ROBAS Belgium: 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.
ROBAS Belgium
Largest movements
- Receivables within one year +€91,791
up €91,791 (+128%), from €71,975 to €163,766
of which Other amounts receivable: +€66,140
- Cash -€10,778
down €10,778 (-87.5%), from €12,318 to €1,539
mainly Receivables within one year (-€91,791)
- Tangible fixed assets -€2,344
down €2,344 (-64.3%), from €3,647 to €1,303
of which Other tangible fixed assets: -€2,266
- Tax, wage and social debts +€43,304
up €43,304 (+174%), from €24,878 to €68,182
- Profit (loss) carried forward +€32,246
up €32,246 (+118%), from €27,345 to €59,591
- Trade debts +€2,142
up €2,142 (+6.7%), from €31,986 to €34,128
- Turnover +€28,657
up €28,657 (+27.3%), from €104,947 to €133,604
- Taxes +€4,611
up €4,611 (+51.6%), from €8,936 to €13,547
- Financial charges -€4,395
down €4,395 (-76.0%), from €5,782 to €1,388
of which Non-recurring financial charges: -€4,553
- Financial income +€4,011
up €4,011 (+203%), from €1,978 to €5,989
- Gross operating margin +€3,282
up €3,282 (+8.5%), from €38,507 to €41,789
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,985 | €166,634 | +€78,648 | +89.4% |
| Fixed assets | 21/28 | €3,647 | €1,303 | -€2,344 | -64.3% |
| Tangible fixed assets | 22/27 | €3,647 | €1,303 | -€2,344 | -64.3% |
| Furniture and vehicles | 24 | €342 | €264 | -€78 | -22.9% |
| Other tangible fixed assets | 26 | €3,306 | €1,040 | -€2,266 | -68.5% |
| Current assets | 29/58 | €84,338 | €165,330 | +€80,992 | +96.0% |
| Amounts receivable within one year | 40/41 | €71,975 | €163,766 | +€91,791 | +128% |
| Trade receivables | 40 | €16,722 | €42,373 | +€25,651 | +153% |
| Other amounts receivable | 41 | €55,253 | €121,393 | +€66,140 | +120% |
| Cash at bank and in hand | 54/58 | €12,318 | €1,539 | -€10,778 | -87.5% |
| Deferred charges and accrued income | 490/1 | €46 | €25 | -€21 | -44.9% |
| Total equity and liabilities | 10/49 | €87,985 | €166,634 | +€78,648 | +89.4% |
| Equity | 10/15 | €30,345 | €62,591 | +€32,246 | +106% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,345 | €59,591 | +€32,246 | +118% |
| Amounts payable | 17/49 | €57,640 | €104,043 | +€46,403 | +80.5% |
| Amounts payable within one year | 42/48 | €57,640 | €104,043 | +€46,403 | +80.5% |
| Financial debts | 43 | €776 | €1,732 | +€957 | +123% |
| Credit institutions | 430/8 | €776 | €1,732 | +€957 | +123% |
| Trade debts | 44 | €31,986 | €34,128 | +€2,142 | +6.7% |
| Suppliers | 440/4 | €31,986 | €34,128 | +€2,142 | +6.7% |
| Taxes, remuneration and social security | 45 | €24,878 | €68,182 | +€43,304 | +174% |
| Taxes | 450/3 | €24,878 | €68,182 | +€43,304 | +174% |
| Turnover | 70 | €104,947 | €133,604 | +€28,657 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €180 | +€115 | +174% |
| Other operating charges | 640/8 | €91 | €418 | +€327 | +361% |
| Gross operating margin | 9900 | €38,507 | €41,789 | +€3,282 | +8.5% |
| Operating profit (loss) | 9901 | €38,351 | €41,191 | +€2,840 | +7.4% |
| Financial income | 75/76B | €1,978 | €5,989 | +€4,011 | +203% |
| Recurring financial income | 75 | €1,978 | €5,989 | +€4,011 | +203% |
| Financial charges | 65/66B | €5,782 | €1,388 | -€4,395 | -76.0% |
| Recurring financial charges | 65 | €1,230 | €1,388 | +€158 | +12.8% |
| Non-recurring financial charges | 66B | €4,553 | - | -€4,553 | |
| Profit (loss) for the period before taxes | 9903 | €34,546 | €45,792 | +€11,246 | +32.6% |
| Income taxes | 67/77 | €8,936 | €13,547 | +€4,611 | +51.6% |
| Profit (loss) for the period | 9904 | €25,610 | €32,246 | +€6,635 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,610 | €32,246 | +€6,635 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.