ROBERTOS: 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.
ROBERTOS
Largest movements
- Tangible fixed assets -€9,017
down €9,017 (-17.6%), from €51,371 to €42,354
of which Furniture and vehicles: -€12,308
- Cash -€7,619
down €7,619 (-56.9%), from €13,401 to €5,781
mainly Debts after one year (-€9,823) and Net result for the year (-€9,132)
- Stocks and contracts +€3,232
up €3,232 (+29.4%), from €11,006 to €14,238
- Intangible fixed assets -€1,509
down €1,509 (-17.2%), from €8,764 to €7,255
- Debts after one year -€9,823
down €9,823 (-29.9%), from €32,821 to €22,998
- Profit (loss) carried forward -€9,132
down €9,132 (-50.9%), from -€17,933 to -€27,065
- Other debts +€3,606
up €3,606 (+10.6%), from €34,003 to €37,609
- Trade debts -€2,623
down €2,623 (-31.9%), from €8,226 to €5,603
- Current portion of long-term debt +€2,077
up €2,077 (+16.5%), from €12,613 to €14,690
- Gross operating margin -€23,323
down €23,323 (-59.0%), from €39,517 to €16,195
- Depreciation +€5,920
up €5,920 (+51.9%), from €11,401 to €17,321
- Other operating charges -€3,315
down €3,315 (-48.9%), from €6,780 to €3,465
- Financial income -€768
down €768 (-46.3%), from €1,656 to €889
- Financial charges +€745
up €745 (+49.4%), from €1,509 to €2,254
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 | €90,578 | €75,325 | -€15,253 | -16.8% |
| Fixed assets | 21/28 | €65,438 | €54,912 | -€10,526 | -16.1% |
| Intangible fixed assets | 21 | €8,764 | €7,255 | -€1,509 | -17.2% |
| Tangible fixed assets | 22/27 | €51,371 | €42,354 | -€9,017 | -17.6% |
| Plant, machinery and equipment | 23 | €4,636 | €7,927 | +€3,291 | +71.0% |
| Furniture and vehicles | 24 | €46,735 | €34,427 | -€12,308 | -26.3% |
| Financial fixed assets | 28 | €5,303 | €5,303 | = | 0.0% |
| Current assets | 29/58 | €25,140 | €20,413 | -€4,727 | -18.8% |
| Stocks and contracts in progress | 3 | €11,006 | €14,238 | +€3,232 | +29.4% |
| Stocks | 30/36 | €11,006 | €14,238 | +€3,232 | +29.4% |
| Amounts receivable within one year | 40/41 | €733 | €394 | -€339 | -46.3% |
| Trade receivables | 40 | - | €394 | +€394 | |
| Other amounts receivable | 41 | €733 | - | -€733 | |
| Cash at bank and in hand | 54/58 | €13,401 | €5,781 | -€7,619 | -56.9% |
| Total equity and liabilities | 10/49 | €90,578 | €75,325 | -€15,253 | -16.8% |
| Equity | 10/15 | €2,527 | -€6,605 | -€9,132 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,933 | -€27,065 | -€9,132 | -50.9% |
| Amounts payable | 17/49 | €88,050 | €81,930 | -€6,121 | -7.0% |
| Amounts payable after more than one year | 17 | €32,821 | €22,998 | -€9,823 | -29.9% |
| Financial debts | 170/4 | €32,821 | €22,998 | -€9,823 | -29.9% |
| Amounts payable within one year | 42/48 | €55,230 | €58,932 | +€3,702 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €12,613 | €14,690 | +€2,077 | +16.5% |
| Trade debts | 44 | €8,226 | €5,603 | -€2,623 | -31.9% |
| Suppliers | 440/4 | €8,226 | €5,603 | -€2,623 | -31.9% |
| Taxes, remuneration and social security | 45 | €388 | €1,030 | +€642 | +165% |
| Taxes | 450/3 | €382 | €928 | +€547 | +143% |
| Remuneration and social security | 454/9 | €7 | €102 | +€96 | +1,465% |
| Other amounts payable | 47/48 | €34,003 | €37,609 | +€3,606 | +10.6% |
| Remuneration, social security and pensions | 62 | €2,125 | €2,676 | +€551 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,401 | €17,321 | +€5,920 | +51.9% |
| Other operating charges | 640/8 | €6,780 | €3,465 | -€3,315 | -48.9% |
| Gross operating margin | 9900 | €39,517 | €16,195 | -€23,323 | -59.0% |
| Operating profit (loss) | 9901 | €19,211 | -€7,268 | -€26,479 | |
| Financial income | 75/76B | €1,656 | €889 | -€768 | -46.3% |
| Recurring financial income | 75 | €1,656 | €889 | -€768 | -46.3% |
| Financial charges | 65/66B | €1,509 | €2,254 | +€745 | +49.4% |
| Recurring financial charges | 65 | €1,509 | €2,254 | +€745 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €19,358 | -€8,634 | -€27,992 | |
| Income taxes | 67/77 | €220 | €498 | +€279 | +127% |
| Profit (loss) for the period | 9904 | €19,138 | -€9,132 | -€28,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,138 | -€9,132 | -€28,270 |
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 13 October 2026 via checked.be.