ROBERTO: 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.
ROBERTO
Largest movements
- Cash +€17,531
up €17,531 (+42.0%), from €41,714 to €59,245
mainly Net result for the year (+€11,721) and Accrued charges and deferred income (+€6,023)
- Profit (loss) carried forward +€11,721
up €11,721, from -€2,659 to €9,062
- Accrued charges and deferred income +€6,023
new in 2024: €6,023
- Depreciation -€6,137
down €6,137 (-98.3%), from €6,245 to €109
- Gross operating margin +€1,607
up €1,607 (+9.8%), from €16,357 to €17,964
- Taxes +€221
up €221 (+7.5%), from €2,957 to €3,178
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.
Cash bridge derived
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 | €133,682 | €151,427 | +€17,744 | +13.3% |
| Fixed assets | 21/28 | €54,754 | €54,645 | -€109 | -0.2% |
| Tangible fixed assets | 22/27 | €54,754 | €54,645 | -€109 | -0.2% |
| Land and buildings | 22 | €54,754 | €54,537 | -€217 | -0.4% |
| Furniture and vehicles | 24 | - | €109 | +€109 | |
| Current assets | 29/58 | €78,929 | €96,782 | +€17,853 | +22.6% |
| Amounts receivable within one year | 40/41 | €37,214 | €37,536 | +€322 | +0.9% |
| Other amounts receivable | 41 | €37,214 | €37,536 | +€322 | +0.9% |
| Cash at bank and in hand | 54/58 | €41,714 | €59,245 | +€17,531 | +42.0% |
| Total equity and liabilities | 10/49 | €133,682 | €151,427 | +€17,744 | +13.3% |
| Equity | 10/15 | €133,682 | €145,403 | +€11,721 | +8.8% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,659 | €9,062 | +€11,721 | |
| Amounts payable | 17/49 | - | €6,023 | +€6,023 | |
| Accrued charges and deferred income | 492/3 | - | €6,023 | +€6,023 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,245 | €109 | -€6,137 | -98.3% |
| Other operating charges | 640/8 | €2,782 | €2,881 | +€100 | +3.6% |
| Gross operating margin | 9900 | €16,357 | €17,964 | +€1,607 | +9.8% |
| Operating profit (loss) | 9901 | €7,330 | €14,974 | +€7,644 | +104.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €154 | €75 | -€79 | -51.1% |
| Recurring financial charges | 65 | €154 | €75 | -€79 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €7,177 | €14,899 | +€7,722 | +107.6% |
| Income taxes | 67/77 | €2,957 | €3,178 | +€221 | +7.5% |
| Profit (loss) for the period | 9904 | €4,220 | €11,721 | +€7,500 | +177.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,220 | €11,721 | +€7,500 | +177.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.