ROBBO BIS: 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.
ROBBO BIS
Largest movements
- Tangible fixed assets -€118,836
down €118,836 (-5.2%), from €2.3m to €2.2m
- Receivables within one year +€72,227
up €72,227 (+4.8%), from €1.5m to €1.6m
of which Other amounts receivable: +€68,213
- Debts after one year -€124,460
down €124,460 (-15.8%), from €785,647 to €661,187
- Reserves +€80,549
up €80,549 (+69.3%), from €116,224 to €196,773
of which Distributable reserves: +€80,549
- Gross operating margin +€49,353
up €49,353 (+26.2%), from €188,550 to €237,903
- Financial charges -€43,366
down €43,366 (-70.5%), from €61,482 to €18,116
- Taxes +€12,954
up €12,954 (+86.3%), from €15,019 to €27,973
- Financial income -€9,396
down €9,396 (-19.2%), from €48,902 to €39,505
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
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 | €4,577,955 | €4,554,832 | -€23,123 | -0.5% |
| Fixed assets | 21/28 | €2,286,763 | €2,167,927 | -€118,836 | -5.2% |
| Tangible fixed assets | 22/27 | €2,286,763 | €2,167,927 | -€118,836 | -5.2% |
| Land and buildings | 22 | €2,286,763 | €2,167,927 | -€118,836 | -5.2% |
| Current assets | 29/58 | €2,291,191 | €2,386,905 | +€95,714 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,489,739 | €1,561,966 | +€72,227 | +4.8% |
| Trade receivables | 40 | €15,202 | €19,216 | +€4,014 | +26.4% |
| Other amounts receivable | 41 | €1,474,537 | €1,542,750 | +€68,213 | +4.6% |
| Current investments | 50/53 | €790,292 | €787,492 | -€2,800 | -0.4% |
| Cash at bank and in hand | 54/58 | €11,160 | €29,581 | +€18,421 | +165.1% |
| Deferred charges and accrued income | 490/1 | - | €7,866 | +€7,866 | |
| Total equity and liabilities | 10/49 | €4,577,955 | €4,554,832 | -€23,123 | -0.5% |
| Equity | 10/15 | €3,654,672 | €3,735,221 | +€80,549 | +2.2% |
| Contributions | 10/11 | €3,062,000 | €3,062,000 | = | 0.0% |
| Capital | 10 | €3,062,000 | €3,062,000 | = | 0.0% |
| Issued capital | 100 | €3,062,000 | €3,062,000 | = | 0.0% |
| Reserves | 13 | €116,224 | €196,773 | +€80,549 | +69.3% |
| Non-distributable reserves | 130/1 | €11,003 | €11,003 | = | 0.0% |
| Legal reserve | 130 | €10,598 | €10,598 | = | 0.0% |
| Other | 1319 | €405 | €405 | = | 0.0% |
| Tax-exempt reserves | 132 | €825 | €825 | = | 0.0% |
| Distributable reserves | 133 | €104,397 | €184,946 | +€80,549 | +77.2% |
| Profit (loss) carried forward | 14 | €476,448 | €476,448 | = | 0.0% |
| Amounts payable | 17/49 | €923,283 | €819,611 | -€103,672 | -11.2% |
| Amounts payable after more than one year | 17 | €785,647 | €661,187 | -€124,460 | -15.8% |
| Financial debts | 170/4 | €785,647 | €661,187 | -€124,460 | -15.8% |
| Amounts payable within one year | 42/48 | €135,386 | €151,274 | +€15,888 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €121,985 | €124,460 | +€2,475 | +2.0% |
| Trade debts | 44 | €601 | €3,616 | +€3,015 | +501.9% |
| Suppliers | 440/4 | €601 | €3,616 | +€3,015 | +501.9% |
| Taxes, remuneration and social security | 45 | €12,800 | €23,199 | +€10,399 | +81.2% |
| Taxes | 450/3 | €12,800 | €23,199 | +€10,399 | +81.2% |
| Accrued charges and deferred income | 492/3 | €2,250 | €7,150 | +€4,900 | +217.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,836 | €118,836 | = | 0.0% |
| Other operating charges | 640/8 | €30,966 | €31,934 | +€969 | +3.1% |
| Gross operating margin | 9900 | €188,550 | €237,903 | +€49,353 | +26.2% |
| Operating profit (loss) | 9901 | €38,748 | €87,133 | +€48,385 | +124.9% |
| Financial income | 75/76B | €48,902 | €39,505 | -€9,396 | -19.2% |
| Recurring financial income | 75 | €48,902 | €39,505 | -€9,396 | -19.2% |
| Financial charges | 65/66B | €61,482 | €18,116 | -€43,366 | -70.5% |
| Recurring financial charges | 65 | €61,482 | €18,116 | -€43,366 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €26,168 | €108,522 | +€82,354 | +314.7% |
| Income taxes | 67/77 | €15,019 | €27,973 | +€12,954 | +86.3% |
| Profit (loss) for the period | 9904 | €11,149 | €80,549 | +€69,400 | +622.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,149 | €80,549 | +€69,400 | +622.5% |
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 5 October 2026 via checked.be.