ROBAST: 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.
ROBAST
Largest movements
- Cash +€10,506
up €10,506 (+24.5%), from €42,969 to €53,476
mainly Net result for the year (+€18,116) and Depreciation (+€2,741)
- Tangible fixed assets -€2,741
down €2,741 (-21.3%), from €12,866 to €10,125
of which Land and buildings: -€2,477
- Receivables within one year +€1,127
up €1,127 (+40.4%), from €2,793 to €3,920
of which Other amounts receivable: +€1,127
- Reserves +€8,116
up €8,116 (+34.6%), from €23,471 to €31,587
of which Distributable reserves: +€8,116
- Debts after one year -€2,658
down €2,658 (-21.0%), from €12,671 to €10,013
- Other debts +€2,076
up €2,076 (+22103.6%), from €9 to €2,085
- Tax, wage and social debts +€1,605
up €1,605 (+80.7%), from €1,990 to €3,595
- Write-downs -€1,407
down €1,407 (-100.0%), from €1,407 to €0
- Taxes +€378
up €378 (+6.0%), from €6,286 to €6,663
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 | €59,578 | €68,870 | +€9,292 | +15.6% |
| Fixed assets | 21/28 | €12,866 | €10,125 | -€2,741 | -21.3% |
| Tangible fixed assets | 22/27 | €12,866 | €10,125 | -€2,741 | -21.3% |
| Land and buildings | 22 | €12,384 | €9,907 | -€2,477 | -20.0% |
| Other tangible fixed assets | 26 | €482 | €218 | -€264 | -54.8% |
| Current assets | 29/58 | €46,712 | €58,745 | +€12,033 | +25.8% |
| Amounts receivable within one year | 40/41 | €2,793 | €3,920 | +€1,127 | +40.4% |
| Trade receivables | 40 | €296 | €296 | = | 0.0% |
| Other amounts receivable | 41 | €2,497 | €3,625 | +€1,127 | +45.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €42,969 | €53,476 | +€10,506 | +24.5% |
| Deferred charges and accrued income | 490/1 | €950 | €1,350 | +€400 | +42.1% |
| Total equity and liabilities | 10/49 | €59,578 | €68,870 | +€9,292 | +15.6% |
| Equity | 10/15 | €42,071 | €50,187 | +€8,116 | +19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,471 | €31,587 | +€8,116 | +34.6% |
| 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 | €21,611 | €29,727 | +€8,116 | +37.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,506 | €18,683 | +€1,176 | +6.7% |
| Amounts payable after more than one year | 17 | €12,671 | €10,013 | -€2,658 | -21.0% |
| Financial debts | 170/4 | €12,671 | €10,013 | -€2,658 | -21.0% |
| Amounts payable within one year | 42/48 | €4,836 | €8,670 | +€3,834 | +79.3% |
| Current portion of amounts payable after more than one year | 42 | €2,514 | €2,658 | +€144 | +5.7% |
| Trade debts | 44 | €323 | €332 | +€9 | +2.9% |
| Suppliers | 440/4 | €323 | €332 | +€9 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,990 | €3,595 | +€1,605 | +80.7% |
| Taxes | 450/3 | €1,990 | €3,595 | +€1,605 | +80.7% |
| Other amounts payable | 47/48 | €9 | €2,085 | +€2,076 | +22103.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,741 | €2,741 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,407 | €0 | -€1,407 | -100.0% |
| Other operating charges | 640/8 | €1,834 | €2,017 | +€183 | +10.0% |
| Gross operating margin | 9900 | €29,955 | €30,237 | +€283 | +0.9% |
| Operating profit (loss) | 9901 | €23,973 | €25,479 | +€1,506 | +6.3% |
| Financial income | 75/76B | €64 | €202 | +€139 | +217.2% |
| Recurring financial income | 75 | €64 | €202 | +€139 | +217.2% |
| Financial charges | 65/66B | €1,094 | €902 | -€192 | -17.5% |
| Recurring financial charges | 65 | €1,094 | €902 | -€192 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €22,943 | €24,779 | +€1,837 | +8.0% |
| Income taxes | 67/77 | €6,286 | €6,663 | +€378 | +6.0% |
| Profit (loss) for the period | 9904 | €16,657 | €18,116 | +€1,459 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,657 | €18,116 | +€1,459 | +8.8% |
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 7 October 2026 via checked.be.