ROBEYNS WESLEY: 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 WESLEY
Largest movements
- Cash -€2,610
down €2,610 (-9.8%), from €26,693 to €24,083
mainly Investment in fixed assets (net) (-€13,537) and Receivables within one year (-€2,513)
- Receivables within one year +€2,513
up €2,513 (+7.2%), from €35,125 to €37,637
of which Trade receivables: +€2,630
- Tangible fixed assets +€2,200
up €2,200 (+2.0%), from €108,381 to €110,581
of which Land and buildings: +€3,567
- Current portion of long-term debt +€2,787
up €2,787 (+39.9%), from €6,987 to €9,774
- Debts after one year +€2,642
up €2,642 (+2.2%), from €117,945 to €120,587
- Taxes +€1,648
up €1,648 (+582%), from €283 to €1,932
- Depreciation +€991
up €991 (+9.6%), from €10,346 to €11,337
- Financial charges +€716
up €716 (+12.3%), from €5,808 to €6,524
- Gross operating margin -€592
down €592 (-3.0%), from €19,951 to €19,359
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 | €183,417 | €186,869 | +€3,452 | +1.9% |
| Fixed assets | 21/28 | €120,448 | €122,648 | +€2,200 | +1.8% |
| Tangible fixed assets | 22/27 | €108,381 | €110,581 | +€2,200 | +2.0% |
| Land and buildings | 22 | €98,797 | €102,364 | +€3,567 | +3.6% |
| Plant, machinery and equipment | 23 | €657 | €2,131 | +€1,474 | +224% |
| Furniture and vehicles | 24 | €8,927 | €6,086 | -€2,842 | -31.8% |
| Financial fixed assets | 28 | €12,067 | €12,067 | = | 0.0% |
| Current assets | 29/58 | €62,969 | €64,222 | +€1,252 | +2.0% |
| Amounts receivable within one year | 40/41 | €35,125 | €37,637 | +€2,513 | +7.2% |
| Trade receivables | 40 | €24,100 | €26,730 | +€2,630 | +10.9% |
| Other amounts receivable | 41 | €11,025 | €10,907 | -€118 | -1.1% |
| Cash at bank and in hand | 54/58 | €26,693 | €24,083 | -€2,610 | -9.8% |
| Deferred charges and accrued income | 490/1 | €1,151 | €2,502 | +€1,350 | +117% |
| Total equity and liabilities | 10/49 | €183,417 | €186,869 | +€3,452 | +1.9% |
| Equity | 10/15 | €25,382 | €24,136 | -€1,246 | -4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,182 | €17,936 | -€1,246 | -6.5% |
| Distributable reserves | 133 | €19,182 | €17,936 | -€1,246 | -6.5% |
| Amounts payable | 17/49 | €158,035 | €162,733 | +€4,698 | +3.0% |
| Amounts payable after more than one year | 17 | €117,945 | €120,587 | +€2,642 | +2.2% |
| Financial debts | 170/4 | €117,945 | €120,587 | +€2,642 | +2.2% |
| Amounts payable within one year | 42/48 | €38,847 | €40,291 | +€1,443 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €6,987 | €9,774 | +€2,787 | +39.9% |
| Trade debts | 44 | €4,261 | €4,633 | +€372 | +8.7% |
| Suppliers | 440/4 | €4,261 | €4,633 | +€372 | +8.7% |
| Taxes, remuneration and social security | 45 | €1,603 | €831 | -€772 | -48.2% |
| Taxes | 450/3 | €1,603 | €831 | -€772 | -48.2% |
| Other amounts payable | 47/48 | €25,997 | €25,053 | -€943 | -3.6% |
| Accrued charges and deferred income | 492/3 | €1,243 | €1,856 | +€613 | +49.3% |
| Non-recurring operating income | 76A | - | €17,341 | +€17,341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,346 | €11,337 | +€991 | +9.6% |
| Other operating charges | 640/8 | €787 | €972 | +€185 | +23.6% |
| Gross operating margin | 9900 | €19,951 | €19,359 | -€592 | -3.0% |
| Operating profit (loss) | 9901 | €8,819 | €7,050 | -€1,768 | -20.1% |
| Financial income | 75/76B | €106 | €160 | +€53 | +49.9% |
| Recurring financial income | 75 | €106 | €160 | +€53 | +49.9% |
| Financial charges | 65/66B | €5,808 | €6,524 | +€716 | +12.3% |
| Recurring financial charges | 65 | €5,808 | €6,524 | +€716 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €3,117 | €686 | -€2,431 | -78.0% |
| Income taxes | 67/77 | €283 | €1,932 | +€1,648 | +582% |
| Profit (loss) for the period | 9904 | €2,834 | -€1,246 | -€4,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,834 | -€1,246 | -€4,080 |
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 18 October 2026 via checked.be.