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
- Receivables after one year -€69,604
no longer reported in 2025 (was €69,604)
- Intangible fixed assets -€47,715
down €47,715 (-17.9%), from €266,392 to €218,677
- Cash +€44,539
up €44,539 (+71.2%), from €62,578 to €107,117
mainly Net result for the year (+€106,444) and Receivables after one year (+€69,604)
- Tangible fixed assets -€9,636
down €9,636 (-11.5%), from €83,683 to €74,047
of which Other tangible fixed assets: -€9,037
- Profit (loss) carried forward -€73,556
down €73,556 (-96.0%), from €76,623 to €3,067
- Debts after one year -€47,563
down €47,563 (-18.5%), from €257,265 to €209,702
- Other debts +€30,000
up €30,000 (+40.0%), from €75,064 to €105,064
- Tax, wage and social debts +€9,035
up €9,035 (+89.4%), from €10,106 to €19,141
- Gross operating margin +€104,757
up €104,757 (+45.8%), from €228,707 to €333,464
- Depreciation +€28,661
up €28,661 (+99.9%), from €28,690 to €57,351
- Staff costs +€20,189
up €20,189 (+21.2%), from €95,318 to €115,507
- Taxes +€15,157
up €15,157 (+60.7%), from €24,957 to €40,113
- Financial charges +€6,291
up €6,291 (+199.9%), from €3,147 to €9,438
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 | €500,978 | €419,668 | -€81,310 | -16.2% |
| Fixed assets | 21/28 | €350,075 | €292,725 | -€57,351 | -16.4% |
| Intangible fixed assets | 21 | €266,392 | €218,677 | -€47,715 | -17.9% |
| Tangible fixed assets | 22/27 | €83,683 | €74,047 | -€9,636 | -11.5% |
| Furniture and vehicles | 24 | €1,178 | €579 | -€599 | -50.8% |
| Other tangible fixed assets | 26 | €82,505 | €73,468 | -€9,037 | -11.0% |
| Current assets | 29/58 | €150,903 | €126,943 | -€23,959 | -15.9% |
| Amounts receivable after more than one year | 29 | €69,604 | - | -€69,604 | |
| Other amounts receivable | 291 | €69,604 | - | -€69,604 | |
| Amounts receivable within one year | 40/41 | €11,900 | €11,465 | -€435 | -3.7% |
| Other amounts receivable | 41 | €11,900 | €11,465 | -€435 | -3.7% |
| Cash at bank and in hand | 54/58 | €62,578 | €107,117 | +€44,539 | +71.2% |
| Deferred charges and accrued income | 490/1 | €6,820 | €8,361 | +€1,541 | +22.6% |
| Total equity and liabilities | 10/49 | €500,978 | €419,668 | -€81,310 | -16.2% |
| Equity | 10/15 | €97,083 | €23,527 | -€73,556 | -75.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,623 | €3,067 | -€73,556 | -96.0% |
| Amounts payable | 17/49 | €403,895 | €396,141 | -€7,754 | -1.9% |
| Amounts payable after more than one year | 17 | €257,265 | €209,702 | -€47,563 | -18.5% |
| Financial debts | 170/4 | €257,265 | €209,702 | -€47,563 | -18.5% |
| Amounts payable within one year | 42/48 | €145,380 | €185,189 | +€39,809 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €46,260 | €47,563 | +€1,303 | +2.8% |
| Trade debts | 44 | €13,950 | €13,421 | -€529 | -3.8% |
| Suppliers | 440/4 | €13,950 | €13,421 | -€529 | -3.8% |
| Taxes, remuneration and social security | 45 | €10,106 | €19,141 | +€9,035 | +89.4% |
| Remuneration and social security | 454/9 | €10,106 | €19,141 | +€9,035 | +89.4% |
| Other amounts payable | 47/48 | €75,064 | €105,064 | +€30,000 | +40.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €95,318 | €115,507 | +€20,189 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,690 | €57,351 | +€28,661 | +99.9% |
| Other operating charges | 640/8 | €4,562 | €4,989 | +€426 | +9.3% |
| Gross operating margin | 9900 | €228,707 | €333,464 | +€104,757 | +45.8% |
| Operating profit (loss) | 9901 | €100,137 | €155,618 | +€55,481 | +55.4% |
| Financial income | 75/76B | €226 | €378 | +€152 | +67.5% |
| Recurring financial income | 75 | €226 | €378 | +€152 | +67.5% |
| Financial charges | 65/66B | €3,147 | €9,438 | +€6,291 | +199.9% |
| Recurring financial charges | 65 | €3,147 | €9,438 | +€6,291 | +199.9% |
| Profit (loss) for the period before taxes | 9903 | €97,215 | €146,558 | +€49,343 | +50.8% |
| Income taxes | 67/77 | €24,957 | €40,113 | +€15,157 | +60.7% |
| Profit (loss) for the period | 9904 | €72,258 | €106,444 | +€34,186 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,258 | €106,444 | +€34,186 | +47.3% |
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 28 September 2026 via checked.be.