ROBANDEN: 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.
ROBANDEN
Largest movements
- Receivables within one year +€264,353
up €264,353 (+70.8%), from €373,637 to €637,990
of which Other amounts receivable: +€239,906
- Cash -€223,002
down €223,002 (-37.8%), from €590,596 to €367,595
mainly Contributions, distributions and other (-€500,000) and Receivables within one year (-€264,353)
- Stocks and contracts -€64,118
down €64,118 (-31.9%), from €201,234 to €137,116
- Other debts +€245,000
up €245,000 (+94.5%), from €259,144 to €504,144
- Reserves -€210,148
down €210,148 (-25.2%), from €835,325 to €625,178
- Debts after one year -€34,396
down €34,396 (-7.1%), from €482,752 to €448,356
- Tax, wage and social debts +€32,738
up €32,738 (+80.8%), from €40,516 to €73,254
of which Taxes: +€22,773
- Advances received -€24,295
down €24,295 (-100%), from €24,295 to €0
- Gross operating margin +€86,670
up €86,670 (+15.4%), from €561,322 to €647,992
- Staff costs +€66,741
up €66,741 (+50.4%), from €132,365 to €199,106
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 | €1,936,495 | €1,916,776 | -€19,718 | -1.0% |
| Fixed assets | 21/28 | €764,860 | €768,118 | +€3,258 | +0.4% |
| Tangible fixed assets | 22/27 | €759,558 | €762,816 | +€3,258 | +0.4% |
| Land and buildings | 22 | €601,000 | €601,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,722 | €23,896 | +€19,174 | +406% |
| Furniture and vehicles | 24 | €3,960 | €2,164 | -€1,796 | -45.4% |
| Leasing and similar rights | 25 | €49,981 | €24,990 | -€24,990 | -50.0% |
| Other tangible fixed assets | 26 | €99,895 | €110,766 | +€10,870 | +10.9% |
| Financial fixed assets | 28 | €5,303 | €5,303 | = | 0.0% |
| Current assets | 29/58 | €1,171,634 | €1,148,658 | -€22,976 | -2.0% |
| Stocks and contracts in progress | 3 | €201,234 | €137,116 | -€64,118 | -31.9% |
| Stocks | 30/36 | €201,234 | €137,116 | -€64,118 | -31.9% |
| Amounts receivable within one year | 40/41 | €373,637 | €637,990 | +€264,353 | +70.8% |
| Trade receivables | 40 | €113,905 | €138,352 | +€24,447 | +21.5% |
| Other amounts receivable | 41 | €259,732 | €499,638 | +€239,906 | +92.4% |
| Cash at bank and in hand | 54/58 | €590,596 | €367,595 | -€223,002 | -37.8% |
| Deferred charges and accrued income | 490/1 | €6,167 | €5,957 | -€209 | -3.4% |
| Total equity and liabilities | 10/49 | €1,936,495 | €1,916,776 | -€19,718 | -1.0% |
| Equity | 10/15 | €851,825 | €641,678 | -€210,148 | -24.7% |
| Contributions | 10/11 | €16,500 | €16,500 | = | 0.0% |
| Reserves | 13 | €835,325 | €625,178 | -€210,148 | -25.2% |
| Distributable reserves | 133 | €835,325 | €625,178 | -€210,148 | -25.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,084,670 | €1,275,099 | +€190,429 | +17.6% |
| Amounts payable after more than one year | 17 | €482,752 | €448,356 | -€34,396 | -7.1% |
| Financial debts | 170/4 | €482,752 | €448,356 | -€34,396 | -7.1% |
| Amounts payable within one year | 42/48 | €601,918 | €826,743 | +€224,825 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €33,362 | €34,396 | +€1,034 | +3.1% |
| Financial debts | 43 | €22,500 | €6,667 | -€15,833 | -70.4% |
| Other loans | 439 | €22,500 | €6,667 | -€15,833 | -70.4% |
| Trade debts | 44 | €222,100 | €208,282 | -€13,818 | -6.2% |
| Suppliers | 440/4 | €222,100 | €208,282 | -€13,818 | -6.2% |
| Advances received on contracts in progress | 46 | €24,295 | €0 | -€24,295 | -100% |
| Taxes, remuneration and social security | 45 | €40,516 | €73,254 | +€32,738 | +80.8% |
| Taxes | 450/3 | €26,944 | €49,717 | +€22,773 | +84.5% |
| Remuneration and social security | 454/9 | €13,572 | €23,537 | +€9,965 | +73.4% |
| Other amounts payable | 47/48 | €259,144 | €504,144 | +€245,000 | +94.5% |
| Remuneration, social security and pensions | 62 | €132,365 | €199,106 | +€66,741 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,730 | €48,661 | +€4,931 | +11.3% |
| Other operating charges | 640/8 | €2,992 | €4,142 | +€1,150 | +38.4% |
| Non-recurring operating charges | 66A | - | €455 | +€455 | |
| Gross operating margin | 9900 | €561,322 | €647,992 | +€86,670 | +15.4% |
| Operating profit (loss) | 9901 | €382,236 | €395,629 | +€13,393 | +3.5% |
| Financial income | 75/76B | €8,631 | €13,891 | +€5,260 | +60.9% |
| Recurring financial income | 75 | €8,631 | €13,891 | +€5,260 | +60.9% |
| Financial charges | 65/66B | €22,737 | €22,402 | -€335 | -1.5% |
| Recurring financial charges | 65 | €22,737 | €22,402 | -€335 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €368,130 | €387,118 | +€18,988 | +5.2% |
| Income taxes | 67/77 | €94,546 | €97,266 | +€2,720 | +2.9% |
| Profit (loss) for the period | 9904 | €273,585 | €289,852 | +€16,268 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €273,585 | €289,852 | +€16,268 | +5.9% |
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 23 October 2026 via checked.be.