Robberechts Martine: what changed
Robberechts Martine
Largest movements
- Financial fixed assets -€800,000
down €800,000 (-100%), from €800,000 to €0
- Cash +€285,030
up €285,030 (+441%), from €64,623 to €349,653
mainly Investment in fixed assets (net) (+€794,769) and Net result for the year (+€43,944)
- Receivables within one year -€10,930
down €10,930 (-15.1%), from €72,492 to €61,562
- Profit (loss) carried forward -€300,000
down €300,000 (-97.5%), from €307,693 to €7,693
- Other debts -€178,134
down €178,134 (-100%), from €178,134 to €0
- Current portion of long-term debt -€99,655
down €99,655 (-91.1%), from €109,405 to €9,751
- Reserves +€43,944
up €43,944 (+13.9%), from €316,460 to €360,404
- Tax, wage and social debts +€12,710
up €12,710 (+69.3%), from €18,348 to €31,058
- Financial income +€31,314
up €31,314 (+987%), from €3,171 to €34,485
- Gross operating margin -€15,089
down €15,089 (-22.1%), from €68,415 to €53,326
- Taxes +€6,005
up €6,005 (+26.9%), from €22,301 to €28,305
- Depreciation +€1,490
up €1,490 (+16.2%), from €9,193 to €10,683
- Financial charges -€1,169
down €1,169 (-30.5%), from €3,838 to €2,669
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €985,585 | €451,391 | -€534,194 | -54.2% |
| Fixed assets | 21/28 | €845,037 | €39,585 | -€805,451 | -95.3% |
| Tangible fixed assets | 22/27 | €45,037 | €39,585 | -€5,451 | -12.1% |
| Furniture and vehicles | 24 | €44,237 | €38,785 | -€5,451 | -12.3% |
| Other tangible fixed assets | 26 | €800 | €800 | = | 0.0% |
| Financial fixed assets | 28 | €800,000 | €0 | -€800,000 | -100% |
| Current assets | 29/58 | €140,549 | €411,806 | +€271,257 | +193% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €72,492 | €61,562 | -€10,930 | -15.1% |
| Other amounts receivable | 41 | €72,492 | €61,562 | -€10,930 | -15.1% |
| Cash at bank and in hand | 54/58 | €64,623 | €349,653 | +€285,030 | +441% |
| Deferred charges and accrued income | 490/1 | €3,433 | €590 | -€2,843 | -82.8% |
| Total equity and liabilities | 10/49 | €985,585 | €451,391 | -€534,194 | -54.2% |
| Equity | 10/15 | €642,753 | €386,697 | -€256,056 | -39.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €316,460 | €360,404 | +€43,944 | +13.9% |
| Distributable reserves | 133 | €316,460 | €360,404 | +€43,944 | +13.9% |
| Profit (loss) carried forward | 14 | €307,693 | €7,693 | -€300,000 | -97.5% |
| Amounts payable | 17/49 | €342,832 | €64,693 | -€278,138 | -81.1% |
| Amounts payable after more than one year | 17 | €21,580 | €11,829 | -€9,751 | -45.2% |
| Financial debts | 170/4 | €21,580 | €11,829 | -€9,751 | -45.2% |
| Amounts payable within one year | 42/48 | €321,218 | €52,864 | -€268,353 | -83.5% |
| Current portion of amounts payable after more than one year | 42 | €109,405 | €9,751 | -€99,655 | -91.1% |
| Financial debts | 43 | €541 | €0 | -€541 | -100% |
| Credit institutions | 430/8 | €541 | €0 | -€541 | -100% |
| Trade debts | 44 | €14,789 | €12,055 | -€2,734 | -18.5% |
| Suppliers | 440/4 | €14,789 | €12,055 | -€2,734 | -18.5% |
| Taxes, remuneration and social security | 45 | €18,348 | €31,058 | +€12,710 | +69.3% |
| Taxes | 450/3 | €18,348 | €31,058 | +€12,710 | +69.3% |
| Other amounts payable | 47/48 | €178,134 | €0 | -€178,134 | -100% |
| Accrued charges and deferred income | 492/3 | €34 | €0 | -€34 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,193 | €10,683 | +€1,490 | +16.2% |
| Other operating charges | 640/8 | €1,714 | €2,210 | +€496 | +28.9% |
| Gross operating margin | 9900 | €68,415 | €53,326 | -€15,089 | -22.1% |
| Operating profit (loss) | 9901 | €57,509 | €40,433 | -€17,075 | -29.7% |
| Financial income | 75/76B | €3,171 | €34,485 | +€31,314 | +987% |
| Recurring financial income | 75 | €3,171 | €34,485 | +€31,314 | +987% |
| Financial charges | 65/66B | €3,838 | €2,669 | -€1,169 | -30.5% |
| Recurring financial charges | 65 | €3,838 | €2,669 | -€1,169 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €56,842 | €72,249 | +€15,408 | +27.1% |
| Income taxes | 67/77 | €22,301 | €28,305 | +€6,005 | +26.9% |
| Profit (loss) for the period | 9904 | €34,541 | €43,944 | +€9,403 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,541 | €43,944 | +€9,403 | +27.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.