ROBBERECHTS: 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.
ROBBERECHTS
Largest movements
- Receivables within one year -€123,322
down €123,322 (-28.1%), from €438,357 to €315,035
- Cash +€52,729
up €52,729 (+28.4%), from €185,618 to €238,347
mainly Receivables within one year (+€123,322) and Deferred charges and accrued income (+€4,840)
- Tax, wage and social debts -€28,245
down €28,245 (-35.1%), from €80,571 to €52,326
of which Taxes: -€16,220
- Trade debts -€27,046
down €27,046 (-31.2%), from €86,587 to €59,541
- Profit (loss) carried forward -€21,843
down €21,843 (-8.8%), from €248,564 to €226,721
- Gross operating margin -€72,571
down €72,571 (-46.1%), from €157,399 to €84,828
- Staff costs -€54,226
down €54,226 (-35.3%), from €153,657 to €99,431
- Taxes -€5,133
down €5,133 (-90.4%), from €5,678 to €545
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 | €645,076 | €567,841 | -€77,235 | -12.0% |
| Fixed assets | 21/28 | €7,987 | €6,185 | -€1,803 | -22.6% |
| Tangible fixed assets | 22/27 | €2,442 | €1,585 | -€857 | -35.1% |
| Furniture and vehicles | 24 | €2,442 | €1,585 | -€857 | -35.1% |
| Financial fixed assets | 28 | €5,545 | €4,600 | -€946 | -17.1% |
| Current assets | 29/58 | €637,089 | €561,656 | -€75,433 | -11.8% |
| Amounts receivable within one year | 40/41 | €438,357 | €315,035 | -€123,322 | -28.1% |
| Trade receivables | 40 | €438,357 | €315,035 | -€123,322 | -28.1% |
| Cash at bank and in hand | 54/58 | €185,618 | €238,347 | +€52,729 | +28.4% |
| Deferred charges and accrued income | 490/1 | €13,114 | €8,274 | -€4,840 | -36.9% |
| Total equity and liabilities | 10/49 | €645,076 | €567,841 | -€77,235 | -12.0% |
| Equity | 10/15 | €477,503 | €455,660 | -€21,843 | -4.6% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €142,176 | €142,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Distributable reserves | 133 | €133,500 | €133,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,564 | €226,721 | -€21,843 | -8.8% |
| Amounts payable | 17/49 | €167,573 | €112,180 | -€55,393 | -33.1% |
| Amounts payable within one year | 42/48 | €167,158 | €111,867 | -€55,291 | -33.1% |
| Trade debts | 44 | €86,587 | €59,541 | -€27,046 | -31.2% |
| Suppliers | 440/4 | €86,587 | €59,541 | -€27,046 | -31.2% |
| Taxes, remuneration and social security | 45 | €80,571 | €52,326 | -€28,245 | -35.1% |
| Taxes | 450/3 | €60,122 | €43,902 | -€16,220 | -27.0% |
| Remuneration and social security | 454/9 | €20,449 | €8,424 | -€12,025 | -58.8% |
| Accrued charges and deferred income | 492/3 | €415 | €313 | -€102 | -24.5% |
| Remuneration, social security and pensions | 62 | €153,657 | €99,431 | -€54,226 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €857 | -€91 | -9.6% |
| Other operating charges | 640/8 | €1,130 | €2,069 | +€939 | +83.1% |
| Gross operating margin | 9900 | €157,399 | €84,828 | -€72,571 | -46.1% |
| Operating profit (loss) | 9901 | €1,665 | -€17,529 | -€19,194 | |
| Financial income | 75/76B | €40 | €0 | -€40 | -100.0% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100.0% |
| Financial charges | 65/66B | €3,650 | €3,769 | +€119 | +3.3% |
| Recurring financial charges | 65 | €3,650 | €3,769 | +€119 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,944 | -€21,298 | -€19,353 | -995.3% |
| Income taxes | 67/77 | €5,678 | €545 | -€5,133 | -90.4% |
| Profit (loss) for the period | 9904 | -€7,622 | -€21,843 | -€14,220 | -186.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,622 | -€21,843 | -€14,220 | -186.6% |
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 4 October 2026 via checked.be.