ROBEYNS en PARTNERS: 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.
ROBEYNS en PARTNERS
Largest movements
- Tangible fixed assets -€12,423
down €12,423 (-24.5%), from €50,735 to €38,312
of which Furniture and vehicles: -€14,750
- Receivables within one year -€11,052
down €11,052 (-38.5%), from €28,685 to €17,633
of which Trade receivables: -€12,052
- Cash +€9,722
up €9,722 (+1.6%), from €590,155 to €599,877
mainly Net result for the year (+€65,009) and Depreciation (+€14,613)
- Other debts -€69,818
down €69,818 (-90.9%), from €76,768 to €6,951
- Reserves +€65,000
up €65,000 (+13.3%), from €487,970 to €552,970
of which Distributable reserves: +€65,000
- Taxes -€4,568
down €4,568 (-17.7%), from €25,781 to €21,213
- Financial charges -€1,997
down €1,997 (-85.0%), from €2,350 to €353
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 | €672,270 | €657,586 | -€14,684 | -2.2% |
| Fixed assets | 21/28 | €50,735 | €38,312 | -€12,423 | -24.5% |
| Tangible fixed assets | 22/27 | €50,735 | €38,312 | -€12,423 | -24.5% |
| Plant, machinery and equipment | 23 | €1,674 | €4,000 | +€2,326 | +139% |
| Furniture and vehicles | 24 | €49,061 | €34,312 | -€14,750 | -30.1% |
| Current assets | 29/58 | €621,534 | €619,274 | -€2,261 | -0.4% |
| Amounts receivable within one year | 40/41 | €28,685 | €17,633 | -€11,052 | -38.5% |
| Trade receivables | 40 | €28,685 | €16,633 | -€12,052 | -42.0% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €590,155 | €599,877 | +€9,722 | +1.6% |
| Deferred charges and accrued income | 490/1 | €2,694 | €1,764 | -€930 | -34.5% |
| Total equity and liabilities | 10/49 | €672,270 | €657,586 | -€14,684 | -2.2% |
| Equity | 10/15 | €550,048 | €615,057 | +€65,009 | +11.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €487,970 | €552,970 | +€65,000 | +13.3% |
| Non-distributable reserves | 130/1 | €21,190 | €21,190 | = | 0.0% |
| Legal reserve | 130 | €21,190 | €21,190 | = | 0.0% |
| Distributable reserves | 133 | €466,780 | €531,780 | +€65,000 | +13.9% |
| Profit (loss) carried forward | 14 | €78 | €87 | +€9 | +11.2% |
| Amounts payable | 17/49 | €122,222 | €42,529 | -€79,693 | -65.2% |
| Amounts payable within one year | 42/48 | €91,539 | €12,964 | -€78,575 | -85.8% |
| Trade debts | 44 | €5,850 | €2,575 | -€3,275 | -56.0% |
| Suppliers | 440/4 | €5,850 | €2,575 | -€3,275 | -56.0% |
| Taxes, remuneration and social security | 45 | €8,921 | €3,438 | -€5,482 | -61.5% |
| Taxes | 450/3 | €6,721 | €3,438 | -€3,282 | -48.8% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts payable | 47/48 | €76,768 | €6,951 | -€69,818 | -90.9% |
| Accrued charges and deferred income | 492/3 | €30,683 | €29,565 | -€1,118 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,706 | €14,613 | -€93 | -0.6% |
| Other operating charges | 640/8 | €61 | €698 | +€636 | +1,042% |
| Gross operating margin | 9900 | €100,923 | €101,885 | +€962 | +1.0% |
| Operating profit (loss) | 9901 | €86,156 | €86,574 | +€419 | +0.5% |
| Financial charges | 65/66B | €2,350 | €353 | -€1,997 | -85.0% |
| Recurring financial charges | 65 | €2,350 | €353 | -€1,997 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €83,806 | €86,221 | +€2,416 | +2.9% |
| Income taxes | 67/77 | €25,781 | €21,213 | -€4,568 | -17.7% |
| Profit (loss) for the period | 9904 | €58,025 | €65,009 | +€6,984 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,025 | €65,009 | +€6,984 | +12.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.