Robberechts It 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.
Robberechts It Consulting
Largest movements
- Cash +€14,403
up €14,403 (+47.4%), from €30,390 to €44,793
mainly Net result for the year (+€30,450) and Other debts (+€14,000)
- Receivables within one year -€4,634
down €4,634 (-25.2%), from €18,423 to €13,789
of which Other amounts receivable: -€3,157
- Tangible fixed assets -€902
down €902 (-8.9%), from €10,135 to €9,232
of which Other tangible fixed assets: -€1,282
- Other debts +€14,000
up €14,000 (+66.7%), from €21,000 to €35,000
- Reserves -€4,550
down €4,550 (-23.0%), from €19,767 to €15,217
- Debts after one year -€1,026
down €1,026 (-32.8%), from €3,131 to €2,105
- Trade debts +€862
up €862 (+45.0%), from €1,917 to €2,779
- Gross operating margin +€10,238
up €10,238 (+30.4%), from €33,654 to €43,892
- Taxes +€2,058
up €2,058 (+27.6%), from €7,447 to €9,505
- Other operating charges -€491
down €491 (-25.2%), from €1,946 to €1,455
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 | €58,948 | €67,814 | +€8,866 | +15.0% |
| Fixed assets | 21/28 | €10,135 | €9,232 | -€902 | -8.9% |
| Tangible fixed assets | 22/27 | €10,135 | €9,232 | -€902 | -8.9% |
| Plant, machinery and equipment | 23 | €354 | €734 | +€380 | +107% |
| Other tangible fixed assets | 26 | €9,780 | €8,498 | -€1,282 | -13.1% |
| Current assets | 29/58 | €48,813 | €58,581 | +€9,768 | +20.0% |
| Amounts receivable within one year | 40/41 | €18,423 | €13,789 | -€4,634 | -25.2% |
| Trade receivables | 40 | €13,093 | €11,616 | -€1,477 | -11.3% |
| Other amounts receivable | 41 | €5,330 | €2,173 | -€3,157 | -59.2% |
| Cash at bank and in hand | 54/58 | €30,390 | €44,793 | +€14,403 | +47.4% |
| Total equity and liabilities | 10/49 | €58,948 | €67,814 | +€8,866 | +15.0% |
| Equity | 10/15 | €23,267 | €18,717 | -€4,550 | -19.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €19,767 | €15,217 | -€4,550 | -23.0% |
| Distributable reserves | 133 | €19,767 | €15,217 | -€4,550 | -23.0% |
| Amounts payable | 17/49 | €35,681 | €49,097 | +€13,416 | +37.6% |
| Amounts payable after more than one year | 17 | €3,131 | €2,105 | -€1,026 | -32.8% |
| Financial debts | 170/4 | €3,131 | €2,105 | -€1,026 | -32.8% |
| Amounts payable within one year | 42/48 | €32,493 | €46,949 | +€14,456 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €1,008 | €1,026 | +€18 | +1.8% |
| Trade debts | 44 | €1,917 | €2,779 | +€862 | +45.0% |
| Suppliers | 440/4 | €1,917 | €2,779 | +€862 | +45.0% |
| Taxes, remuneration and social security | 45 | €8,568 | €8,145 | -€424 | -4.9% |
| Taxes | 450/3 | €6,668 | €6,245 | -€424 | -6.4% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €21,000 | €35,000 | +€14,000 | +66.7% |
| Accrued charges and deferred income | 492/3 | €57 | €43 | -€14 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €1,984 | -€154 | -7.2% |
| Other operating charges | 640/8 | €1,946 | €1,455 | -€491 | -25.2% |
| Gross operating margin | 9900 | €33,654 | €43,892 | +€10,238 | +30.4% |
| Operating profit (loss) | 9901 | €29,570 | €40,453 | +€10,883 | +36.8% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €281 | €498 | +€217 | +77.3% |
| Recurring financial charges | 65 | €281 | €498 | +€217 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €29,294 | €39,954 | +€10,660 | +36.4% |
| Income taxes | 67/77 | €7,447 | €9,505 | +€2,058 | +27.6% |
| Profit (loss) for the period | 9904 | €21,847 | €30,450 | +€8,602 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,847 | €30,450 | +€8,602 | +39.4% |
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.