ROBEYNS VIR: what changed
ROBEYNS VIR
Largest movements
- Stocks and contracts +€54,657
up €54,657 (+937%), from €5,835 to €60,492
- Tangible fixed assets -€29,669
down €29,669 (-94.9%), from €31,269 to €1,600
- Cash -€15,802
down €15,802 (-33.2%), from €47,627 to €31,825
- Intangible fixed assets -€7,411
no longer reported in 2025 (was €7,411)
- Deferred charges and accrued income +€2,415
new in 2025: €2,415
- Profit (loss) carried forward +€40,857
up €40,857 (+44.3%), from -€92,154 to -€51,297
- Debts within one year -€38,922
down €38,922 (-72.0%), from €54,026 to €15,104
- Gross operating margin +€44,664
up €44,664, from -€31,311 to €13,353
- Depreciation -€9,558
down €9,558 (-85.7%), from €11,158 to €1,600
- Other operating charges +€1,713
new in 2025: €1,713
- Taxes -€1,000
new in 2025: -€1,000
Change in the result, 2018 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,538 | €101,473 | +€1,935 | +1.9% |
| Fixed assets | 21/28 | €38,680 | €1,600 | -€37,080 | -95.9% |
| Intangible fixed assets | 21 | €7,411 | - | -€7,411 | |
| Tangible fixed assets | 22/27 | €31,269 | €1,600 | -€29,669 | -94.9% |
| Land and buildings | 22 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €60,858 | €99,873 | +€39,015 | +64.1% |
| Stocks and contracts in progress | 3 | €5,835 | €60,492 | +€54,657 | +937% |
| Stocks | 30/36 | - | €60,492 | +€60,492 | |
| Amounts receivable within one year | 40/41 | €7,396 | €5,142 | -€2,254 | -30.5% |
| Trade receivables | 40 | - | €4,701 | +€4,701 | |
| Other amounts receivable | 41 | - | €441 | +€441 | |
| Cash at bank and in hand | 54/58 | €47,627 | €31,825 | -€15,802 | -33.2% |
| Deferred charges and accrued income | 490/1 | - | €2,415 | +€2,415 | |
| Total equity and liabilities | 10/49 | €99,538 | €101,473 | +€1,935 | +1.9% |
| Equity | 10/15 | €45,512 | €86,369 | +€40,857 | +89.8% |
| Contributions | 10/11 | €137,666 | €137,666 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€92,154 | -€51,297 | +€40,857 | +44.3% |
| Amounts payable | 17/49 | €54,026 | €15,104 | -€38,922 | -72.0% |
| Amounts payable within one year | 42/48 | €54,026 | €15,104 | -€38,922 | -72.0% |
| Trade debts | 44 | €5,192 | €6,497 | +€1,305 | +25.1% |
| Suppliers | 440/4 | - | €6,497 | +€6,497 | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €1,764 | +€1,764 | |
| Taxes | 450/3 | - | €1,764 | +€1,764 | |
| Other amounts payable | 47/48 | - | €6,844 | +€6,844 | |
| Non-recurring operating income | 76A | - | €637 | +€637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,158 | €1,600 | -€9,558 | -85.7% |
| Other operating charges | 640/8 | - | €1,713 | +€1,713 | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | -€31,311 | €13,353 | +€44,664 | |
| Operating profit (loss) | 9901 | -€45,929 | €10,040 | +€55,969 | |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | €60 | €61 | +€1 | +1.5% |
| Financial charges | 65/66B | - | €272 | +€272 | |
| Recurring financial charges | 65 | €103 | €272 | +€169 | +164% |
| Profit (loss) for the period before taxes | 9903 | -€39,634 | €9,829 | +€49,463 | |
| Income taxes | 67/77 | - | -€1,000 | -€1,000 | |
| Profit (loss) for the period | 9904 | -€39,634 | €10,829 | +€50,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,634 | €10,829 | +€50,463 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.