Robema: 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.
Robema
Largest movements
- Receivables within one year +€993,989
up €993,989 (+86.5%), from €1.1m to €2.1m
of which Other amounts receivable: +€796,476
- Cash +€666,690
up €666,690 (+51.3%), from €1.3m to €2.0m
mainly Net result for the year (+€1.6m) and Other debts (+€1.2m)
- Current investments +€200,177
new in 2024: €200,177
- Other debts +€1.2m
new in 2024: €1.2m
- Profit (loss) carried forward +€415,630
up €415,630 (+95.2%), from €436,618 to €852,248
- Trade debts +€259,426
up €259,426 (+20.4%), from €1.3m to €1.5m
- Gross operating margin +€1.3m
up €1.3m (+165.6%), from €791,990 to €2.1m
- Staff costs -€218,298
down €218,298 (-33.6%), from €649,806 to €431,508
- Financial income -€208,886
down €208,886 (-52.8%), from €395,521 to €186,635
- Taxes +€172,650
up €172,650 (+564.4%), from €30,590 to €203,240
- Financial charges -€49,676
down €49,676 (-74.3%), from €66,878 to €17,202
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 | €2,525,873 | €4,397,127 | +€1.9m | +74.1% |
| Fixed assets | 21/28 | €75,819 | €85,452 | +€9,633 | +12.7% |
| Tangible fixed assets | 22/27 | €51,090 | €75,023 | +€23,932 | +46.8% |
| Furniture and vehicles | 24 | €44,104 | €69,943 | +€25,838 | +58.6% |
| Other tangible fixed assets | 26 | €6,986 | €5,080 | -€1,906 | -27.3% |
| Financial fixed assets | 28 | €24,728 | €10,429 | -€14,299 | -57.8% |
| Current assets | 29/58 | €2,450,055 | €4,311,675 | +€1.9m | +76.0% |
| Amounts receivable within one year | 40/41 | €1,148,541 | €2,142,530 | +€993,989 | +86.5% |
| Trade receivables | 40 | €1,047,948 | €1,245,461 | +€197,513 | +18.8% |
| Other amounts receivable | 41 | €100,593 | €897,069 | +€796,476 | +791.8% |
| Current investments | 50/53 | - | €200,177 | +€200,177 | |
| Cash at bank and in hand | 54/58 | €1,298,502 | €1,965,193 | +€666,690 | +51.3% |
| Deferred charges and accrued income | 490/1 | €3,011 | €3,776 | +€765 | +25.4% |
| Total equity and liabilities | 10/49 | €2,525,873 | €4,397,127 | +€1.9m | +74.1% |
| Equity | 10/15 | €1,137,557 | €1,553,187 | +€415,630 | +36.5% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €614,176 | €614,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Distributable reserves | 133 | €605,500 | €605,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €436,618 | €852,248 | +€415,630 | +95.2% |
| Amounts payable | 17/49 | €1,388,316 | €2,843,940 | +€1.5m | +104.8% |
| Amounts payable after more than one year | 17 | €20,062 | €4,666 | -€15,396 | -76.7% |
| Financial debts | 170/4 | €20,062 | €4,666 | -€15,396 | -76.7% |
| Amounts payable within one year | 42/48 | €1,368,254 | €2,839,274 | +€1.5m | +107.5% |
| Current portion of amounts payable after more than one year | 42 | €15,854 | €8,341 | -€7,513 | -47.4% |
| Trade debts | 44 | €1,271,157 | €1,530,583 | +€259,426 | +20.4% |
| Suppliers | 440/4 | €1,271,157 | €1,530,583 | +€259,426 | +20.4% |
| Taxes, remuneration and social security | 45 | €81,243 | €100,350 | +€19,107 | +23.5% |
| Taxes | 450/3 | €33,085 | €53,154 | +€20,069 | +60.7% |
| Remuneration and social security | 454/9 | €48,158 | €47,196 | -€962 | -2.0% |
| Other amounts payable | 47/48 | - | €1,200,000 | +€1.2m | |
| Non-recurring operating income | 76A | - | €863,382 | +€863,382 | |
| Remuneration, social security and pensions | 62 | €649,806 | €431,508 | -€218,298 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,731 | €20,512 | -€17,219 | -45.6% |
| Other operating charges | 640/8 | €5,505 | €2,164 | -€3,341 | -60.7% |
| Gross operating margin | 9900 | €791,990 | €2,103,620 | +€1.3m | +165.6% |
| Operating profit (loss) | 9901 | €98,948 | €1,649,437 | +€1.6m | +1567.0% |
| Financial income | 75/76B | €395,521 | €186,635 | -€208,886 | -52.8% |
| Recurring financial income | 75 | €395,521 | €186,635 | -€208,886 | -52.8% |
| Financial charges | 65/66B | €66,878 | €17,202 | -€49,676 | -74.3% |
| Recurring financial charges | 65 | €66,878 | €17,202 | -€49,676 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €427,591 | €1,818,870 | +€1.4m | +325.4% |
| Income taxes | 67/77 | €30,590 | €203,240 | +€172,650 | +564.4% |
| Profit (loss) for the period | 9904 | €397,001 | €1,615,630 | +€1.2m | +307.0% |
| Profit (loss) for the period to be appropriated | 9905 | €397,001 | €1,615,630 | +€1.2m | +307.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.