RobEst Consult: 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.
RobEst Consult
Largest movements
- Cash +€122,595
up €122,595 (+103%), from €118,618 to €241,212
mainly Net result for the year (+€61,830) and Receivables within one year (+€40,972)
- Receivables within one year -€40,972
down €40,972 (-80.6%), from €50,813 to €9,841
of which Trade receivables: -€40,986
- Deferred charges and accrued income +€17,702
up €17,702 (+950%), from €1,864 to €19,566
- Tangible fixed assets -€10,221
down €10,221 (-20.9%), from €48,962 to €38,741
of which Furniture and vehicles: -€7,141
- Reserves +€61,830
up €61,830 (+31.4%), from €196,782 to €258,612
of which Non-distributable reserves: +€61,830
- Tax, wage and social debts +€27,222
up €27,222 (+146%), from €18,613 to €45,835
- Other debts +€6,515
new in 2025: €6,515
- Debts after one year -€3,271
no longer reported in 2025 (was €3,271)
- Current portion of long-term debt -€3,143
down €3,143 (-49.0%), from €6,414 to €3,271
- Gross operating margin +€72,772
up €72,772 (+178%), from €40,952 to €113,724
- Taxes +€24,798
up €24,798 (+235%), from €10,556 to €35,355
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 | €220,256 | €309,360 | +€89,104 | +40.5% |
| Fixed assets | 21/28 | €48,962 | €38,741 | -€10,221 | -20.9% |
| Tangible fixed assets | 22/27 | €48,962 | €38,741 | -€10,221 | -20.9% |
| Land and buildings | 22 | €26,104 | €21,911 | -€4,194 | -16.1% |
| Plant, machinery and equipment | 23 | €3,339 | €4,452 | +€1,113 | +33.3% |
| Furniture and vehicles | 24 | €19,518 | €12,378 | -€7,141 | -36.6% |
| Current assets | 29/58 | €171,295 | €270,620 | +€99,325 | +58.0% |
| Amounts receivable within one year | 40/41 | €50,813 | €9,841 | -€40,972 | -80.6% |
| Trade receivables | 40 | €50,061 | €9,075 | -€40,986 | -81.9% |
| Other amounts receivable | 41 | €752 | €766 | +€14 | +1.9% |
| Cash at bank and in hand | 54/58 | €118,618 | €241,212 | +€122,595 | +103% |
| Deferred charges and accrued income | 490/1 | €1,864 | €19,566 | +€17,702 | +950% |
| Total equity and liabilities | 10/49 | €220,256 | €309,360 | +€89,104 | +40.5% |
| Equity | 10/15 | €191,910 | €253,740 | +€61,830 | +32.2% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Contributions outside capital | 11 | €10 | €10 | = | 0.0% |
| Other | 1109/19 | €10 | €10 | = | 0.0% |
| Reserves | 13 | €196,782 | €258,612 | +€61,830 | +31.4% |
| Non-distributable reserves | 130/1 | €195,683 | €257,513 | +€61,830 | +31.6% |
| Reserves not available under the articles | 1311 | €195,683 | €257,513 | +€61,830 | +31.6% |
| Distributable reserves | 133 | €1,099 | €1,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,882 | -€4,882 | = | 0.0% |
| Amounts payable | 17/49 | €28,347 | €55,620 | +€27,274 | +96.2% |
| Amounts payable after more than one year | 17 | €3,271 | - | -€3,271 | |
| Financial debts | 170/4 | €3,271 | - | -€3,271 | |
| Amounts payable within one year | 42/48 | €25,027 | €55,620 | +€30,594 | +122% |
| Current portion of amounts payable after more than one year | 42 | €6,414 | €3,271 | -€3,143 | -49.0% |
| Taxes, remuneration and social security | 45 | €18,613 | €45,835 | +€27,222 | +146% |
| Taxes | 450/3 | €18,613 | €45,835 | +€27,222 | +146% |
| Other amounts payable | 47/48 | - | €6,515 | +€6,515 | |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,665 | €14,685 | +€1,021 | +7.5% |
| Other operating charges | 640/8 | €1,007 | €1,576 | +€569 | +56.6% |
| Gross operating margin | 9900 | €40,952 | €113,724 | +€72,772 | +178% |
| Operating profit (loss) | 9901 | €26,280 | €97,462 | +€71,182 | +271% |
| Financial charges | 65/66B | €424 | €277 | -€146 | -34.5% |
| Recurring financial charges | 65 | €424 | €277 | -€146 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €25,857 | €97,185 | +€71,328 | +276% |
| Income taxes | 67/77 | €10,556 | €35,355 | +€24,798 | +235% |
| Profit (loss) for the period | 9904 | €15,300 | €61,830 | +€46,530 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €15,300 | €61,830 | +€46,530 | +304% |
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 29 October 2026 via checked.be.