Robam: 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.
Robam
Largest movements
- Cash -€32,372
down €32,372 (-82.8%), from €39,087 to €6,715
mainly Deferred charges and accrued income (-€19,665) and Trade debts (-€17,203)
- Deferred charges and accrued income +€19,665
up €19,665 (+321.5%), from €6,116 to €25,781
- Tangible fixed assets -€6,420
down €6,420 (-18.2%), from €35,297 to €28,877
of which Furniture and vehicles: -€4,362
- Receivables within one year -€4,580
down €4,580 (-12.5%), from €36,718 to €32,138
of which Trade receivables: -€6,670
- Trade debts -€17,203
down €17,203 (-61.8%), from €27,841 to €10,638
- Profit (loss) carried forward -€17,095
down €17,095, from €0 to -€17,095
- Other debts +€16,518
up €16,518 (+81.4%), from €20,291 to €36,809
- Tax, wage and social debts -€5,928
down €5,928 (-32.9%), from €18,035 to €12,107
of which Taxes: -€3,728
- Gross operating margin -€46,455
down €46,455 (-95.2%), from €48,815 to €2,361
- Taxes -€9,573
down €9,573 (-80.8%), from €11,845 to €2,272
- Financial charges -€5,521
down €5,521 (-68.7%), from €8,036 to €2,515
- Other operating charges +€935
up €935 (+56.4%), from €1,657 to €2,591
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 | €117,219 | €93,511 | -€23,708 | -20.2% |
| Fixed assets | 21/28 | €35,297 | €28,877 | -€6,420 | -18.2% |
| Tangible fixed assets | 22/27 | €35,297 | €28,877 | -€6,420 | -18.2% |
| Furniture and vehicles | 24 | €18,807 | €14,445 | -€4,362 | -23.2% |
| Other tangible fixed assets | 26 | €16,490 | €14,432 | -€2,058 | -12.5% |
| Current assets | 29/58 | €81,922 | €64,634 | -€17,288 | -21.1% |
| Amounts receivable within one year | 40/41 | €36,718 | €32,138 | -€4,580 | -12.5% |
| Trade receivables | 40 | €35,471 | €28,802 | -€6,670 | -18.8% |
| Other amounts receivable | 41 | €1,247 | €3,336 | +€2,089 | +167.6% |
| Cash at bank and in hand | 54/58 | €39,087 | €6,715 | -€32,372 | -82.8% |
| Deferred charges and accrued income | 490/1 | €6,116 | €25,781 | +€19,665 | +321.5% |
| Total equity and liabilities | 10/49 | €117,219 | €93,511 | -€23,708 | -20.2% |
| Equity | 10/15 | €50,716 | €33,621 | -€17,095 | -33.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,716 | €45,716 | = | 0.0% |
| Distributable reserves | 133 | €45,716 | €45,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€17,095 | -€17,095 | |
| Amounts payable | 17/49 | €66,503 | €59,890 | -€6,613 | -9.9% |
| Amounts payable within one year | 42/48 | €66,167 | €59,554 | -€6,613 | -10.0% |
| Trade debts | 44 | €27,841 | €10,638 | -€17,203 | -61.8% |
| Suppliers | 440/4 | €27,841 | €10,638 | -€17,203 | -61.8% |
| Taxes, remuneration and social security | 45 | €18,035 | €12,107 | -€5,928 | -32.9% |
| Taxes | 450/3 | €15,835 | €12,107 | -€3,728 | -23.5% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100.0% |
| Other amounts payable | 47/48 | €20,291 | €36,809 | +€16,518 | +81.4% |
| Accrued charges and deferred income | 492/3 | €336 | €336 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,231 | €5,560 | +€329 | +6.3% |
| Other operating charges | 640/8 | €1,657 | €2,591 | +€935 | +56.4% |
| Non-recurring operating charges | 66A | €211 | €6,519 | +€6,308 | +2992.6% |
| Gross operating margin | 9900 | €48,815 | €2,361 | -€46,455 | -95.2% |
| Operating profit (loss) | 9901 | €41,717 | -€12,309 | -€54,026 | |
| Financial income | 75/76B | €4 | €1 | -€3 | -63.3% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -63.3% |
| Financial charges | 65/66B | €8,036 | €2,515 | -€5,521 | -68.7% |
| Recurring financial charges | 65 | €8,036 | €2,515 | -€5,521 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €33,684 | -€14,823 | -€48,507 | |
| Income taxes | 67/77 | €11,845 | €2,272 | -€9,573 | -80.8% |
| Profit (loss) for the period | 9904 | €21,839 | -€17,095 | -€38,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,839 | -€17,095 | -€38,934 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.