ROBERT CONSULTING: 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.
ROBERT CONSULTING
Largest movements
- Cash -€172,949
down €172,949 (-45.8%), from €378,008 to €205,060
mainly Stocks and contracts (-€147,706) and Trade debts (-€145,694)
- Stocks and contracts +€147,706
up €147,706 (+11.9%), from €1.2m to €1.4m
- Receivables within one year -€129,497
down €129,497 (-67.3%), from €192,506 to €63,009
of which Trade receivables: -€128,279
- Trade debts -€145,694
down €145,694 (-83.6%), from €174,182 to €28,488
- Tax, wage and social debts -€137,192
down €137,192 (-43.7%), from €314,032 to €176,840
- Profit (loss) carried forward +€100,012
up €100,012 (+15.3%), from €654,500 to €754,512
- Turnover -€671,439
no longer reported in 2024 (was €671,439)
- Gross operating margin -€431,918
down €431,918 (-84.2%), from €513,253 to €81,335
- Taxes -€208,739
down €208,739, from €175,579 to -€33,159
- Purchases and services -€64,070
down €64,070 (-40.5%), from €158,187 to €94,117
- Other operating charges -€13,639
down €13,639 (-71.5%), from €19,078 to €5,439
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.
Derived cash bridge
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 | €3,143,167 | €2,954,417 | -€188,750 | -6.0% |
| Fixed assets | 21/28 | €901,029 | €886,479 | -€14,551 | -1.6% |
| Tangible fixed assets | 22/27 | €901,029 | €886,479 | -€14,551 | -1.6% |
| Land and buildings | 22 | €591,152 | €576,163 | -€14,989 | -2.5% |
| Plant, machinery and equipment | 23 | €1,010 | €3,865 | +€2,855 | +283% |
| Furniture and vehicles | 24 | €4,456 | €2,039 | -€2,417 | -54.2% |
| Other tangible fixed assets | 26 | €304,412 | €304,412 | = | 0.0% |
| Current assets | 29/58 | €2,242,137 | €2,067,938 | -€174,199 | -7.8% |
| Stocks and contracts in progress | 3 | €1,245,459 | €1,393,165 | +€147,706 | +11.9% |
| Stocks | 30/36 | €1,245,459 | €1,393,165 | +€147,706 | +11.9% |
| Amounts receivable within one year | 40/41 | €192,506 | €63,009 | -€129,497 | -67.3% |
| Trade receivables | 40 | €171,733 | €43,454 | -€128,279 | -74.7% |
| Other amounts receivable | 41 | €20,773 | €19,555 | -€1,218 | -5.9% |
| Current investments | 50/53 | €425,000 | €405,472 | -€19,528 | -4.6% |
| Cash at bank and in hand | 54/58 | €378,008 | €205,060 | -€172,949 | -45.8% |
| Deferred charges and accrued income | 490/1 | €1,164 | €1,233 | +€69 | +5.9% |
| Total equity and liabilities | 10/49 | €3,143,167 | €2,954,417 | -€188,750 | -6.0% |
| Equity | 10/15 | €2,646,215 | €2,746,227 | +€100,012 | +3.8% |
| Contributions | 10/11 | €1,328,600 | €1,328,600 | = | 0.0% |
| Reserves | 13 | €663,116 | €663,116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,350 | €14,350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,350 | €14,350 | = | 0.0% |
| Distributable reserves | 133 | €648,766 | €648,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €654,500 | €754,512 | +€100,012 | +15.3% |
| Amounts payable | 17/49 | €496,951 | €208,189 | -€288,762 | -58.1% |
| Amounts payable within one year | 42/48 | €490,765 | €208,189 | -€282,575 | -57.6% |
| Trade debts | 44 | €174,182 | €28,488 | -€145,694 | -83.6% |
| Suppliers | 440/4 | €174,182 | €28,488 | -€145,694 | -83.6% |
| Advances received on contracts in progress | 46 | €2,550 | €2,550 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €314,032 | €176,840 | -€137,192 | -43.7% |
| Taxes | 450/3 | €314,032 | €176,840 | -€137,192 | -43.7% |
| Other amounts payable | 47/48 | - | €311 | +€311 | |
| Accrued charges and deferred income | 492/3 | €6,187 | - | -€6,187 | |
| Turnover | 70 | €671,439 | - | -€671,439 | |
| Non-recurring operating income | 76A | €277,439 | €175,451 | -€101,988 | -36.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €158,187 | €94,117 | -€64,070 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,710 | €18,263 | +€553 | +3.1% |
| Other operating charges | 640/8 | €19,078 | €5,439 | -€13,639 | -71.5% |
| Gross operating margin | 9900 | €513,253 | €81,335 | -€431,918 | -84.2% |
| Operating profit (loss) | 9901 | €476,465 | €57,633 | -€418,832 | -87.9% |
| Financial income | 75/76B | €919 | €9,602 | +€8,684 | +945% |
| Recurring financial income | 75 | €919 | €9,602 | +€8,684 | +945% |
| Financial charges | 65/66B | €12,245 | €382 | -€11,864 | -96.9% |
| Recurring financial charges | 65 | €12,245 | €382 | -€11,864 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €465,138 | €66,853 | -€398,285 | -85.6% |
| Income taxes | 67/77 | €175,579 | -€33,159 | -€208,739 | |
| Profit (loss) for the period | 9904 | €289,558 | €100,012 | -€189,547 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €289,558 | €100,012 | -€189,547 | -65.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.