ROBBEA: 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.
ROBBEA
Largest movements
- Cash +€26,105
up €26,105 (+10.7%), from €243,921 to €270,025
mainly Depreciation (+€40,476) and Net result for the year (+€23,614)
- Profit (loss) carried forward +€23,614
up €23,614 (+15.6%), from -€151,547 to -€127,933
- Depreciation +€5,931
up €5,931 (+17.2%), from €34,545 to €40,476
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 | €704,445 | €727,375 | +€22,929 | +3.3% |
| Fixed assets | 21/28 | €456,521 | €454,338 | -€2,183 | -0.5% |
| Tangible fixed assets | 22/27 | €455,771 | €453,588 | -€2,183 | -0.5% |
| Land and buildings | 22 | €455,771 | €453,588 | -€2,183 | -0.5% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €247,925 | €273,037 | +€25,113 | +10.1% |
| Cash at bank and in hand | 54/58 | €243,921 | €270,025 | +€26,105 | +10.7% |
| Deferred charges and accrued income | 490/1 | €4,004 | €3,012 | -€992 | -24.8% |
| Total equity and liabilities | 10/49 | €704,445 | €727,375 | +€22,929 | +3.3% |
| Equity | 10/15 | €591,453 | €615,067 | +€23,614 | +4.0% |
| Contributions | 10/11 | €743,000 | €743,000 | = | 0.0% |
| Capital | 10 | €743,000 | €743,000 | = | 0.0% |
| Issued capital | 100 | €743,000 | €743,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,547 | -€127,933 | +€23,614 | +15.6% |
| Amounts payable | 17/49 | €112,993 | €112,308 | -€684 | -0.6% |
| Amounts payable within one year | 42/48 | €111,814 | €111,123 | -€691 | -0.6% |
| Trade debts | 44 | €1,203 | €512 | -€691 | -57.4% |
| Suppliers | 440/4 | €1,203 | €512 | -€691 | -57.4% |
| Other amounts payable | 47/48 | €110,610 | €110,610 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,179 | €1,185 | +€7 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,545 | €40,476 | +€5,931 | +17.2% |
| Other operating charges | 640/8 | €11,724 | €12,090 | +€366 | +3.1% |
| Gross operating margin | 9900 | €75,844 | €76,461 | +€617 | +0.8% |
| Operating profit (loss) | 9901 | €29,575 | €23,895 | -€5,680 | -19.2% |
| Financial charges | 65/66B | €356 | €282 | -€75 | -21.0% |
| Recurring financial charges | 65 | €356 | €282 | -€75 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €29,219 | €23,614 | -€5,605 | -19.2% |
| Profit (loss) for the period | 9904 | €29,219 | €23,614 | -€5,605 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,219 | €23,614 | -€5,605 | -19.2% |
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 29 September 2026 via checked.be.