ROBERT IT CONSULT: 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.
ROBERT IT CONSULT
Largest movements
- Cash +€32,850
up €32,850 (+114.8%), from €28,609 to €61,458
mainly Net result for the year (+€45,031) and Tax, wage and social debts (+€4,700)
- Tangible fixed assets +€4,794
up €4,794 (+46.5%), from €10,318 to €15,112
- Receivables within one year +€968
up €968 (+6.4%), from €15,216 to €16,185
of which Trade receivables: +€1,262
- Profit (loss) carried forward +€45,031
up €45,031 (+170.9%), from €26,342 to €71,373
- Other debts -€8,060
down €8,060 (-94.3%), from €8,550 to €490
- Tax, wage and social debts +€4,700
up €4,700 (+46.2%), from €10,164 to €14,864
- Debts after one year -€2,597
down €2,597 (-85.4%), from €3,042 to €445
- Gross operating margin +€25,695
up €25,695 (+68.5%), from €37,511 to €63,206
- Taxes +€4,784
up €4,784 (+65.3%), from €7,330 to €12,114
- Depreciation +€1,584
up €1,584 (+83.7%), from €1,893 to €3,476
- Financial charges +€666
up €666 (+34.7%), from €1,918 to €2,584
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 | €54,143 | €93,027 | +€38,884 | +71.8% |
| Fixed assets | 21/28 | €10,318 | €15,112 | +€4,794 | +46.5% |
| Tangible fixed assets | 22/27 | €10,318 | €15,112 | +€4,794 | +46.5% |
| Furniture and vehicles | 24 | €10,318 | €15,112 | +€4,794 | +46.5% |
| Current assets | 29/58 | €43,825 | €77,915 | +€34,090 | +77.8% |
| Amounts receivable within one year | 40/41 | €15,216 | €16,185 | +€968 | +6.4% |
| Trade receivables | 40 | €14,738 | €16,000 | +€1,262 | +8.6% |
| Other amounts receivable | 41 | €479 | €185 | -€294 | -61.4% |
| Cash at bank and in hand | 54/58 | €28,609 | €61,458 | +€32,850 | +114.8% |
| Deferred charges and accrued income | 490/1 | - | €272 | +€272 | |
| Total equity and liabilities | 10/49 | €54,143 | €93,027 | +€38,884 | +71.8% |
| Equity | 10/15 | €29,342 | €74,373 | +€45,031 | +153.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,342 | €71,373 | +€45,031 | +170.9% |
| Amounts payable | 17/49 | €24,801 | €18,654 | -€6,147 | -24.8% |
| Amounts payable after more than one year | 17 | €3,042 | €445 | -€2,597 | -85.4% |
| Financial debts | 170/4 | €3,042 | €445 | -€2,597 | -85.4% |
| Amounts payable within one year | 42/48 | €21,759 | €18,209 | -€3,550 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €2,479 | €2,597 | +€119 | +4.8% |
| Trade debts | 44 | €566 | €258 | -€308 | -54.5% |
| Suppliers | 440/4 | €566 | €258 | -€308 | -54.5% |
| Taxes, remuneration and social security | 45 | €10,164 | €14,864 | +€4,700 | +46.2% |
| Taxes | 450/3 | €10,164 | €14,864 | +€4,700 | +46.2% |
| Other amounts payable | 47/48 | €8,550 | €490 | -€8,060 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,893 | €3,476 | +€1,584 | +83.7% |
| Other operating charges | 640/8 | €35 | - | -€35 | |
| Gross operating margin | 9900 | €37,511 | €63,206 | +€25,695 | +68.5% |
| Operating profit (loss) | 9901 | €35,584 | €59,730 | +€24,146 | +67.9% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,918 | €2,584 | +€666 | +34.7% |
| Recurring financial charges | 65 | €1,918 | €2,584 | +€666 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €33,672 | €57,145 | +€23,473 | +69.7% |
| Income taxes | 67/77 | €7,330 | €12,114 | +€4,784 | +65.3% |
| Profit (loss) for the period | 9904 | €26,342 | €45,031 | +€18,689 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,342 | €45,031 | +€18,689 | +70.9% |
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 4 October 2026 via checked.be.