ROBEA: 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.
ROBEA
Largest movements
- Cash -€2,010
no longer reported in 2024 (was €2,010)
mainly Net result for the year (-€7,174) and Trade debts (-€905)
- Receivables within one year -€1,472
down €1,472 (-5.0%), from €29,345 to €27,873
of which Trade receivables: -€1,050
- Profit (loss) carried forward -€7,174
down €7,174 (-34.8%), from €20,602 to €13,428
- Short-term financial debts +€3,985
new in 2024: €3,985
- Trade debts -€905
no longer reported in 2024 (was €905)
- Tax, wage and social debts +€385
up €385 (+27.6%), from €1,395 to €1,780
- Gross operating margin -€12,163
down €12,163, from €6,030 to -€6,133
- Taxes -€802
down €802 (-73.2%), from €1,095 to €293
- Financial charges -€101
down €101 (-15.7%), from €643 to €542
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.
Derived cash bridge
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 | €31,582 | €27,873 | -€3,709 | -11.7% |
| Current assets | 29/58 | €31,582 | €27,873 | -€3,709 | -11.7% |
| Amounts receivable within one year | 40/41 | €29,345 | €27,873 | -€1,472 | -5.0% |
| Trade receivables | 40 | €1,050 | - | -€1,050 | |
| Other amounts receivable | 41 | €28,294 | €27,873 | -€422 | -1.5% |
| Cash at bank and in hand | 54/58 | €2,010 | - | -€2,010 | |
| Deferred charges and accrued income | 490/1 | €227 | - | -€227 | |
| Total equity and liabilities | 10/49 | €31,582 | €27,873 | -€3,709 | -11.7% |
| Equity | 10/15 | €29,282 | €22,108 | -€7,174 | -24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,480 | €2,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,602 | €13,428 | -€7,174 | -34.8% |
| Amounts payable | 17/49 | €2,300 | €5,765 | +€3,465 | +151% |
| Amounts payable within one year | 42/48 | €2,300 | €5,765 | +€3,465 | +151% |
| Financial debts | 43 | - | €3,985 | +€3,985 | |
| Credit institutions | 430/8 | - | €3,985 | +€3,985 | |
| Trade debts | 44 | €905 | - | -€905 | |
| Suppliers | 440/4 | €905 | - | -€905 | |
| Taxes, remuneration and social security | 45 | €1,395 | €1,780 | +€385 | +27.6% |
| Taxes | 450/3 | €1,395 | €1,780 | +€385 | +27.6% |
| Other operating charges | 640/8 | €253 | €206 | -€47 | -18.6% |
| Gross operating margin | 9900 | €6,030 | -€6,133 | -€12,163 | |
| Operating profit (loss) | 9901 | €5,777 | -€6,339 | -€12,116 | |
| Financial charges | 65/66B | €643 | €542 | -€101 | -15.7% |
| Recurring financial charges | 65 | €643 | €542 | -€101 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €5,134 | -€6,881 | -€12,015 | |
| Income taxes | 67/77 | €1,095 | €293 | -€802 | -73.2% |
| Profit (loss) for the period | 9904 | €4,039 | -€7,174 | -€11,213 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,039 | -€7,174 | -€11,213 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.