ROBBERECHTS GUIDO: 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.
ROBBERECHTS GUIDO
Largest movements
- Cash +€75,450
up €75,450 (+418%), from €18,038 to €93,487
mainly Trade debts (+€34,072) and Receivables within one year (+€24,390)
- Receivables within one year -€24,390
down €24,390 (-16.9%), from €143,923 to €119,532
of which Trade receivables: -€35,243
- Stocks and contracts -€12,089
down €12,089 (-26.7%), from €45,240 to €33,151
- Tangible fixed assets -€2,568
down €2,568 (-33.4%), from €7,688 to €5,120
- Trade debts +€34,072
up €34,072 (+9,421%), from €362 to €34,433
- Profit (loss) carried forward +€14,699
up €14,699 (+14.0%), from €105,194 to €119,893
- Tax, wage and social debts -€8,674
down €8,674 (-99.3%), from €8,735 to €60
- Gross operating margin -€21,699
down €21,699 (-44.1%), from €49,161 to €27,462
- Taxes -€4,588
down €4,588 (-41.5%), from €11,060 to €6,472
- Depreciation +€765
up €765 (+20.5%), from €3,737 to €4,502
- Financial charges +€564
up €564 (+650%), from €87 to €651
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 | €214,889 | €251,291 | +€36,402 | +16.9% |
| Fixed assets | 21/28 | €7,688 | €5,120 | -€2,568 | -33.4% |
| Tangible fixed assets | 22/27 | €7,688 | €5,120 | -€2,568 | -33.4% |
| Plant, machinery and equipment | 23 | €7,688 | €5,120 | -€2,568 | -33.4% |
| Current assets | 29/58 | €207,201 | €246,171 | +€38,970 | +18.8% |
| Stocks and contracts in progress | 3 | €45,240 | €33,151 | -€12,089 | -26.7% |
| Stocks | 30/36 | €45,240 | €33,151 | -€12,089 | -26.7% |
| Amounts receivable within one year | 40/41 | €143,923 | €119,532 | -€24,390 | -16.9% |
| Trade receivables | 40 | €138,403 | €103,160 | -€35,243 | -25.5% |
| Other amounts receivable | 41 | €5,520 | €16,373 | +€10,853 | +197% |
| Cash at bank and in hand | 54/58 | €18,038 | €93,487 | +€75,450 | +418% |
| Total equity and liabilities | 10/49 | €214,889 | €251,291 | +€36,402 | +16.9% |
| Equity | 10/15 | €200,936 | €215,636 | +€14,699 | +7.3% |
| Contributions | 10/11 | €88,341 | €88,341 | = | 0.0% |
| Reserves | 13 | €7,402 | €7,402 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,402 | €7,402 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,402 | €7,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,194 | €119,893 | +€14,699 | +14.0% |
| Amounts payable | 17/49 | €13,953 | €35,656 | +€21,703 | +156% |
| Amounts payable within one year | 42/48 | €13,953 | €35,656 | +€21,703 | +156% |
| Current portion of amounts payable after more than one year | 42 | €3,272 | €841 | -€2,431 | -74.3% |
| Trade debts | 44 | €362 | €34,433 | +€34,072 | +9,421% |
| Suppliers | 440/4 | €362 | €34,433 | +€34,072 | +9,421% |
| Taxes, remuneration and social security | 45 | €8,735 | €60 | -€8,674 | -99.3% |
| Taxes | 450/3 | €8,735 | €60 | -€8,674 | -99.3% |
| Other amounts payable | 47/48 | €1,584 | €320 | -€1,263 | -79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,737 | €4,502 | +€765 | +20.5% |
| Other operating charges | 640/8 | €1,100 | €1,138 | +€39 | +3.5% |
| Gross operating margin | 9900 | €49,161 | €27,462 | -€21,699 | -44.1% |
| Operating profit (loss) | 9901 | €44,325 | €21,822 | -€22,503 | -50.8% |
| Financial charges | 65/66B | €87 | €651 | +€564 | +650% |
| Recurring financial charges | 65 | €87 | €651 | +€564 | +650% |
| Profit (loss) for the period before taxes | 9903 | €44,238 | €21,171 | -€23,067 | -52.1% |
| Income taxes | 67/77 | €11,060 | €6,472 | -€4,588 | -41.5% |
| Profit (loss) for the period | 9904 | €33,179 | €14,699 | -€18,479 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,179 | €14,699 | -€18,479 | -55.7% |
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 25 October 2026 via checked.be.