ROBBOR: 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.
ROBBOR
Largest movements
- Tangible fixed assets -€9,854
down €9,854 (-15.1%), from €65,360 to €55,506
of which Plant, machinery and equipment: -€6,018
- Receivables within one year +€1,011
up €1,011 (+17.0%), from €5,936 to €6,947
- Profit (loss) carried forward -€9,432
down €9,432 (-3.8%), from -€247,481 to -€256,913
- Gross operating margin +€2,098
up €2,098, from -€54 to €2,044
- Other operating charges +€1,569
new in 2025: €1,569
- Depreciation -€1,239
down €1,239 (-11.2%), from €11,093 to €9,854
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 | €72,292 | €63,165 | -€9,127 | -12.6% |
| Fixed assets | 21/28 | €65,360 | €55,506 | -€9,854 | -15.1% |
| Tangible fixed assets | 22/27 | €65,360 | €55,506 | -€9,854 | -15.1% |
| Land and buildings | 22 | €29,989 | €26,220 | -€3,770 | -12.6% |
| Plant, machinery and equipment | 23 | €35,305 | €29,286 | -€6,018 | -17.0% |
| Furniture and vehicles | 24 | €66 | - | -€66 | |
| Current assets | 29/58 | €6,932 | €7,659 | +€727 | +10.5% |
| Amounts receivable within one year | 40/41 | €5,936 | €6,947 | +€1,011 | +17.0% |
| Other amounts receivable | 41 | €5,936 | €6,947 | +€1,011 | +17.0% |
| Cash at bank and in hand | 54/58 | €996 | €712 | -€284 | -28.5% |
| Total equity and liabilities | 10/49 | €72,292 | €63,165 | -€9,127 | -12.6% |
| Equity | 10/15 | -€237,821 | -€247,253 | -€9,432 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,460 | €3,460 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€247,481 | -€256,913 | -€9,432 | -3.8% |
| Amounts payable | 17/49 | €310,113 | €310,418 | +€305 | +0.1% |
| Amounts payable after more than one year | 17 | €306,159 | €306,159 | = | 0.0% |
| Other amounts payable | 178/9 | €306,159 | €306,159 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,953 | €4,259 | +€305 | +7.7% |
| Taxes, remuneration and social security | 45 | €3,953 | €4,259 | +€305 | +7.7% |
| Taxes | 450/3 | €3,953 | €4,259 | +€305 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,093 | €9,854 | -€1,239 | -11.2% |
| Other operating charges | 640/8 | - | €1,569 | +€1,569 | |
| Gross operating margin | 9900 | -€54 | €2,044 | +€2,098 | |
| Operating profit (loss) | 9901 | -€11,147 | -€9,378 | +€1,769 | +15.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €50 | €54 | +€5 | +9.1% |
| Recurring financial charges | 65 | €50 | €54 | +€5 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,196 | -€9,432 | +€1,764 | +15.8% |
| Profit (loss) for the period | 9904 | -€11,196 | -€9,432 | +€1,764 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,196 | -€9,432 | +€1,764 | +15.8% |
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 10 October 2026 via checked.be.