ROBED: 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.
ROBED
Largest movements
- Cash +€10,273
up €10,273 (+19.9%), from €51,520 to €61,793
mainly Net result for the year (+€14,398) and Tax, wage and social debts (+€1,031)
- Receivables within one year +€4,713
up €4,713 (+262.2%), from €1,798 to €6,511
of which Trade receivables: +€5,891
- Profit (loss) carried forward +€14,398
up €14,398 (+214.2%), from €6,723 to €21,121
- Tax, wage and social debts +€1,031
new in 2025: €1,031
- Gross operating margin +€21,137
up €21,137, from -€1,828 to €19,308
- Taxes +€4,131
new in 2025: €4,131
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 | €53,348 | €68,635 | +€15,287 | +28.7% |
| Fixed assets | 21/28 | - | €300 | +€300 | |
| Tangible fixed assets | 22/27 | - | €300 | +€300 | |
| Plant, machinery and equipment | 23 | - | €300 | +€300 | |
| Current assets | 29/58 | €53,348 | €68,335 | +€14,988 | +28.1% |
| Amounts receivable within one year | 40/41 | €1,798 | €6,511 | +€4,713 | +262.2% |
| Trade receivables | 40 | €329 | €6,220 | +€5,891 | +1792.9% |
| Other amounts receivable | 41 | €1,469 | €291 | -€1,178 | -80.2% |
| Cash at bank and in hand | 54/58 | €51,520 | €61,793 | +€10,273 | +19.9% |
| Deferred charges and accrued income | 490/1 | €30 | €31 | +€1 | +3.1% |
| Total equity and liabilities | 10/49 | €53,348 | €68,635 | +€15,287 | +28.7% |
| Equity | 10/15 | €45,183 | €59,581 | +€14,398 | +31.9% |
| Contributions | 10/11 | €7,550 | €7,550 | = | 0.0% |
| Reserves | 13 | €30,910 | €30,910 | = | 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 | €29,050 | €29,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,723 | €21,121 | +€14,398 | +214.2% |
| Amounts payable | 17/49 | €8,165 | €9,054 | +€889 | +10.9% |
| Amounts payable within one year | 42/48 | €8,165 | €9,054 | +€889 | +10.9% |
| Trade debts | 44 | €345 | €228 | -€117 | -33.9% |
| Suppliers | 440/4 | €345 | €228 | -€117 | -33.9% |
| Taxes, remuneration and social security | 45 | - | €1,031 | +€1,031 | |
| Taxes | 450/3 | - | €1,031 | +€1,031 | |
| Other amounts payable | 47/48 | €7,820 | €7,795 | -€25 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €132 | +€132 | |
| Other operating charges | 640/8 | €449 | €445 | -€4 | -0.9% |
| Gross operating margin | 9900 | -€1,828 | €19,308 | +€21,137 | |
| Operating profit (loss) | 9901 | -€2,278 | €18,731 | +€21,009 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €218 | €212 | -€5 | -2.5% |
| Recurring financial charges | 65 | €218 | €212 | -€5 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,495 | €18,529 | +€21,024 | |
| Income taxes | 67/77 | - | €4,131 | +€4,131 | |
| Profit (loss) for the period | 9904 | -€2,495 | €14,398 | +€16,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,495 | €14,398 | +€16,894 |
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 8 October 2026 via checked.be.