RoBenSan: 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.
RoBenSan
Largest movements
- Cash +€46,699
up €46,699 (+121.7%), from €38,358 to €85,057
mainly Net result for the year (+€44,204) and Tax, wage and social debts (+€14,973)
- Receivables within one year +€7,007
up €7,007 (+149.5%), from €4,688 to €11,696
of which Trade receivables: +€4,666
- Tangible fixed assets +€4,918
up €4,918 (+12.4%), from €39,641 to €44,559
of which Furniture and vehicles: +€10,861
- Profit (loss) carried forward +€38,705
up €38,705 (+172.0%), from €22,500 to €61,205
- Tax, wage and social debts +€14,973
up €14,973 (+135.5%), from €11,049 to €26,022
of which Taxes: +€13,122
- Trade debts +€4,462
up €4,462 (+43.1%), from €10,348 to €14,810
- Gross operating margin +€50,613
up €50,613 (+87.8%), from €57,642 to €108,255
- Staff costs +€17,378
up €17,378 (+92.7%), from €18,739 to €36,118
- Depreciation +€5,392
up €5,392 (+119.2%), from €4,523 to €9,915
- Taxes +€5,341
up €5,341 (+90.1%), from €5,925 to €11,267
- Financial charges +€1,756
up €1,756 (+251.2%), from €699 to €2,455
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 | €92,337 | €150,134 | +€57,797 | +62.6% |
| Fixed assets | 21/28 | €43,441 | €48,359 | +€4,918 | +11.3% |
| Tangible fixed assets | 22/27 | €39,641 | €44,559 | +€4,918 | +12.4% |
| Plant, machinery and equipment | 23 | €18,412 | €14,004 | -€4,408 | -23.9% |
| Furniture and vehicles | 24 | €989 | €11,850 | +€10,861 | +1098.2% |
| Other tangible fixed assets | 26 | €20,239 | €18,704 | -€1,535 | -7.6% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €48,897 | €101,775 | +€52,879 | +108.1% |
| Stocks and contracts in progress | 3 | €2,742 | €3,022 | +€279 | +10.2% |
| Stocks | 30/36 | €2,742 | €3,022 | +€279 | +10.2% |
| Amounts receivable within one year | 40/41 | €4,688 | €11,696 | +€7,007 | +149.5% |
| Trade receivables | 40 | €4,251 | €8,917 | +€4,666 | +109.7% |
| Other amounts receivable | 41 | €437 | €2,779 | +€2,342 | +535.9% |
| Cash at bank and in hand | 54/58 | €38,358 | €85,057 | +€46,699 | +121.7% |
| Deferred charges and accrued income | 490/1 | €3,108 | €2,001 | -€1,107 | -35.6% |
| Total equity and liabilities | 10/49 | €92,337 | €150,134 | +€57,797 | +62.6% |
| Equity | 10/15 | €67,500 | €106,205 | +€38,705 | +57.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,500 | €61,205 | +€38,705 | +172.0% |
| Amounts payable | 17/49 | €24,837 | €43,929 | +€19,091 | +76.9% |
| Amounts payable within one year | 42/48 | €24,837 | €43,929 | +€19,091 | +76.9% |
| Trade debts | 44 | €10,348 | €14,810 | +€4,462 | +43.1% |
| Suppliers | 440/4 | €10,348 | €14,810 | +€4,462 | +43.1% |
| Taxes, remuneration and social security | 45 | €11,049 | €26,022 | +€14,973 | +135.5% |
| Taxes | 450/3 | €9,112 | €22,233 | +€13,122 | +144.0% |
| Remuneration and social security | 454/9 | €1,938 | €3,789 | +€1,851 | +95.5% |
| Other amounts payable | 47/48 | €3,440 | €3,097 | -€343 | -10.0% |
| Remuneration, social security and pensions | 62 | €18,739 | €36,118 | +€17,378 | +92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,523 | €9,915 | +€5,392 | +119.2% |
| Other operating charges | 640/8 | €2,782 | €4,246 | +€1,464 | +52.6% |
| Non-recurring operating charges | 66A | - | €62 | +€62 | |
| Gross operating margin | 9900 | €57,642 | €108,255 | +€50,613 | +87.8% |
| Operating profit (loss) | 9901 | €31,597 | €57,914 | +€26,317 | +83.3% |
| Financial income | 75/76B | €26 | €12 | -€14 | -54.5% |
| Recurring financial income | 75 | €26 | €12 | -€14 | -54.5% |
| Financial charges | 65/66B | €699 | €2,455 | +€1,756 | +251.2% |
| Recurring financial charges | 65 | €699 | €2,455 | +€1,756 | +251.2% |
| Profit (loss) for the period before taxes | 9903 | €30,925 | €55,471 | +€24,547 | +79.4% |
| Income taxes | 67/77 | €5,925 | €11,267 | +€5,341 | +90.1% |
| Profit (loss) for the period | 9904 | €24,999 | €44,204 | +€19,205 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,999 | €44,204 | +€19,205 | +76.8% |
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 10 October 2026 via checked.be.