Robbe Stevens: 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 Stevens
Largest movements
- Deferred charges and accrued income -€10,302
down €10,302 (-100%), from €10,302 to €0
- Receivables within one year -€3,370
down €3,370 (-64.8%), from €5,200 to €1,829
of which Trade receivables: -€4,655
- Tangible fixed assets -€415
down €415 (-33.5%), from €1,240 to €825
- Profit (loss) carried forward -€35,444
down €35,444 (-564%), from -€6,283 to -€41,727
- Other debts +€11,590
up €11,590 (+59.1%), from €19,616 to €31,206
- Trade debts +€8,449
new in 2025: €8,449
- Tax, wage and social debts +€1,226
up €1,226 (+121%), from €1,017 to €2,243
of which Taxes: +€2,243
- Gross operating margin -€29,078
down €29,078 (-559%), from -€5,201 to -€34,278
- Financial charges -€480
down €480 (-69.5%), from €690 to €211
- Depreciation +€460
up €460 (+9,028%), from €5 to €466
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 | €17,350 | €3,171 | -€14,179 | -81.7% |
| Fixed assets | 21/28 | €1,740 | €1,274 | -€466 | -26.8% |
| Intangible fixed assets | 21 | €499 | €449 | -€51 | -10.1% |
| Tangible fixed assets | 22/27 | €1,240 | €825 | -€415 | -33.5% |
| Plant, machinery and equipment | 23 | €1,240 | €825 | -€415 | -33.5% |
| Current assets | 29/58 | €15,610 | €1,897 | -€13,713 | -87.8% |
| Amounts receivable within one year | 40/41 | €5,200 | €1,829 | -€3,370 | -64.8% |
| Trade receivables | 40 | €4,794 | €139 | -€4,655 | -97.1% |
| Other amounts receivable | 41 | €406 | €1,690 | +€1,285 | +317% |
| Cash at bank and in hand | 54/58 | €108 | €68 | -€40 | -37.4% |
| Deferred charges and accrued income | 490/1 | €10,302 | €0 | -€10,302 | -100% |
| Total equity and liabilities | 10/49 | €17,350 | €3,171 | -€14,179 | -81.7% |
| Equity | 10/15 | -€3,283 | -€38,727 | -€35,444 | -1,080% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,283 | -€41,727 | -€35,444 | -564% |
| Amounts payable | 17/49 | €20,633 | €41,898 | +€21,265 | +103% |
| Amounts payable within one year | 42/48 | €20,633 | €41,898 | +€21,265 | +103% |
| Trade debts | 44 | - | €8,449 | +€8,449 | |
| Suppliers | 440/4 | - | €8,449 | +€8,449 | |
| Taxes, remuneration and social security | 45 | €1,017 | €2,243 | +€1,226 | +121% |
| Taxes | 450/3 | - | €2,243 | +€2,243 | |
| Remuneration and social security | 454/9 | €1,017 | €0 | -€1,017 | -100% |
| Other amounts payable | 47/48 | €19,616 | €31,206 | +€11,590 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €466 | +€460 | +9,028% |
| Other operating charges | 640/8 | €387 | €491 | +€104 | +26.9% |
| Gross operating margin | 9900 | -€5,201 | -€34,278 | -€29,078 | -559% |
| Operating profit (loss) | 9901 | -€5,593 | -€35,235 | -€29,642 | -530% |
| Financial income | 75/76B | €0 | €2 | +€2 | +647% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +647% |
| Financial charges | 65/66B | €690 | €211 | -€480 | -69.5% |
| Recurring financial charges | 65 | €690 | €211 | -€480 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,283 | -€35,444 | -€29,161 | -464% |
| Profit (loss) for the period | 9904 | -€6,283 | -€35,444 | -€29,161 | -464% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,283 | -€35,444 | -€29,161 | -464% |
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 20 October 2026 via checked.be.