ROBERT YVAN NEGOCE: 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 YVAN NEGOCE
Largest movements
- Receivables within one year -€2,661
down €2,661 (-16.6%), from €15,984 to €13,323
of which Trade receivables: -€2,508
- Stocks and contracts -€802
down €802 (-17.6%), from €4,554 to €3,752
- Trade debts -€2,256
down €2,256 (-42.4%), from €5,317 to €3,061
- Profit (loss) carried forward -€1,241
down €1,241 (-4.0%), from -€31,174 to -€32,416
- Gross operating margin +€963
up €963 (+55.0%), from -€1,753 to -€789
- Other operating charges +€483
up €483, from €0 to €483
- Financial income +€160
up €160 (+98.3%), from €163 to €322
- Financial charges -€114
down €114 (-28.2%), from €406 to €291
- Depreciation -€107
down €107 (-100%), from €107 to €0
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.
Derived cash bridge
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 | €24,855 | €21,569 | -€3,287 | -13.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €24,855 | €21,569 | -€3,287 | -13.2% |
| Stocks and contracts in progress | 3 | €4,554 | €3,752 | -€802 | -17.6% |
| Stocks | 30/36 | €4,554 | €3,752 | -€802 | -17.6% |
| Amounts receivable within one year | 40/41 | €15,984 | €13,323 | -€2,661 | -16.6% |
| Trade receivables | 40 | €11,763 | €9,255 | -€2,508 | -21.3% |
| Other amounts receivable | 41 | €4,221 | €4,068 | -€153 | -3.6% |
| Cash at bank and in hand | 54/58 | €4,155 | €4,338 | +€184 | +4.4% |
| Deferred charges and accrued income | 490/1 | €163 | €155 | -€7 | -4.4% |
| Total equity and liabilities | 10/49 | €24,855 | €21,569 | -€3,287 | -13.2% |
| Equity | 10/15 | -€24,974 | -€26,216 | -€1,241 | -5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,174 | -€32,416 | -€1,241 | -4.0% |
| Amounts payable | 17/49 | €49,829 | €47,784 | -€2,045 | -4.1% |
| Amounts payable after more than one year | 17 | €44,512 | €44,512 | = | 0.0% |
| Other amounts payable | 178/9 | €44,512 | €44,512 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,317 | €3,272 | -€2,045 | -38.5% |
| Trade debts | 44 | €5,317 | €3,061 | -€2,256 | -42.4% |
| Suppliers | 440/4 | €5,317 | €3,061 | -€2,256 | -42.4% |
| Advances received on contracts in progress | 46 | - | €211 | +€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €0 | -€107 | -100% |
| Other operating charges | 640/8 | €0 | €483 | +€483 | |
| Gross operating margin | 9900 | -€1,753 | -€789 | +€963 | +55.0% |
| Operating profit (loss) | 9901 | -€1,860 | -€1,272 | +€587 | +31.6% |
| Financial income | 75/76B | €163 | €322 | +€160 | +98.3% |
| Recurring financial income | 75 | €163 | €322 | +€160 | +98.3% |
| Financial charges | 65/66B | €406 | €291 | -€114 | -28.2% |
| Recurring financial charges | 65 | €406 | €291 | -€114 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,103 | -€1,241 | +€862 | +41.0% |
| Profit (loss) for the period | 9904 | -€2,103 | -€1,241 | +€862 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,103 | -€1,241 | +€862 | +41.0% |
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 25 October 2026 via checked.be.