ROBBE DIERICKX: 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.
ROBBE DIERICKX
Largest movements
- Receivables within one year +€9,265
up €9,265 (+39.1%), from €23,677 to €32,942
of which Other amounts receivable: +€8,588
- Current investments +€3,499
new in 2025: €3,499
- Cash -€3,193
down €3,193 (-47.2%), from €6,761 to €3,568
mainly Receivables within one year (-€9,265) and Trade debts (-€6,709)
- Tangible fixed assets -€1,016
down €1,016 (-66.2%), from €1,534 to €518
- Deferred charges and accrued income +€671
up €671 (+287%), from €234 to €905
- Reserves +€8,683
up €8,683 (+53.9%), from €16,125 to €24,808
- Trade debts -€6,709
down €6,709 (-99.0%), from €6,777 to €68
- Tax, wage and social debts +€5,123
up €5,123 (+61.7%), from €8,305 to €13,428
- Accrued charges and deferred income +€1,296
new in 2025: €1,296
- Other debts +€833
new in 2025: €833
- Gross operating margin -€21,811
down €21,811 (-59.3%), from €36,766 to €14,955
- Taxes -€2,963
down €2,963 (-41.3%), from €7,181 to €4,218
- Depreciation -€1,879
down €1,879 (-80.7%), from €2,328 to €449
- Financial charges +€698
up €698 (+602%), from €116 to €814
- Financial income +€517
up €517 (+221%), from €234 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 | €32,206 | €41,433 | +€9,226 | +28.6% |
| Fixed assets | 21/28 | €1,534 | €518 | -€1,016 | -66.2% |
| Tangible fixed assets | 22/27 | €1,534 | €518 | -€1,016 | -66.2% |
| Furniture and vehicles | 24 | €1,534 | €518 | -€1,016 | -66.2% |
| Current assets | 29/58 | €30,672 | €40,915 | +€10,242 | +33.4% |
| Amounts receivable within one year | 40/41 | €23,677 | €32,942 | +€9,265 | +39.1% |
| Trade receivables | 40 | €12,244 | €12,921 | +€677 | +5.5% |
| Other amounts receivable | 41 | €11,433 | €20,021 | +€8,588 | +75.1% |
| Current investments | 50/53 | - | €3,499 | +€3,499 | |
| Cash at bank and in hand | 54/58 | €6,761 | €3,568 | -€3,193 | -47.2% |
| Deferred charges and accrued income | 490/1 | €234 | €905 | +€671 | +287% |
| Total equity and liabilities | 10/49 | €32,206 | €41,433 | +€9,226 | +28.6% |
| Equity | 10/15 | €17,125 | €25,808 | +€8,683 | +50.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,125 | €24,808 | +€8,683 | +53.9% |
| Distributable reserves | 133 | €16,125 | €24,808 | +€8,683 | +53.9% |
| Amounts payable | 17/49 | €15,082 | €15,625 | +€543 | +3.6% |
| Amounts payable within one year | 42/48 | €15,082 | €14,329 | -€753 | -5.0% |
| Trade debts | 44 | €6,777 | €68 | -€6,709 | -99.0% |
| Suppliers | 440/4 | €6,777 | €68 | -€6,709 | -99.0% |
| Taxes, remuneration and social security | 45 | €8,305 | €13,428 | +€5,123 | +61.7% |
| Taxes | 450/3 | €8,305 | €13,428 | +€5,123 | +61.7% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | - | €1,296 | +€1,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,328 | €449 | -€1,879 | -80.7% |
| Other operating charges | 640/8 | - | €389 | +€389 | |
| Non-recurring operating charges | 66A | €11,250 | €319 | -€10,931 | -97.2% |
| Gross operating margin | 9900 | €36,766 | €14,955 | -€21,811 | -59.3% |
| Operating profit (loss) | 9901 | €23,188 | €13,798 | -€9,390 | -40.5% |
| Financial income | 75/76B | €234 | €750 | +€517 | +221% |
| Recurring financial income | 75 | €234 | €750 | +€517 | +221% |
| Financial charges | 65/66B | €116 | €814 | +€698 | +602% |
| Recurring financial charges | 65 | €116 | €814 | +€698 | +602% |
| Profit (loss) for the period before taxes | 9903 | €23,306 | €13,734 | -€9,571 | -41.1% |
| Income taxes | 67/77 | €7,181 | €4,218 | -€2,963 | -41.3% |
| Profit (loss) for the period | 9904 | €16,125 | €9,516 | -€6,608 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,125 | €9,516 | -€6,608 | -41.0% |
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 19 October 2026 via checked.be.