ROBEYNS: 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.
ROBEYNS
Largest movements
- Receivables within one year +€229,134
up €229,134 (+50.4%), from €454,851 to €683,986
of which Trade receivables: +€265,037
- Cash +€211,277
up €211,277 (+184.2%), from €114,680 to €325,957
mainly Depreciation (+€259,869) and Trade debts (+€247,191)
- Tangible fixed assets -€137,447
down €137,447 (-5.0%), from €2.7m to €2.6m
of which Furniture and vehicles: -€175,521
- Trade debts +€247,191
up €247,191 (+142.9%), from €172,955 to €420,145
- Reserves +€80,898
up €80,898 (+6.9%), from €1.2m to €1.3m
- Debts after one year -€39,744
down €39,744 (-2.6%), from €1.6m to €1.5m
- Gross operating margin -€580,436
down €580,436 (-51.6%), from €1.1m to €545,527
- Taxes -€135,891
down €135,891 (-78.9%), from €172,210 to €36,319
- Write-downs +€27,128
new in 2025: €27,128
- Depreciation +€15,880
up €15,880 (+6.5%), from €243,989 to €259,869
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 | €3,346,959 | €3,634,313 | +€287,354 | +8.6% |
| Fixed assets | 21/28 | €2,748,520 | €2,611,073 | -€137,447 | -5.0% |
| Tangible fixed assets | 22/27 | €2,748,520 | €2,611,073 | -€137,447 | -5.0% |
| Land and buildings | 22 | €1,125,050 | €1,116,361 | -€8,689 | -0.8% |
| Plant, machinery and equipment | 23 | €226,900 | €186,063 | -€40,837 | -18.0% |
| Furniture and vehicles | 24 | €993,651 | €818,130 | -€175,521 | -17.7% |
| Other tangible fixed assets | 26 | €402,920 | €490,520 | +€87,600 | +21.7% |
| Current assets | 29/58 | €598,438 | €1,023,240 | +€424,801 | +71.0% |
| Amounts receivable within one year | 40/41 | €454,851 | €683,986 | +€229,134 | +50.4% |
| Trade receivables | 40 | €418,949 | €683,986 | +€265,037 | +63.3% |
| Other amounts receivable | 41 | €35,903 | €0 | -€35,903 | -100.0% |
| Current investments | 50/53 | €101 | €102 | +€2 | +1.5% |
| Cash at bank and in hand | 54/58 | €114,680 | €325,957 | +€211,277 | +184.2% |
| Deferred charges and accrued income | 490/1 | €28,806 | €13,195 | -€15,611 | -54.2% |
| Total equity and liabilities | 10/49 | €3,346,959 | €3,634,313 | +€287,354 | +8.6% |
| Equity | 10/15 | €1,464,333 | €1,545,231 | +€80,898 | +5.5% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €1,174,333 | €1,255,231 | +€80,898 | +6.9% |
| Distributable reserves | 133 | €1,174,333 | €1,255,231 | +€80,898 | +6.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,882,626 | €2,089,082 | +€206,456 | +11.0% |
| Amounts payable after more than one year | 17 | €1,556,959 | €1,517,216 | -€39,744 | -2.6% |
| Financial debts | 170/4 | €1,556,959 | €1,517,216 | -€39,744 | -2.6% |
| Amounts payable within one year | 42/48 | €325,666 | €571,866 | +€246,200 | +75.6% |
| Trade debts | 44 | €172,955 | €420,145 | +€247,191 | +142.9% |
| Suppliers | 440/4 | €172,955 | €420,145 | +€247,191 | +142.9% |
| Taxes, remuneration and social security | 45 | €152,712 | €151,721 | -€991 | -0.6% |
| Taxes | 450/3 | €148,825 | €146,503 | -€2,322 | -1.6% |
| Remuneration and social security | 454/9 | €3,887 | €5,218 | +€1,331 | +34.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €370,078 | €15,426 | -€354,652 | -95.8% |
| Remuneration, social security and pensions | 62 | €60,163 | €62,359 | +€2,196 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243,989 | €259,869 | +€15,880 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,128 | +€27,128 | |
| Other operating charges | 640/8 | €7,774 | €6,901 | -€873 | -11.2% |
| Gross operating margin | 9900 | €1,125,963 | €545,527 | -€580,436 | -51.6% |
| Operating profit (loss) | 9901 | €814,037 | €189,270 | -€624,767 | -76.7% |
| Financial income | 75/76B | €8,701 | €13,004 | +€4,303 | +49.4% |
| Recurring financial income | 75 | €8,701 | €13,004 | +€4,303 | +49.4% |
| Financial charges | 65/66B | €93,020 | €85,057 | -€7,963 | -8.6% |
| Recurring financial charges | 65 | €93,020 | €85,057 | -€7,963 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €729,718 | €117,217 | -€612,501 | -83.9% |
| Income taxes | 67/77 | €172,210 | €36,319 | -€135,891 | -78.9% |
| Profit (loss) for the period | 9904 | €557,508 | €80,898 | -€476,610 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €557,508 | €80,898 | -€476,610 | -85.5% |
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 30 September 2026 via checked.be.