ROBENI: 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.
ROBENI
Largest movements
- Cash +€12,292
up €12,292 (+19.8%), from €62,191 to €74,483
mainly Net result for the year (+€15,826) and Depreciation (+€10,214)
- Tangible fixed assets -€10,214
down €10,214 (-4.6%), from €220,721 to €210,507
- Receivables within one year +€8,214
up €8,214 (+21.3%), from €38,626 to €46,841
- Reserves +€15,826
up €15,826 (+11.2%), from €141,309 to €157,135
of which Distributable reserves: +€15,826
- Other debts -€3,840
down €3,840 (-11.9%), from €32,331 to €28,491
- Tax, wage and social debts -€3,697
down €3,697 (-72.7%), from €5,083 to €1,386
- Gross operating margin +€8,127
up €8,127 (+23.8%), from €34,086 to €42,213
- Taxes +€2,511
up €2,511 (+51.5%), from €4,875 to €7,386
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 | €321,538 | €331,831 | +€10,292 | +3.2% |
| Fixed assets | 21/28 | €220,721 | €210,507 | -€10,214 | -4.6% |
| Tangible fixed assets | 22/27 | €220,721 | €210,507 | -€10,214 | -4.6% |
| Land and buildings | 22 | €220,721 | €210,507 | -€10,214 | -4.6% |
| Current assets | 29/58 | €100,817 | €121,323 | +€20,506 | +20.3% |
| Amounts receivable within one year | 40/41 | €38,626 | €46,841 | +€8,214 | +21.3% |
| Other amounts receivable | 41 | €38,626 | €46,841 | +€8,214 | +21.3% |
| Cash at bank and in hand | 54/58 | €62,191 | €74,483 | +€12,292 | +19.8% |
| Total equity and liabilities | 10/49 | €321,538 | €331,831 | +€10,292 | +3.2% |
| Equity | 10/15 | €283,999 | €299,825 | +€15,826 | +5.6% |
| Contributions | 10/11 | €142,689 | €142,689 | = | 0.0% |
| Reserves | 13 | €141,309 | €157,135 | +€15,826 | +11.2% |
| Non-distributable reserves | 130/1 | €7,449 | €7,449 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,449 | €7,449 | = | 0.0% |
| Distributable reserves | 133 | €133,861 | €149,687 | +€15,826 | +11.8% |
| Amounts payable | 17/49 | €37,540 | €32,006 | -€5,534 | -14.7% |
| Amounts payable within one year | 42/48 | €37,540 | €32,006 | -€5,534 | -14.7% |
| Trade debts | 44 | €126 | €2,130 | +€2,004 | +1590.2% |
| Suppliers | 440/4 | €126 | €2,130 | +€2,004 | +1590.2% |
| Taxes, remuneration and social security | 45 | €5,083 | €1,386 | -€3,697 | -72.7% |
| Taxes | 450/3 | €5,083 | €1,386 | -€3,697 | -72.7% |
| Other amounts payable | 47/48 | €32,331 | €28,491 | -€3,840 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,214 | €10,214 | = | 0.0% |
| Other operating charges | 640/8 | €8,508 | €8,742 | +€234 | +2.8% |
| Gross operating margin | 9900 | €34,086 | €42,213 | +€8,127 | +23.8% |
| Operating profit (loss) | 9901 | €15,364 | €23,257 | +€7,893 | +51.4% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €15,321 | €23,212 | +€7,891 | +51.5% |
| Income taxes | 67/77 | €4,875 | €7,386 | +€2,511 | +51.5% |
| Profit (loss) for the period | 9904 | €10,446 | €15,826 | +€5,381 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,446 | €15,826 | +€5,381 | +51.5% |
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 1 October 2026 via checked.be.