ROBERTI: 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.
ROBERTI
Largest movements
- Receivables within one year +€44,277
up €44,277 (+645.8%), from €6,856 to €51,132
of which Other amounts receivable: +€27,983
- Tangible fixed assets +€9,384
up €9,384 (+62.7%), from €14,965 to €24,349
of which Furniture and vehicles: +€12,385
- Deferred charges and accrued income -€3,714
down €3,714 (-71.1%), from €5,226 to €1,513
- Cash -€1,175
down €1,175 (-6.1%), from €19,358 to €18,184
mainly Receivables within one year (-€44,277) and Net result for the year (-€23,157)
- Trade debts +€62,279
up €62,279 (+1280.2%), from €4,865 to €67,144
- Profit (loss) carried forward -€23,157
down €23,157 (-72.8%), from -€31,789 to -€54,946
- Tax, wage and social debts +€5,345
up €5,345 (+35.3%), from €15,160 to €20,505
of which Remuneration and social security: +€3,860
- Debts after one year +€5,085
new in 2025: €5,085
- Accrued charges and deferred income -€5,064
down €5,064 (-96.6%), from €5,244 to €181
- Staff costs +€30,779
up €30,779 (+25.2%), from €122,211 to €152,990
- Gross operating margin -€10,280
down €10,280 (-6.5%), from €158,027 to €147,747
- Other operating charges +€5,366
up €5,366 (+253.7%), from €2,115 to €7,481
- Taxes -€2,151
down €2,151 (-95.6%), from €2,249 to €98
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 | €52,839 | €101,115 | +€48,276 | +91.4% |
| Fixed assets | 21/28 | €14,965 | €24,349 | +€9,384 | +62.7% |
| Tangible fixed assets | 22/27 | €14,965 | €24,349 | +€9,384 | +62.7% |
| Land and buildings | 22 | €14,965 | €10,054 | -€4,911 | -32.8% |
| Plant, machinery and equipment | 23 | - | €1,910 | +€1,910 | |
| Furniture and vehicles | 24 | - | €12,385 | +€12,385 | |
| Current assets | 29/58 | €37,874 | €76,766 | +€38,892 | +102.7% |
| Stocks and contracts in progress | 3 | €6,433 | €5,937 | -€496 | -7.7% |
| Stocks | 30/36 | €6,433 | €5,937 | -€496 | -7.7% |
| Amounts receivable within one year | 40/41 | €6,856 | €51,132 | +€44,277 | +645.8% |
| Trade receivables | 40 | €393 | €16,687 | +€16,294 | +4149.3% |
| Other amounts receivable | 41 | €6,463 | €34,446 | +€27,983 | +433.0% |
| Cash at bank and in hand | 54/58 | €19,358 | €18,184 | -€1,175 | -6.1% |
| Deferred charges and accrued income | 490/1 | €5,226 | €1,513 | -€3,714 | -71.1% |
| Total equity and liabilities | 10/49 | €52,839 | €101,115 | +€48,276 | +91.4% |
| Equity | 10/15 | €26,015 | €2,858 | -€23,157 | -89.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €37,804 | €37,804 | = | 0.0% |
| Distributable reserves | 133 | €37,804 | €37,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,789 | -€54,946 | -€23,157 | -72.8% |
| Amounts payable | 17/49 | €26,824 | €98,257 | +€71,433 | +266.3% |
| Amounts payable after more than one year | 17 | - | €5,085 | +€5,085 | |
| Financial debts | 170/4 | - | €5,085 | +€5,085 | |
| Amounts payable within one year | 42/48 | €21,580 | €92,992 | +€71,412 | +330.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,915 | +€4,915 | |
| Trade debts | 44 | €4,865 | €67,144 | +€62,279 | +1280.2% |
| Suppliers | 440/4 | €4,865 | €67,144 | +€62,279 | +1280.2% |
| Taxes, remuneration and social security | 45 | €15,160 | €20,505 | +€5,345 | +35.3% |
| Taxes | 450/3 | €4,746 | €6,231 | +€1,485 | +31.3% |
| Remuneration and social security | 454/9 | €10,414 | €14,274 | +€3,860 | +37.1% |
| Other amounts payable | 47/48 | €1,556 | €428 | -€1,128 | -72.5% |
| Accrued charges and deferred income | 492/3 | €5,244 | €181 | -€5,064 | -96.6% |
| Remuneration, social security and pensions | 62 | €122,211 | €152,990 | +€30,779 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,056 | €5,180 | -€876 | -14.5% |
| Other operating charges | 640/8 | €2,115 | €7,481 | +€5,366 | +253.7% |
| Gross operating margin | 9900 | €158,027 | €147,747 | -€10,280 | -6.5% |
| Operating profit (loss) | 9901 | €27,645 | -€17,904 | -€45,549 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,814 | €5,155 | +€341 | +7.1% |
| Recurring financial charges | 65 | €4,814 | €5,155 | +€341 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €22,831 | -€23,059 | -€45,890 | |
| Income taxes | 67/77 | €2,249 | €98 | -€2,151 | -95.6% |
| Profit (loss) for the period | 9904 | €20,583 | -€23,157 | -€43,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,583 | -€23,157 | -€43,740 |
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 8 October 2026 via checked.be.