Roberta Law: 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.
Roberta Law
Largest movements
- Receivables within one year -€35,875
down €35,875 (-94.9%), from €37,784 to €1,909
of which Other amounts receivable: -€27,419
- Cash -€29,672
down €29,672 (-93.8%), from €31,620 to €1,947
mainly Net result for the year (-€39,999) and Other debts (-€27,126)
- Tangible fixed assets -€6,048
down €6,048 (-70.3%), from €8,609 to €2,561
- Profit (loss) carried forward -€39,999
new in 2025: -€39,999
- Other debts -€27,126
down €27,126 (-67.2%), from €40,385 to €13,259
- Tax, wage and social debts -€4,099
down €4,099 (-71.4%), from €5,743 to €1,644
- Gross operating margin -€62,818
down €62,818, from €30,010 to -€32,808
- Taxes -€7,562
down €7,562 (-98.2%), from €7,701 to €140
- Financial income -€1,487
down €1,487 (-100.0%), from €1,487 to €0
- Depreciation -€1,425
down €1,425 (-19.1%), from €7,473 to €6,048
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 | €78,823 | €7,973 | -€70,851 | -89.9% |
| Fixed assets | 21/28 | €9,009 | €2,961 | -€6,048 | -67.1% |
| Tangible fixed assets | 22/27 | €8,609 | €2,561 | -€6,048 | -70.3% |
| Furniture and vehicles | 24 | €8,609 | €2,561 | -€6,048 | -70.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €69,814 | €5,011 | -€64,803 | -92.8% |
| Amounts receivable within one year | 40/41 | €37,784 | €1,909 | -€35,875 | -94.9% |
| Trade receivables | 40 | €9,908 | €1,451 | -€8,457 | -85.4% |
| Other amounts receivable | 41 | €27,876 | €457 | -€27,419 | -98.4% |
| Cash at bank and in hand | 54/58 | €31,620 | €1,947 | -€29,672 | -93.8% |
| Deferred charges and accrued income | 490/1 | €410 | €1,155 | +€745 | +181.5% |
| Total equity and liabilities | 10/49 | €78,823 | €7,973 | -€70,851 | -89.9% |
| Equity | 10/15 | €32,696 | -€7,303 | -€39,999 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,696 | €29,696 | = | 0.0% |
| Distributable reserves | 133 | €29,696 | €29,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€39,999 | -€39,999 | |
| Amounts payable | 17/49 | €46,127 | €15,276 | -€30,852 | -66.9% |
| Amounts payable within one year | 42/48 | €46,127 | €15,276 | -€30,852 | -66.9% |
| Trade debts | 44 | - | €373 | +€373 | |
| Suppliers | 440/4 | - | €373 | +€373 | |
| Taxes, remuneration and social security | 45 | €5,743 | €1,644 | -€4,099 | -71.4% |
| Taxes | 450/3 | €5,743 | €1,644 | -€4,099 | -71.4% |
| Other amounts payable | 47/48 | €40,385 | €13,259 | -€27,126 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,473 | €6,048 | -€1,425 | -19.1% |
| Other operating charges | 640/8 | €793 | €827 | +€34 | +4.3% |
| Gross operating margin | 9900 | €30,010 | -€32,808 | -€62,818 | |
| Operating profit (loss) | 9901 | €21,744 | -€39,683 | -€61,427 | |
| Financial income | 75/76B | €1,487 | €0 | -€1,487 | -100.0% |
| Recurring financial income | 75 | €1,487 | €0 | -€1,487 | -100.0% |
| Financial charges | 65/66B | €146 | €176 | +€31 | +20.9% |
| Recurring financial charges | 65 | €146 | €176 | +€31 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €23,086 | -€39,859 | -€62,945 | |
| Income taxes | 67/77 | €7,701 | €140 | -€7,562 | -98.2% |
| Profit (loss) for the period | 9904 | €15,385 | -€39,999 | -€55,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,385 | -€39,999 | -€55,384 |
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 5 October 2026 via checked.be.