ROBAUT'IN: 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.
ROBAUT'IN
Largest movements
- Cash -€26,843
down €26,843 (-69.1%), from €38,857 to €12,014
mainly Current portion of long-term debt (-€14,235) and Net result for the year (-€11,326)
- Tangible fixed assets -€20,229
down €20,229 (-94.1%), from €21,500 to €1,271
of which Furniture and vehicles: -€20,055
- Receivables within one year +€5,210
up €5,210 (+257%), from €2,029 to €7,239
of which Other amounts receivable: +€5,543
- Deferred charges and accrued income -€1,923
down €1,923 (-75.9%), from €2,535 to €611
- Current portion of long-term debt -€14,235
no longer reported in 2025 (was €14,235)
- Profit (loss) carried forward -€11,326
down €11,326 (-82.1%), from -€13,788 to -€25,115
- Debts after one year -€8,794
no longer reported in 2025 (was €8,794)
- Other debts -€5,096
no longer reported in 2025 (was €5,096)
- Tax, wage and social debts -€4,020
down €4,020 (-99.4%), from €4,046 to €26
- Gross operating margin -€25,089
down €25,089, from €14,827 to -€10,262
- Depreciation -€22,215
down €22,215 (-93.2%), from €23,844 to €1,629
- Other operating charges -€2,182
down €2,182 (-93.4%), from €2,336 to €154
- Taxes -€2,004
down €2,004, from €952 to -€1,052
- Financial charges -€733
down €733 (-49.4%), from €1,483 to €750
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 | €64,920 | €21,135 | -€43,785 | -67.4% |
| Fixed assets | 21/28 | €21,500 | €1,271 | -€20,229 | -94.1% |
| Tangible fixed assets | 22/27 | €21,500 | €1,271 | -€20,229 | -94.1% |
| Plant, machinery and equipment | 23 | €346 | €172 | -€174 | -50.3% |
| Furniture and vehicles | 24 | €21,154 | €1,099 | -€20,055 | -94.8% |
| Current assets | 29/58 | €43,421 | €19,864 | -€23,556 | -54.3% |
| Amounts receivable within one year | 40/41 | €2,029 | €7,239 | +€5,210 | +257% |
| Trade receivables | 40 | €333 | - | -€333 | |
| Other amounts receivable | 41 | €1,695 | €7,239 | +€5,543 | +327% |
| Cash at bank and in hand | 54/58 | €38,857 | €12,014 | -€26,843 | -69.1% |
| Deferred charges and accrued income | 490/1 | €2,535 | €611 | -€1,923 | -75.9% |
| Total equity and liabilities | 10/49 | €64,920 | €21,135 | -€43,785 | -67.4% |
| Equity | 10/15 | €32,436 | €21,110 | -€11,326 | -34.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,225 | €41,225 | = | 0.0% |
| Distributable reserves | 133 | €41,225 | €41,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,788 | -€25,115 | -€11,326 | -82.1% |
| Amounts payable | 17/49 | €32,484 | €26 | -€32,459 | -99.9% |
| Amounts payable after more than one year | 17 | €8,794 | - | -€8,794 | |
| Financial debts | 170/4 | €8,794 | - | -€8,794 | |
| Amounts payable within one year | 42/48 | €23,690 | €26 | -€23,664 | -99.9% |
| Current portion of amounts payable after more than one year | 42 | €14,235 | - | -€14,235 | |
| Trade debts | 44 | €313 | - | -€313 | |
| Suppliers | 440/4 | €313 | - | -€313 | |
| Taxes, remuneration and social security | 45 | €4,046 | €26 | -€4,020 | -99.4% |
| Taxes | 450/3 | €4,046 | €26 | -€4,020 | -99.4% |
| Other amounts payable | 47/48 | €5,096 | - | -€5,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,844 | €1,629 | -€22,215 | -93.2% |
| Other operating charges | 640/8 | €2,336 | €154 | -€2,182 | -93.4% |
| Gross operating margin | 9900 | €14,827 | -€10,262 | -€25,089 | |
| Operating profit (loss) | 9901 | -€11,353 | -€12,044 | -€691 | -6.1% |
| Financial income | 75/76B | €0 | €416 | +€416 | +416,220% |
| Recurring financial income | 75 | €0 | €416 | +€416 | +416,220% |
| Financial charges | 65/66B | €1,483 | €750 | -€733 | -49.4% |
| Recurring financial charges | 65 | €1,483 | €750 | -€733 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,836 | -€12,378 | +€458 | +3.6% |
| Income taxes | 67/77 | €952 | -€1,052 | -€2,004 | |
| Profit (loss) for the period | 9904 | -€13,788 | -€11,326 | +€2,462 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,788 | -€11,326 | +€2,462 | +17.9% |
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 16 October 2026 via checked.be.