ROBERI: 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.
ROBERI
Largest movements
- Tangible fixed assets +€39,090
up €39,090 (+4.8%), from €806,516 to €845,605
of which Land and buildings: +€47,724
- Cash +€25,432
up €25,432 (+111.5%), from €22,806 to €48,237
mainly Depreciation (+€76,458) and Other debts (+€57,399)
- Other debts +€57,399
up €57,399 (+21.0%), from €273,222 to €330,621
- Debts after one year -€11,907
down €11,907 (-4.0%), from €295,670 to €283,763
- Gross operating margin +€28,937
up €28,937 (+26.8%), from €107,855 to €136,792
- Financial charges +€9,967
up €9,967 (+42.5%), from €23,437 to €33,405
- Depreciation +€9,207
up €9,207 (+13.7%), from €67,251 to €76,458
- Other operating charges +€1,510
up €1,510 (+16.7%), from €9,018 to €10,528
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 | €852,565 | €915,141 | +€62,576 | +7.3% |
| Fixed assets | 21/28 | €806,815 | €845,904 | +€39,090 | +4.8% |
| Tangible fixed assets | 22/27 | €806,516 | €845,605 | +€39,090 | +4.8% |
| Land and buildings | 22 | €763,482 | €811,206 | +€47,724 | +6.3% |
| Plant, machinery and equipment | 23 | €2,286 | €1,386 | -€900 | -39.4% |
| Furniture and vehicles | 24 | €40,748 | €33,013 | -€7,735 | -19.0% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €45,751 | €69,237 | +€23,486 | +51.3% |
| Amounts receivable within one year | 40/41 | €17,960 | €15,621 | -€2,340 | -13.0% |
| Trade receivables | 40 | €17,619 | €13,356 | -€4,263 | -24.2% |
| Other amounts receivable | 41 | €341 | €2,265 | +€1,924 | +563.5% |
| Cash at bank and in hand | 54/58 | €22,806 | €48,237 | +€25,432 | +111.5% |
| Deferred charges and accrued income | 490/1 | €4,984 | €5,378 | +€394 | +7.9% |
| Total equity and liabilities | 10/49 | €852,565 | €915,141 | +€62,576 | +7.3% |
| Equity | 10/15 | €181,284 | €185,848 | +€4,565 | +2.5% |
| Contributions | 10/11 | €57,500 | €57,500 | = | 0.0% |
| Reserves | 13 | €128,531 | €128,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €128,276 | €128,276 | = | 0.0% |
| Other | 1319 | €128,276 | €128,276 | = | 0.0% |
| Tax-exempt reserves | 132 | €255 | €255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,747 | -€182 | +€4,565 | +96.2% |
| Amounts payable | 17/49 | €671,282 | €729,293 | +€58,011 | +8.6% |
| Amounts payable after more than one year | 17 | €295,670 | €283,763 | -€11,907 | -4.0% |
| Financial debts | 170/4 | €295,670 | €283,763 | -€11,907 | -4.0% |
| Amounts payable within one year | 42/48 | €359,699 | €428,927 | +€69,227 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €70,706 | €76,187 | +€5,481 | +7.8% |
| Financial debts | 43 | - | €1,355 | +€1,355 | |
| Credit institutions | 430/8 | - | €1,355 | +€1,355 | |
| Trade debts | 44 | €6,992 | €6,022 | -€970 | -13.9% |
| Suppliers | 440/4 | €6,992 | €6,022 | -€970 | -13.9% |
| Taxes, remuneration and social security | 45 | €8,779 | €14,742 | +€5,963 | +67.9% |
| Taxes | 450/3 | €8,779 | €14,742 | +€5,963 | +67.9% |
| Other amounts payable | 47/48 | €273,222 | €330,621 | +€57,399 | +21.0% |
| Accrued charges and deferred income | 492/3 | €15,913 | €16,603 | +€690 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,251 | €76,458 | +€9,207 | +13.7% |
| Other operating charges | 640/8 | €9,018 | €10,528 | +€1,510 | +16.7% |
| Non-recurring operating charges | 66A | €75 | €110 | +€35 | +46.4% |
| Gross operating margin | 9900 | €107,855 | €136,792 | +€28,937 | +26.8% |
| Operating profit (loss) | 9901 | €31,511 | €49,696 | +€18,185 | +57.7% |
| Financial income | 75/76B | €47 | €11 | -€36 | -76.6% |
| Recurring financial income | 75 | €47 | €11 | -€36 | -76.6% |
| Financial charges | 65/66B | €23,437 | €33,405 | +€9,967 | +42.5% |
| Recurring financial charges | 65 | €23,437 | €33,405 | +€9,967 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €8,121 | €16,303 | +€8,182 | +100.7% |
| Income taxes | 67/77 | €2,665 | €1,738 | -€927 | -34.8% |
| Profit (loss) for the period | 9904 | €5,456 | €14,565 | +€9,109 | +166.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,456 | €14,565 | +€9,109 | +166.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.