Robbeva: 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.
Robbeva
Largest movements
- Tangible fixed assets -€4,842
down €4,842 (-15.0%), from €32,386 to €27,544
- Receivables within one year -€781
down €781 (-94.8%), from €824 to €43
- Current portion of long-term debt -€4,388
no longer reported in 2025 (was €4,388)
- Profit (loss) carried forward -€2,673
down €2,673 (-2.9%), from -€91,554 to -€94,227
- Short-term financial debts +€1,342
up €1,342 (+61.0%), from €2,201 to €3,543
- Other operating charges -€498
down €498 (-25.0%), from €1,991 to €1,493
- Gross operating margin -€460
down €460 (-8.8%), from €5,198 to €4,738
- Financial charges +€60
up €60 (+5.9%), from €1,015 to €1,075
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,234 | €27,611 | -€5,623 | -16.9% |
| Fixed assets | 21/28 | €32,386 | €27,544 | -€4,842 | -15.0% |
| Tangible fixed assets | 22/27 | €32,386 | €27,544 | -€4,842 | -15.0% |
| Land and buildings | 22 | €32,386 | €27,544 | -€4,842 | -15.0% |
| Current assets | 29/58 | €848 | €68 | -€781 | -92.0% |
| Amounts receivable within one year | 40/41 | €824 | €43 | -€781 | -94.8% |
| Other amounts receivable | 41 | €824 | €43 | -€781 | -94.8% |
| Deferred charges and accrued income | 490/1 | €24 | €25 | +€1 | +3.8% |
| Total equity and liabilities | 10/49 | €33,234 | €27,611 | -€5,623 | -16.9% |
| Equity | 10/15 | -€85,304 | -€87,977 | -€2,673 | -3.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,554 | -€94,227 | -€2,673 | -2.9% |
| Amounts payable | 17/49 | €118,538 | €115,588 | -€2,950 | -2.5% |
| Amounts payable within one year | 42/48 | €118,538 | €115,588 | -€2,950 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €4,388 | - | -€4,388 | |
| Financial debts | 43 | €2,201 | €3,543 | +€1,342 | +61.0% |
| Credit institutions | 430/8 | €2,201 | €3,543 | +€1,342 | +61.0% |
| Trade debts | 44 | €626 | €449 | -€176 | -28.2% |
| Suppliers | 440/4 | €626 | €449 | -€176 | -28.2% |
| Taxes, remuneration and social security | 45 | €175 | €372 | +€196 | +112.0% |
| Taxes | 450/3 | €175 | €372 | +€196 | +112.0% |
| Other amounts payable | 47/48 | €111,148 | €111,224 | +€76 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,842 | €4,842 | = | 0.0% |
| Other operating charges | 640/8 | €1,991 | €1,493 | -€498 | -25.0% |
| Gross operating margin | 9900 | €5,198 | €4,738 | -€460 | -8.8% |
| Operating profit (loss) | 9901 | -€1,635 | -€1,597 | +€38 | +2.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,015 | €1,075 | +€60 | +5.9% |
| Recurring financial charges | 65 | €1,015 | €1,075 | +€60 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,651 | -€2,673 | -€22 | -0.8% |
| Income taxes | 67/77 | €19 | - | -€19 | |
| Profit (loss) for the period | 9904 | -€2,669 | -€2,673 | -€3 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,669 | -€2,673 | -€3 | -0.1% |
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 8 October 2026 via checked.be.