Robbert&Frank Frank&Robbert: 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.
Robbert&Frank Frank&Robbert
Largest movements
- Receivables within one year -€17,284
down €17,284 (-44.4%), from €38,891 to €21,607
- Cash +€12,646
up €12,646 (+17.3%), from €73,146 to €85,792
mainly Receivables within one year (+€17,284) and Depreciation (+€5,635)
- Tangible fixed assets +€8,511
up €8,511 (+58.0%), from €14,661 to €23,172
of which Furniture and vehicles: +€4,322
- Debts within one year +€5,037
up €5,037 (+28.9%), from €17,409 to €22,446
of which Trade debts: +€4,679
- Profit (loss) carried forward -€2,653
down €2,653 (-2.4%), from €110,920 to €108,267
- Accrued charges and deferred income +€1,422
up €1,422 (+87.0%), from €1,634 to €3,056
- Gross operating margin +€19,355
up €19,355 (+27.8%), from €69,519 to €88,874
- Staff costs +€18,412
up €18,412 (+27.0%), from €68,241 to €86,653
- Depreciation +€2,193
up €2,193 (+63.7%), from €3,441 to €5,635
- Financial income +€1,044
up €1,044 (+17,178%), from €6 to €1,050
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 | €129,964 | €133,769 | +€3,805 | +2.9% |
| Fixed assets | 21/28 | €14,661 | €23,172 | +€8,511 | +58.0% |
| Tangible fixed assets | 22/27 | €14,661 | €23,172 | +€8,511 | +58.0% |
| Plant, machinery and equipment | 23 | €11,096 | €15,284 | +€4,188 | +37.7% |
| Furniture and vehicles | 24 | €3,565 | €7,887 | +€4,322 | +121% |
| Current assets | 29/58 | €115,302 | €110,597 | -€4,705 | -4.1% |
| Stocks and contracts in progress | 3 | €2,500 | €3,000 | +€500 | +20.0% |
| Stocks | 30/36 | €2,500 | €3,000 | +€500 | +20.0% |
| Amounts receivable within one year | 40/41 | €38,891 | €21,607 | -€17,284 | -44.4% |
| Trade receivables | 40 | €38,891 | €21,607 | -€17,284 | -44.4% |
| Cash at bank and in hand | 54/58 | €73,146 | €85,792 | +€12,646 | +17.3% |
| Deferred charges and accrued income | 490/1 | €765 | €198 | -€567 | -74.1% |
| Total equity and liabilities | 10/49 | €129,964 | €133,769 | +€3,805 | +2.9% |
| Equity | 10/15 | €110,920 | €108,267 | -€2,653 | -2.4% |
| Profit (loss) carried forward | 14 | €110,920 | €108,267 | -€2,653 | -2.4% |
| Amounts payable | 17/49 | €19,043 | €25,502 | +€6,459 | +33.9% |
| Amounts payable within one year | 42/48 | €17,409 | €22,446 | +€5,037 | +28.9% |
| Trade debts | 44 | €3,318 | €7,997 | +€4,679 | +141% |
| Suppliers | 440/4 | €3,318 | €7,997 | +€4,679 | +141% |
| Taxes, remuneration and social security | 45 | €8,558 | €8,915 | +€358 | +4.2% |
| Taxes | 450/3 | €3,265 | €563 | -€2,702 | -82.7% |
| Remuneration and social security | 454/9 | €5,293 | €8,352 | +€3,059 | +57.8% |
| Accrued charges and deferred income | 492/3 | €1,634 | €3,056 | +€1,422 | +87.0% |
| Remuneration, social security and pensions | 62 | €68,241 | €86,653 | +€18,412 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,441 | €5,635 | +€2,193 | +63.7% |
| Other operating charges | 640/8 | €211 | €201 | -€11 | -5.0% |
| Gross operating margin | 9900 | €69,519 | €88,874 | +€19,355 | +27.8% |
| Operating profit (loss) | 9901 | -€2,374 | -€3,615 | -€1,240 | -52.2% |
| Financial income | 75/76B | €6 | €1,050 | +€1,044 | +17,178% |
| Recurring financial income | 75 | €6 | €1,050 | +€1,044 | +17,178% |
| Financial charges | 65/66B | €127 | €89 | -€37 | -29.5% |
| Recurring financial charges | 65 | €127 | €89 | -€37 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,495 | -€2,653 | -€158 | -6.3% |
| Profit (loss) for the period | 9904 | -€2,495 | -€2,653 | -€158 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,495 | -€2,653 | -€158 | -6.3% |
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 17 October 2026 via checked.be.