ROBE: 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.
ROBE
Largest movements
- Stocks and contracts -€18,175
down €18,175 (-61.0%), from €29,771 to €11,597
- Cash +€14,580
up €14,580 (+207.3%), from €7,033 to €21,613
mainly Stocks and contracts (+€18,175) and Net result for the year (+€5,671)
- Receivables within one year +€7,895
up €7,895 (+102.9%), from €7,670 to €15,566
of which Other amounts receivable: +€15,566
- Financial fixed assets -€1,079
no longer reported in 2025 (was €1,079)
- Profit (loss) carried forward +€5,671
up €5,671 (+19.4%), from €29,252 to €34,923
- Trade debts -€4,678
down €4,678 (-85.5%), from €5,473 to €794
- Tax, wage and social debts +€2,727
up €2,727 (+25.3%), from €10,797 to €13,524
- Purchases and services -€19,460
down €19,460 (-5.2%), from €371,526 to €352,066
- Other operating charges +€15,397
up €15,397 (+748.9%), from €2,056 to €17,453
- Turnover -€14,428
down €14,428 (-3.7%), from €391,153 to €376,724
- Gross operating margin +€11,708
up €11,708 (+56.2%), from €20,827 to €32,535
- Financial charges -€4,971
down €4,971 (-40.4%), from €12,299 to €7,328
of which Non-recurring financial charges: -€11,900
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 | €48,271 | €51,991 | +€3,720 | +7.7% |
| Fixed assets | 21/28 | €3,797 | €3,216 | -€581 | -15.3% |
| Tangible fixed assets | 22/27 | €2,717 | €3,216 | +€498 | +18.3% |
| Plant, machinery and equipment | 23 | €2,717 | €2,117 | -€600 | -22.1% |
| Furniture and vehicles | 24 | - | €1,098 | +€1,098 | |
| Financial fixed assets | 28 | €1,079 | - | -€1,079 | |
| Current assets | 29/58 | €44,475 | €48,776 | +€4,301 | +9.7% |
| Stocks and contracts in progress | 3 | €29,771 | €11,597 | -€18,175 | -61.0% |
| Stocks | 30/36 | €29,771 | €11,597 | -€18,175 | -61.0% |
| Amounts receivable within one year | 40/41 | €7,670 | €15,566 | +€7,895 | +102.9% |
| Trade receivables | 40 | €7,670 | - | -€7,670 | |
| Other amounts receivable | 41 | - | €15,566 | +€15,566 | |
| Cash at bank and in hand | 54/58 | €7,033 | €21,613 | +€14,580 | +207.3% |
| Total equity and liabilities | 10/49 | €48,271 | €51,991 | +€3,720 | +7.7% |
| Equity | 10/15 | €32,002 | €37,673 | +€5,671 | +17.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,252 | €34,923 | +€5,671 | +19.4% |
| Amounts payable | 17/49 | €16,269 | €14,319 | -€1,951 | -12.0% |
| Amounts payable within one year | 42/48 | €16,269 | €14,319 | -€1,951 | -12.0% |
| Trade debts | 44 | €5,473 | €794 | -€4,678 | -85.5% |
| Suppliers | 440/4 | €5,473 | €794 | -€4,678 | -85.5% |
| Taxes, remuneration and social security | 45 | €10,797 | €13,524 | +€2,727 | +25.3% |
| Taxes | 450/3 | €10,797 | €13,524 | +€2,727 | +25.3% |
| Turnover | 70 | €391,153 | €376,724 | -€14,428 | -3.7% |
| Non-recurring operating income | 76A | - | €1,047 | +€1,047 | |
| Goods, raw materials, services and sundry goods | 60/61 | €371,526 | €352,066 | -€19,460 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €600 | +€600 | |
| Other operating charges | 640/8 | €2,056 | €17,453 | +€15,397 | +748.9% |
| Non-recurring operating charges | 66A | €435 | - | -€435 | |
| Gross operating margin | 9900 | €20,827 | €32,535 | +€11,708 | +56.2% |
| Operating profit (loss) | 9901 | €18,336 | €14,481 | -€3,854 | -21.0% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €12,299 | €7,328 | -€4,971 | -40.4% |
| Recurring financial charges | 65 | €399 | €7,328 | +€6,930 | +1737.2% |
| Non-recurring financial charges | 66B | €11,900 | - | -€11,900 | |
| Profit (loss) for the period before taxes | 9903 | €6,058 | €7,153 | +€1,095 | +18.1% |
| Income taxes | 67/77 | €4,748 | €1,482 | -€3,266 | -68.8% |
| Profit (loss) for the period | 9904 | €1,310 | €5,671 | +€4,361 | +332.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | €5,671 | +€4,361 | +332.9% |
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 11 October 2026 via checked.be.