ROBCOL: 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.
ROBCOL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€79,377
up €79,377 (+67.8%), from €117,052 to €196,429
- Profit (loss) carried forward -€60,793
down €60,793, from €14,280 to -€46,513
- Turnover -€197,500
no longer reported in 2024 (was €197,500)
- Purchases and services -€116,467
no longer reported in 2024 (was €116,467)
- Depreciation +€75,449
up €75,449 (+101.8%), from €74,096 to €149,545
- Gross operating margin +€28,512
up €28,512 (+35.2%), from €81,033 to €109,545
- Other operating charges +€13,959
up €13,959 (+487.2%), from €2,865 to €16,824
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,561,560 | €1,561,625 | +€65 | 0.0% |
| Fixed assets | 21/28 | €1,108,747 | €1,098,067 | -€10,680 | -1.0% |
| Tangible fixed assets | 22/27 | €1,108,747 | €1,098,067 | -€10,680 | -1.0% |
| Land and buildings | 22 | €1,085,724 | €1,091,747 | +€6,023 | +0.6% |
| Plant, machinery and equipment | 23 | €22,507 | €6,320 | -€16,187 | -71.9% |
| Furniture and vehicles | 24 | €516 | - | -€516 | |
| Current assets | 29/58 | €452,813 | €463,558 | +€10,745 | +2.4% |
| Amounts receivable within one year | 40/41 | - | €1,655 | +€1,655 | |
| Other amounts receivable | 41 | - | €1,655 | +€1,655 | |
| Current investments | 50/53 | €334,840 | €334,840 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €117,973 | €127,063 | +€9,090 | +7.7% |
| Total equity and liabilities | 10/49 | €1,561,560 | €1,561,625 | +€65 | 0.0% |
| Equity | 10/15 | €705,983 | €645,190 | -€60,793 | -8.6% |
| Contributions | 10/11 | €658,360 | €658,360 | = | 0.0% |
| Capital | 10 | €658,360 | €658,360 | = | 0.0% |
| Issued capital | 100 | €658,360 | €658,360 | = | 0.0% |
| Reserves | 13 | €33,343 | €33,343 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,152 | €12,152 | = | 0.0% |
| Legal reserve | 130 | €12,152 | €12,152 | = | 0.0% |
| Distributable reserves | 133 | €21,191 | €21,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,280 | -€46,513 | -€60,793 | |
| Provisions and deferred taxes | 16 | €80,000 | €80,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €80,000 | €80,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable | 17/49 | €775,577 | €836,435 | +€60,858 | +7.8% |
| Amounts payable after more than one year | 17 | €523,796 | €523,796 | = | 0.0% |
| Financial debts | 170/4 | €523,796 | €523,796 | = | 0.0% |
| Amounts payable within one year | 42/48 | €146,281 | €207,139 | +€60,858 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €15,903 | €1,347 | -€14,556 | -91.5% |
| Trade debts | 44 | €13,326 | €9,363 | -€3,963 | -29.7% |
| Suppliers | 440/4 | €13,326 | €9,363 | -€3,963 | -29.7% |
| Other amounts payable | 47/48 | €117,052 | €196,429 | +€79,377 | +67.8% |
| Accrued charges and deferred income | 492/3 | €105,500 | €105,500 | = | 0.0% |
| Turnover | 70 | €197,500 | - | -€197,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €116,467 | - | -€116,467 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,096 | €149,545 | +€75,449 | +101.8% |
| Other operating charges | 640/8 | €2,865 | €16,824 | +€13,959 | +487.2% |
| Gross operating margin | 9900 | €81,033 | €109,545 | +€28,512 | +35.2% |
| Operating profit (loss) | 9901 | €4,072 | -€56,824 | -€60,896 | |
| Financial income | 75/76B | €3,143 | €5,517 | +€2,374 | +75.5% |
| Recurring financial income | 75 | €3,143 | €5,517 | +€2,374 | +75.5% |
| Financial charges | 65/66B | €8,084 | €9,486 | +€1,402 | +17.3% |
| Recurring financial charges | 65 | €8,084 | €9,486 | +€1,402 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€869 | -€60,793 | -€59,924 | -6895.7% |
| Income taxes | 67/77 | €907 | - | -€907 | |
| Profit (loss) for the period | 9904 | -€1,776 | -€60,793 | -€59,017 | -3323.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,776 | -€60,793 | -€59,017 | -3323.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.