ROBAROV: 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.
ROBAROV
Largest movements
- Cash -€16,031
down €16,031 (-12.5%), from €128,005 to €111,975
mainly Receivables within one year (-€13,886) and Contributions, distributions and other (-€10,833)
- Receivables within one year +€13,886
up €13,886 (+28.2%), from €49,161 to €63,047
of which Other amounts receivable: +€16,824
- Tangible fixed assets -€4,004
down €4,004 (-16.0%), from €25,024 to €21,020
of which Furniture and vehicles: -€6,269
- Other debts +€9,172
up €9,172 (+20.6%), from €44,613 to €53,785
- Tax, wage and social debts -€7,467
down €7,467 (-21.7%), from €34,435 to €26,969
of which Remuneration and social security: -€4,714
- Debts after one year -€6,096
down €6,096 (-62.6%), from €9,731 to €3,635
- Trade debts -€3,819
down €3,819 (-12.5%), from €30,467 to €26,648
- Reserves +€2,735
up €2,735 (+4.8%), from €56,878 to €59,612
of which Distributable reserves: +€2,735
- Staff costs -€43,367
down €43,367 (-25.8%), from €168,260 to €124,892
- Gross operating margin -€41,947
down €41,947 (-20.5%), from €204,757 to €162,810
- Taxes +€2,076
up €2,076 (+29.2%), from €7,100 to €9,177
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 | €203,591 | €198,281 | -€5,309 | -2.6% |
| Fixed assets | 21/28 | €26,424 | €22,420 | -€4,004 | -15.2% |
| Tangible fixed assets | 22/27 | €25,024 | €21,020 | -€4,004 | -16.0% |
| Land and buildings | 22 | - | €2,444 | +€2,444 | |
| Plant, machinery and equipment | 23 | €215 | €36 | -€179 | -83.2% |
| Furniture and vehicles | 24 | €24,810 | €18,540 | -€6,269 | -25.3% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €177,167 | €175,861 | -€1,306 | -0.7% |
| Amounts receivable within one year | 40/41 | €49,161 | €63,047 | +€13,886 | +28.2% |
| Trade receivables | 40 | €48,232 | €45,293 | -€2,939 | -6.1% |
| Other amounts receivable | 41 | €929 | €17,754 | +€16,824 | +1810.6% |
| Cash at bank and in hand | 54/58 | €128,005 | €111,975 | -€16,031 | -12.5% |
| Deferred charges and accrued income | 490/1 | - | €839 | +€839 | |
| Total equity and liabilities | 10/49 | €203,591 | €198,281 | -€5,309 | -2.6% |
| Equity | 10/15 | €77,927 | €80,661 | +€2,735 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,878 | €59,612 | +€2,735 | +4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,018 | €57,752 | +€2,735 | +5.0% |
| Profit (loss) carried forward | 14 | €2,449 | €2,449 | = | 0.0% |
| Amounts payable | 17/49 | €125,664 | €117,620 | -€8,044 | -6.4% |
| Amounts payable after more than one year | 17 | €9,731 | €3,635 | -€6,096 | -62.6% |
| Financial debts | 170/4 | €9,731 | €3,635 | -€6,096 | -62.6% |
| Amounts payable within one year | 42/48 | €115,933 | €113,985 | -€1,948 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €6,418 | €6,583 | +€166 | +2.6% |
| Trade debts | 44 | €30,467 | €26,648 | -€3,819 | -12.5% |
| Suppliers | 440/4 | €30,467 | €26,648 | -€3,819 | -12.5% |
| Taxes, remuneration and social security | 45 | €34,435 | €26,969 | -€7,467 | -21.7% |
| Taxes | 450/3 | €14,904 | €12,151 | -€2,753 | -18.5% |
| Remuneration and social security | 454/9 | €19,532 | €14,818 | -€4,714 | -24.1% |
| Other amounts payable | 47/48 | €44,613 | €53,785 | +€9,172 | +20.6% |
| Non-recurring operating income | 76A | €171 | - | -€171 | |
| Remuneration, social security and pensions | 62 | €168,260 | €124,892 | -€43,367 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,151 | €12,196 | +€2,045 | +20.1% |
| Other operating charges | 640/8 | €2,565 | €2,323 | -€242 | -9.4% |
| Non-recurring operating charges | 66A | €185 | - | -€185 | |
| Gross operating margin | 9900 | €204,757 | €162,810 | -€41,947 | -20.5% |
| Operating profit (loss) | 9901 | €23,597 | €23,399 | -€198 | -0.8% |
| Financial income | 75/76B | €139 | €89 | -€50 | -35.7% |
| Recurring financial income | 75 | €139 | €89 | -€50 | -35.7% |
| Financial charges | 65/66B | €1,342 | €744 | -€598 | -44.5% |
| Recurring financial charges | 65 | €1,342 | €744 | -€598 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €22,394 | €22,744 | +€350 | +1.6% |
| Income taxes | 67/77 | €7,100 | €9,177 | +€2,076 | +29.2% |
| Profit (loss) for the period | 9904 | €15,294 | €13,568 | -€1,726 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,294 | €13,568 | -€1,726 | -11.3% |
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 11 October 2026 via checked.be.