | €39,905 | €62,924 | +€23,019 | +57.7% |
| Other amounts receivable | 41 | €1,773 | - | -€1,773 | |
| Cash at bank and in hand | 54/58 | €146,933 | €126,947 | -€19,986 | -13.6% |
| Deferred charges and accrued income | 490/1 | €13,176 | €11,276 | -€1,900 | -14.4% |
| Total equity and liabilities | 10/49 | €288,208 | €273,834 | -€14,374 | -5.0% |
| Equity | 10/15 | €191,103 | €199,724 | +€8,621 | +4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €49,064 | €57,685 | +€8,621 | +17.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,535 | €17,535 | = | 0.0% |
| Distributable reserves | 133 | €29,670 | €38,291 | +€8,621 | +29.1% |
| Profit (loss) carried forward | 14 | €123,447 | €123,447 | = | 0.0% |
| Amounts payable | 17/49 | €97,105 | €74,110 | -€22,995 | -23.7% |
| Amounts payable after more than one year | 17 | €42,707 | €29,307 | -€13,400 | -31.4% |
| Financial debts | 170/4 | €42,707 | €29,307 | -€13,400 | -31.4% |
| Amounts payable within one year | 42/48 | €54,398 | €44,803 | -€9,595 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €13,400 | €13,400 | = | 0.0% |
| Trade debts | 44 | €18,973 | €17,918 | -€1,055 | -5.6% |
| Suppliers | 440/4 | €18,973 | €17,918 | -€1,055 | -5.6% |
| Taxes, remuneration and social security | 45 | €22,025 | €13,485 | -€8,540 | -38.8% |
| Taxes | 450/3 | €13,182 | €10,462 | -€2,720 | -20.6% |
| Remuneration and social security | 454/9 | €8,843 | €3,023 | -€5,820 | -65.8% |
| Remuneration, social security and pensions | 62 | €144,977 | €99,871 | -€45,106 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,403 | €14,926 | +€523 | +3.6% |
| Other operating charges | 640/8 | €2,024 | €2,680 | +€656 | +32.4% |
| Gross operating margin | 9900 | €165,325 | €129,802 | -€35,523 | -21.5% |
| Operating profit (loss) | 9901 | €3,921 | €12,325 | +€8,404 | +214.3% |
| Financial income | 75/76B | €70 | €796 | +€726 | +1037.1% |
| Recurring financial income | 75 | €70 | €796 | +€726 | +1037.1% |
| Financial charges | 65/66B | €128 | €84 | -€44 | -34.4% |
| Recurring financial charges | 65 | €128 | €84 | -€44 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €3,863 | €13,037 | +€9,174 | +237.5% |
| Income taxes | 67/77 | €1,523 | €4,416 | +€2,893 | +190.0% |
| Profit (loss) for the period | 9904 | €2,340 | €8,621 | +€6,281 | +268.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,340 | €8,621 | +€6,281 | +268.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.