ROBEN CONSULT: 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.
ROBEN CONSULT
Largest movements
- Financial fixed assets +€103,000
up €103,000 (+4.2%), from €2.5m to €2.6m
- Cash -€80,185
down €80,185 (-45.8%), from €174,900 to €94,714
mainly Debts after one year (-€288,149) and Investment in fixed assets (net) (-€119,013)
- Reserves +€388,243
up €388,243 (+28.4%), from €1.4m to €1.8m
- Debts after one year -€288,149
down €288,149 (-33.0%), from €871,942 to €583,793
- Other debts -€44,652
down €44,652 (-33.6%), from €132,827 to €88,175
- Gross operating margin +€42,670
up €42,670 (+6.4%), from €661,879 to €704,549
- Financial income +€21,658
up €21,658 (+3499.0%), from €619 to €22,277
- Taxes +€8,493
up €8,493 (+6.1%), from €138,431 to €146,924
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 | €2,878,608 | €2,878,782 | +€174 | 0.0% |
| Fixed assets | 21/28 | €2,533,696 | €2,627,183 | +€93,487 | +3.7% |
| Tangible fixed assets | 22/27 | €83,696 | €74,183 | -€9,513 | -11.4% |
| Plant, machinery and equipment | 23 | €57,784 | €48,067 | -€9,717 | -16.8% |
| Furniture and vehicles | 24 | €7,070 | €11,234 | +€4,164 | +58.9% |
| Other tangible fixed assets | 26 | €18,842 | €14,883 | -€3,959 | -21.0% |
| Financial fixed assets | 28 | €2,450,000 | €2,553,000 | +€103,000 | +4.2% |
| Current assets | 29/58 | €344,911 | €251,599 | -€93,313 | -27.1% |
| Amounts receivable after more than one year | 29 | €23,130 | €16,390 | -€6,740 | -29.1% |
| Other amounts receivable | 291 | €23,130 | €16,390 | -€6,740 | -29.1% |
| Amounts receivable within one year | 40/41 | €139,996 | €135,213 | -€4,783 | -3.4% |
| Trade receivables | 40 | €95,071 | €128,473 | +€33,402 | +35.1% |
| Other amounts receivable | 41 | €44,925 | €6,740 | -€38,185 | -85.0% |
| Cash at bank and in hand | 54/58 | €174,900 | €94,714 | -€80,185 | -45.8% |
| Deferred charges and accrued income | 490/1 | €6,886 | €5,282 | -€1,604 | -23.3% |
| Total equity and liabilities | 10/49 | €2,878,608 | €2,878,782 | +€174 | 0.0% |
| Equity | 10/15 | €1,376,570 | €1,764,813 | +€388,243 | +28.2% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €1,367,370 | €1,755,613 | +€388,243 | +28.4% |
| Distributable reserves | 133 | €1,367,370 | €1,755,613 | +€388,243 | +28.4% |
| Amounts payable | 17/49 | €1,502,037 | €1,113,969 | -€388,068 | -25.8% |
| Amounts payable after more than one year | 17 | €871,942 | €583,793 | -€288,149 | -33.0% |
| Financial debts | 170/4 | €871,942 | €583,793 | -€288,149 | -33.0% |
| Amounts payable within one year | 42/48 | €630,095 | €530,176 | -€99,919 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €341,525 | €325,142 | -€16,383 | -4.8% |
| Trade debts | 44 | €35,168 | €9,819 | -€25,348 | -72.1% |
| Suppliers | 440/4 | €35,168 | €9,819 | -€25,348 | -72.1% |
| Taxes, remuneration and social security | 45 | €120,576 | €107,039 | -€13,537 | -11.2% |
| Taxes | 450/3 | €102,726 | €92,273 | -€10,453 | -10.2% |
| Remuneration and social security | 454/9 | €17,849 | €14,766 | -€3,084 | -17.3% |
| Other amounts payable | 47/48 | €132,827 | €88,175 | -€44,652 | -33.6% |
| Remuneration, social security and pensions | 62 | €54,716 | €54,196 | -€520 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,673 | €25,526 | +€5,853 | +29.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €661,879 | €704,549 | +€42,670 | +6.4% |
| Operating profit (loss) | 9901 | €587,373 | €624,708 | +€37,335 | +6.4% |
| Financial income | 75/76B | €619 | €22,277 | +€21,658 | +3499.0% |
| Recurring financial income | 75 | €619 | €22,277 | +€21,658 | +3499.0% |
| Financial charges | 65/66B | €19,861 | €24,310 | +€4,448 | +22.4% |
| Recurring financial charges | 65 | €19,861 | €24,310 | +€4,448 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €568,131 | €622,675 | +€54,545 | +9.6% |
| Income taxes | 67/77 | €138,431 | €146,924 | +€8,493 | +6.1% |
| Profit (loss) for the period | 9904 | €429,699 | €475,751 | +€46,052 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €429,699 | €475,751 | +€46,052 | +10.7% |
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 12 October 2026 via checked.be.