ROBBE & PARTNERS: 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.
ROBBE & PARTNERS
Largest movements
- Cash +€614,141
up €614,141 (+519.9%), from €118,128 to €732,269
mainly Investment in fixed assets (net) (+€385,479) and Net result for the year (+€324,843)
- Tangible fixed assets -€395,794
down €395,794 (-63.5%), from €623,689 to €227,895
- Receivables within one year +€21,455
up €21,455 (+443.9%), from €4,833 to €26,288
of which Other amounts receivable: +€20,000
- Reserves +€324,843
up €324,843 (+98.6%), from €329,591 to €654,434
of which Distributable reserves: +€422,497
- Other debts -€101,800
down €101,800 (-31.3%), from €325,568 to €223,768
- Tax, wage and social debts +€67,243
up €67,243 (+6519.7%), from €1,031 to €68,274
- Provisions -€50,284
down €50,284 (-70.0%), from €71,878 to €21,594
- Gross operating margin +€459,700
up €459,700 (+1181.1%), from €38,922 to €498,622
- Taxes +€162,243
up €162,243 (+2690.0%), from €6,031 to €168,274
- Depreciation -€24,315
down €24,315 (-70.2%), from €34,630 to €10,315
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 | €746,769 | €986,662 | +€239,893 | +32.1% |
| Fixed assets | 21/28 | €623,689 | €227,895 | -€395,794 | -63.5% |
| Tangible fixed assets | 22/27 | €623,689 | €227,895 | -€395,794 | -63.5% |
| Land and buildings | 22 | €623,689 | €227,895 | -€395,794 | -63.5% |
| Current assets | 29/58 | €123,080 | €758,767 | +€635,687 | +516.5% |
| Amounts receivable within one year | 40/41 | €4,833 | €26,288 | +€21,455 | +443.9% |
| Trade receivables | 40 | - | €1,455 | +€1,455 | |
| Other amounts receivable | 41 | €4,833 | €24,833 | +€20,000 | +413.8% |
| Current investments | 50/53 | €119 | €119 | +€1 | +0.5% |
| Cash at bank and in hand | 54/58 | €118,128 | €732,269 | +€614,141 | +519.9% |
| Deferred charges and accrued income | 490/1 | €0 | €91 | +€91 | |
| Total equity and liabilities | 10/49 | €746,769 | €986,662 | +€239,893 | +32.1% |
| Equity | 10/15 | €348,183 | €673,026 | +€324,843 | +93.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €329,591 | €654,434 | +€324,843 | +98.6% |
| Tax-exempt reserves | 132 | €132,920 | €35,266 | -€97,654 | -73.5% |
| Distributable reserves | 133 | €196,671 | €619,168 | +€422,497 | +214.8% |
| Provisions and deferred taxes | 16 | €71,878 | €21,594 | -€50,284 | -70.0% |
| Deferred taxes | 168 | €71,878 | €21,594 | -€50,284 | -70.0% |
| Amounts payable | 17/49 | €326,707 | €292,042 | -€34,665 | -10.6% |
| Amounts payable within one year | 42/48 | €326,707 | €292,042 | -€34,665 | -10.6% |
| Trade debts | 44 | €108 | €0 | -€108 | -100.0% |
| Suppliers | 440/4 | €108 | €0 | -€108 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,031 | €68,274 | +€67,243 | +6519.7% |
| Taxes | 450/3 | €1,031 | €68,274 | +€67,243 | +6519.7% |
| Other amounts payable | 47/48 | €325,568 | €223,768 | -€101,800 | -31.3% |
| Non-recurring operating income | 76A | - | €490,711 | +€490,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,630 | €10,315 | -€24,315 | -70.2% |
| Other operating charges | 640/8 | €5,028 | €5,184 | +€156 | +3.1% |
| Non-recurring operating charges | 66A | - | €39,940 | +€39,940 | |
| Gross operating margin | 9900 | €38,922 | €498,622 | +€459,700 | +1181.1% |
| Operating profit (loss) | 9901 | -€736 | €443,183 | +€443,920 | |
| Financial income | 75/76B | €0 | €20 | +€20 | +7860.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +7860.0% |
| Financial charges | 65/66B | €341 | €370 | +€29 | +8.5% |
| Recurring financial charges | 65 | €341 | €370 | +€29 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,077 | €442,833 | +€443,910 | |
| Transfer from deferred taxes | 780 | €6,694 | €50,284 | +€43,590 | +651.2% |
| Income taxes | 67/77 | €6,031 | €168,274 | +€162,243 | +2690.0% |
| Profit (loss) for the period | 9904 | -€415 | €324,843 | +€325,258 | |
| Transfer from tax-exempt reserves | 789 | €13,000 | €97,654 | +€84,654 | +651.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,585 | €422,497 | +€409,912 | +3257.2% |
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 5 October 2026 via checked.be.