ROBAM: what changed
What changed
ROBAM
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
-€30,643
2024 · -€114,851+€84,208
Equity
€1.2m
2024 · €1.3m-€140,554
Cash
€54,758
2024 · €102,530-€47,772
Balance sheet total
€2.1m
2024 · €2.4m-€272,857
Largest movements
Assets
- Tangible fixed assets -€126,440
down €126,440 (-8.6%), from €1.5m to €1.3m
of which Land and buildings: -€75,941
- Financial fixed assets -€100,000
down €100,000 (-66.1%), from €151,275 to €51,275
- Cash -€47,772
down €47,772 (-46.6%), from €102,530 to €54,758
mainly Debts after one year (-€146,739) and Contributions, distributions and other (-€109,911)
Equity and liabilities
- Debts after one year -€146,739
down €146,739 (-18.6%), from €790,335 to €643,595
- Reserves -€109,911
down €109,911 (-16.3%), from €674,978 to €565,067
of which Distributable reserves: -€109,911
- Profit (loss) carried forward -€30,643
down €30,643 (-2,477%), from -€1,237 to -€31,880
Income statement
- Gross operating margin +€58,225
up €58,225 (+122%), from €47,725 to €105,950
- Financial charges -€12,430
down €12,430 (-23.8%), from €52,237 to €39,807
- Taxes -€8,294
down €8,294 (-67.0%), from €12,380 to €4,086
- Depreciation -€5,910
down €5,910 (-7.0%), from €84,199 to €78,289
- Financial income -€3,746
down €3,746 (-99.9%), from €3,750 to €4
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€114,851
Gross operating margin
+€58,225
Staff costs
-€607
Depreciation
+€5,910
Other operating charges
+€3,702
Financial income
-€3,746
Financial charges
+€12,430
Taxes
+€8,294
Result 2025
-€30,643
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€61,690
Investment
+€148,150
Financing
-€257,612
Cash 2024
€102,530
From operations (derived)
+€61,690
Net result for the year
-€30,643
Depreciation
+€78,289
Receivables within one year
-€5,855
Deferred charges and accrued income
+€4,500
Trade debts
-€3,004
Tax, wage and social debts
+€10,731
Other debts
+€6,121
Accrued charges and deferred income
+€1,550
Investment (derived)
+€148,150
Investment in fixed assets (net)
+€148,150
Financing
-€257,612
Debts after one year
-€146,739
Current portion of long-term debt
-€962
Contributions, distributions and other
-€109,911
Cash 2025
€54,758
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,357,834 | €2,084,977 | -€272,857 | -11.6% |
| Fixed assets | 21/28 | €1,622,236 | €1,395,796 | -€226,440 | -14.0% |
| Tangible fixed assets | 22/27 | €1,470,961 | €1,344,521 | -€126,440 | -8.6% |
| Land and buildings | 22 | €1,419,575 | €1,343,635 | -€75,941 | -5.3% |
| Furniture and vehicles | 24 | €51,386 | €887 | -€50,499 | -98.3% |
| Financial fixed assets | 28 | €151,275 | €51,275 | -€100,000 | -66.1% |
| Current assets | 29/58 | €735,598 | €689,181 | -€46,417 | -6.3% |
| Amounts receivable within one year | 40/41 | €364,718 | €370,573 | +€5,855 | +1.6% |
| Trade receivables | 40 | €0 | €15,547 | +€15,547 | |
| Other amounts receivable | 41 | €364,718 | €355,026 | -€9,691 | -2.7% |
| Current investments | 50/53 | €263,850 | €263,850 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,530 | €54,758 | -€47,772 | -46.6% |
| Deferred charges and accrued income | 490/1 | €4,500 | €0 | -€4,500 | -100% |
| Total equity and liabilities | 10/49 | €2,357,834 | €2,084,977 | -€272,857 | -11.6% |
| Equity | 10/15 | €1,308,298 | €1,167,744 | -€140,554 | -10.7% |
| Contributions | 10/11 | €634,557 | €634,557 | = | 0.0% |
| Reserves | 13 | €674,978 | €565,067 | -€109,911 | -16.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €226,859 | €226,859 | = | 0.0% |
| Distributable reserves | 133 | €448,119 | €338,208 | -€109,911 | -24.5% |
| Profit (loss) carried forward | 14 | -€1,237 | -€31,880 | -€30,643 | -2,477% |
| Provisions and deferred taxes | 16 | €75,620 | €75,620 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €75,620 | €75,620 | = | 0.0% |
| Other liabilities and charges | 164/5 | €75,620 | €75,620 | = | 0.0% |
| Amounts payable | 17/49 | €973,916 | €841,613 | -€132,302 | -13.6% |
| Amounts payable after more than one year | 17 | €790,335 | €643,595 | -€146,739 | -18.6% |
| Financial debts | 170/4 | €790,335 | €643,595 | -€146,739 | -18.6% |
| Amounts payable within one year | 42/48 | €181,283 | €194,170 | +€12,887 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €146,739 | €145,778 | -€962 | -0.7% |
| Trade debts | 44 | €10,518 | €7,515 | -€3,004 | -28.6% |
| Suppliers | 440/4 | €10,518 | €7,515 | -€3,004 | -28.6% |
| Taxes, remuneration and social security | 45 | €12,064 | €22,795 | +€10,731 | +89.0% |
| Taxes | 450/3 | €9,307 | €20,018 | +€10,711 | +115% |
| Remuneration and social security | 454/9 | €2,757 | €2,777 | +€20 | +0.7% |
| Other amounts payable | 47/48 | €11,962 | €18,083 | +€6,121 | +51.2% |
| Accrued charges and deferred income | 492/3 | €2,298 | €3,848 | +€1,550 | +67.5% |
| Non-recurring operating income | 76A | €9,970 | €26,273 | +€16,303 | +164% |
| Remuneration, social security and pensions | 62 | €3,541 | €4,148 | +€607 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,199 | €78,289 | -€5,910 | -7.0% |
| Other operating charges | 640/8 | €13,968 | €10,265 | -€3,702 | -26.5% |
| Gross operating margin | 9900 | €47,725 | €105,950 | +€58,225 | +122% |
| Operating profit (loss) | 9901 | -€53,983 | €13,247 | +€67,230 | |
| Financial income | 75/76B | €3,750 | €4 | -€3,746 | -99.9% |
| Recurring financial income | 75 | €3,750 | €4 | -€3,746 | -99.9% |
| Financial charges | 65/66B | €52,237 | €39,807 | -€12,430 | -23.8% |
| Recurring financial charges | 65 | €52,237 | €39,807 | -€12,430 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€102,471 | -€26,557 | +€75,914 | +74.1% |
| Income taxes | 67/77 | €12,380 | €4,086 | -€8,294 | -67.0% |
| Profit (loss) for the period | 9904 | -€114,851 | -€30,643 | +€84,208 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,851 | -€30,643 | +€84,208 | +73.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.