RobbeLinks Consulting: 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.
RobbeLinks Consulting
Largest movements
- Cash -€41,386
down €41,386 (-52.5%), from €78,825 to €37,440
mainly Contributions, distributions and other (-€48,189) and Other debts (-€24,800)
- Receivables within one year +€10,965
up €10,965 (+40.8%), from €26,899 to €37,864
of which Trade receivables: +€10,235
- Deferred charges and accrued income -€3,661
down €3,661 (-85.2%), from €4,297 to €636
- Other debts -€24,800
down €24,800 (-34.0%), from €72,989 to €48,189
- Tax, wage and social debts -€9,235
down €9,235 (-53.7%), from €17,203 to €7,968
of which Taxes: -€9,235
- Gross operating margin -€29,120
down €29,120 (-30.7%), from €94,846 to €65,726
- Taxes -€4,267
down €4,267 (-23.2%), from €18,391 to €14,125
- Financial charges +€1,253
up €1,253 (+341.5%), from €367 to €1,620
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 | €110,500 | €77,341 | -€33,159 | -30.0% |
| Fixed assets | 21/28 | €478 | €1,401 | +€922 | +192.7% |
| Tangible fixed assets | 22/27 | €478 | €1,401 | +€922 | +192.7% |
| Plant, machinery and equipment | 23 | €268 | €1,401 | +€1,133 | +422.5% |
| Furniture and vehicles | 24 | €210 | €0 | -€210 | -100.0% |
| Current assets | 29/58 | €110,021 | €75,940 | -€34,081 | -31.0% |
| Amounts receivable within one year | 40/41 | €26,899 | €37,864 | +€10,965 | +40.8% |
| Trade receivables | 40 | €18,607 | €28,842 | +€10,235 | +55.0% |
| Other amounts receivable | 41 | €8,291 | €9,022 | +€731 | +8.8% |
| Cash at bank and in hand | 54/58 | €78,825 | €37,440 | -€41,386 | -52.5% |
| Deferred charges and accrued income | 490/1 | €4,297 | €636 | -€3,661 | -85.2% |
| Total equity and liabilities | 10/49 | €110,500 | €77,341 | -€33,159 | -30.0% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,950 | €58,791 | -€33,159 | -36.1% |
| Amounts payable within one year | 42/48 | €91,950 | €58,791 | -€33,159 | -36.1% |
| Financial debts | 43 | €879 | €1,074 | +€194 | +22.1% |
| Credit institutions | 430/8 | €879 | €1,074 | +€194 | +22.1% |
| Trade debts | 44 | €878 | €1,560 | +€682 | +77.7% |
| Suppliers | 440/4 | €878 | €1,560 | +€682 | +77.7% |
| Taxes, remuneration and social security | 45 | €17,203 | €7,968 | -€9,235 | -53.7% |
| Taxes | 450/3 | €15,353 | €6,118 | -€9,235 | -60.2% |
| Remuneration and social security | 454/9 | €1,850 | €1,850 | = | 0.0% |
| Other amounts payable | 47/48 | €72,989 | €48,189 | -€24,800 | -34.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €936 | -€545 | -36.8% |
| Other operating charges | 640/8 | €1,466 | €1,157 | -€309 | -21.1% |
| Non-recurring operating charges | 66A | €151 | €0 | -€151 | -100.0% |
| Gross operating margin | 9900 | €94,846 | €65,726 | -€29,120 | -30.7% |
| Operating profit (loss) | 9901 | €91,747 | €63,633 | -€28,115 | -30.6% |
| Financial income | 75/76B | - | €301 | +€301 | |
| Recurring financial income | 75 | - | €301 | +€301 | |
| Financial charges | 65/66B | €367 | €1,620 | +€1,253 | +341.5% |
| Recurring financial charges | 65 | €367 | €1,620 | +€1,253 | +341.5% |
| Profit (loss) for the period before taxes | 9903 | €91,380 | €62,313 | -€29,067 | -31.8% |
| Income taxes | 67/77 | €18,391 | €14,125 | -€4,267 | -23.2% |
| Profit (loss) for the period | 9904 | €72,989 | €48,189 | -€24,800 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,989 | €48,189 | -€24,800 | -34.0% |
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 10 October 2026 via checked.be.