ROBDAN: 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.
ROBDAN
Largest movements
- Receivables within one year +€178,694
up €178,694 (+106.1%), from €168,472 to €347,166
of which Trade receivables: +€132,641
- Cash -€15,561
down €15,561 (-48.0%), from €32,435 to €16,874
mainly Receivables within one year (-€178,694) and Tax, wage and social debts (-€2,686)
- Trade debts +€134,129
up €134,129 (+607.1%), from €22,093 to €156,222
of which Bills of exchange payable: +€128,482
- Profit (loss) carried forward +€28,566
up €28,566 (+18.9%), from €151,282 to €179,848
- Turnover -€347,043
no longer reported in 2025 (was €347,043)
- Purchases and services -€313,922
no longer reported in 2025 (was €313,922)
- Financial income +€10,913
up €10,913 (+133.2%), from €8,192 to €19,105
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 | €212,518 | €372,527 | +€160,009 | +75.3% |
| Fixed assets | 21/28 | €11,612 | €8,487 | -€3,125 | -26.9% |
| Tangible fixed assets | 22/27 | €11,612 | €8,487 | -€3,125 | -26.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €11,612 | €8,487 | -€3,125 | -26.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €200,906 | €364,040 | +€163,134 | +81.2% |
| Amounts receivable within one year | 40/41 | €168,472 | €347,166 | +€178,694 | +106.1% |
| Trade receivables | 40 | €42,236 | €174,877 | +€132,641 | +314.0% |
| Other amounts receivable | 41 | €126,236 | €172,289 | +€46,053 | +36.5% |
| Cash at bank and in hand | 54/58 | €32,435 | €16,874 | -€15,561 | -48.0% |
| Total equity and liabilities | 10/49 | €212,518 | €372,527 | +€160,009 | +75.3% |
| Equity | 10/15 | €151,392 | €179,958 | +€28,566 | +18.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,282 | €179,848 | +€28,566 | +18.9% |
| Amounts payable | 17/49 | €61,127 | €192,570 | +€131,443 | +215.0% |
| Amounts payable within one year | 42/48 | €61,127 | €192,570 | +€131,443 | +215.0% |
| Trade debts | 44 | €22,093 | €156,222 | +€134,129 | +607.1% |
| Suppliers | 440/4 | €3,900 | €9,547 | +€5,647 | +144.8% |
| Bills of exchange payable | 441 | €18,193 | €146,675 | +€128,482 | +706.2% |
| Taxes, remuneration and social security | 45 | €39,034 | €36,347 | -€2,686 | -6.9% |
| Taxes | 450/3 | €39,034 | €36,347 | -€2,686 | -6.9% |
| Turnover | 70 | €347,043 | - | -€347,043 | |
| Goods, raw materials, services and sundry goods | 60/61 | €313,922 | - | -€313,922 | |
| Remuneration, social security and pensions | 62 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €3,125 | +€2,237 | +251.9% |
| Other operating charges | 640/8 | €2,139 | €1,408 | -€731 | -34.2% |
| Gross operating margin | 9900 | €33,121 | €32,215 | -€906 | -2.7% |
| Operating profit (loss) | 9901 | €29,924 | €27,682 | -€2,243 | -7.5% |
| Financial income | 75/76B | €8,192 | €19,105 | +€10,913 | +133.2% |
| Recurring financial income | 75 | €8,192 | €19,105 | +€10,913 | +133.2% |
| Financial charges | 65/66B | €1,097 | €73 | -€1,024 | -93.3% |
| Recurring financial charges | 65 | €1,097 | €73 | -€1,024 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €37,020 | €46,714 | +€9,694 | +26.2% |
| Income taxes | 67/77 | €16,785 | €18,148 | +€1,364 | +8.1% |
| Profit (loss) for the period | 9904 | €20,235 | €28,566 | +€8,331 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,235 | €28,566 | +€8,331 | +41.2% |
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.