ROBBANA: 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.
ROBBANA
Largest movements
- Stocks and contracts -€33,012
down €33,012 (-96.6%), from €34,190 to €1,177
- Cash -€28,421
down €28,421 (-72.9%), from €38,967 to €10,546
mainly Net result for the year (-€38,991) and Investment in fixed assets (net) (-€18,798)
- Tangible fixed assets +€16,506
up €16,506 (+252.1%), from €6,546 to €23,052
of which Other tangible fixed assets: +€16,295
- Intangible fixed assets -€5,500
down €5,500 (-11.1%), from €49,500 to €44,000
- Receivables within one year -€1,553
down €1,553 (-27.1%), from €5,725 to €4,172
- Profit (loss) carried forward -€38,991
down €38,991 (-51.5%), from €75,654 to €36,663
- Current portion of long-term debt -€11,358
no longer reported in 2024 (was €11,358)
- Tax, wage and social debts -€4,083
down €4,083 (-14.0%), from €29,111 to €25,028
- Accrued charges and deferred income +€2,000
new in 2024: €2,000
- Staff costs +€46,365
up €46,365 (+60.5%), from €76,693 to €123,059
- Gross operating margin +€8,053
up €8,053 (+7.9%), from €101,399 to €109,452
- Other operating charges +€6,224
up €6,224 (+107.4%), from €5,797 to €12,021
- Taxes -€5,441
down €5,441 (-84.8%), from €6,418 to €977
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,979 | €85,331 | -€52,648 | -38.2% |
| Fixed assets | 21/28 | €56,446 | €67,452 | +€11,006 | +19.5% |
| Intangible fixed assets | 21 | €49,500 | €44,000 | -€5,500 | -11.1% |
| Tangible fixed assets | 22/27 | €6,546 | €23,052 | +€16,506 | +252.1% |
| Plant, machinery and equipment | 23 | €1,592 | €1,977 | +€385 | +24.2% |
| Furniture and vehicles | 24 | €310 | €136 | -€174 | -56.2% |
| Other tangible fixed assets | 26 | €4,644 | €20,939 | +€16,295 | +350.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €81,533 | €17,879 | -€63,654 | -78.1% |
| Stocks and contracts in progress | 3 | €34,190 | €1,177 | -€33,012 | -96.6% |
| Stocks | 30/36 | €34,190 | €1,177 | -€33,012 | -96.6% |
| Amounts receivable within one year | 40/41 | €5,725 | €4,172 | -€1,553 | -27.1% |
| Other amounts receivable | 41 | €5,725 | €4,172 | -€1,553 | -27.1% |
| Cash at bank and in hand | 54/58 | €38,967 | €10,546 | -€28,421 | -72.9% |
| Deferred charges and accrued income | 490/1 | €2,651 | €1,983 | -€667 | -25.2% |
| Total equity and liabilities | 10/49 | €137,979 | €85,331 | -€52,648 | -38.2% |
| Equity | 10/15 | €81,854 | €42,863 | -€38,991 | -47.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,654 | €36,663 | -€38,991 | -51.5% |
| Amounts payable | 17/49 | €56,125 | €42,468 | -€13,657 | -24.3% |
| Amounts payable within one year | 42/48 | €56,125 | €40,468 | -€15,657 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €11,358 | - | -€11,358 | |
| Trade debts | 44 | €15,310 | €14,473 | -€837 | -5.5% |
| Suppliers | 440/4 | €15,310 | €14,473 | -€837 | -5.5% |
| Taxes, remuneration and social security | 45 | €29,111 | €25,028 | -€4,083 | -14.0% |
| Taxes | 450/3 | €29,111 | €25,028 | -€4,083 | -14.0% |
| Other amounts payable | 47/48 | €347 | €967 | +€620 | +178.9% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €76,693 | €123,059 | +€46,365 | +60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,718 | €7,793 | -€925 | -10.6% |
| Other operating charges | 640/8 | €5,797 | €12,021 | +€6,224 | +107.4% |
| Gross operating margin | 9900 | €101,399 | €109,452 | +€8,053 | +7.9% |
| Operating profit (loss) | 9901 | €10,191 | -€33,420 | -€43,611 | |
| Financial income | 75/76B | €10 | €1 | -€8 | -85.2% |
| Recurring financial income | 75 | €10 | €1 | -€8 | -85.2% |
| Financial charges | 65/66B | €5,671 | €4,595 | -€1,076 | -19.0% |
| Recurring financial charges | 65 | €5,671 | €4,595 | -€1,076 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €4,530 | -€38,014 | -€42,543 | |
| Income taxes | 67/77 | €6,418 | €977 | -€5,441 | -84.8% |
| Profit (loss) for the period | 9904 | -€1,888 | -€38,991 | -€37,103 | -1965.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,888 | -€38,991 | -€37,103 | -1965.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.