Robeyst A.: 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.
Robeyst A.
Largest movements
- Cash -€55,095
down €55,095 (-40.2%), from €137,161 to €82,066
mainly Contributions, distributions and other (-€126,179) and Debts after one year (-€38,893)
- Tangible fixed assets -€17,539
down €17,539 (-4.8%), from €364,020 to €346,480
of which Land and buildings: -€11,852
- Receivables within one year +€11,521
up €11,521 (+5.0%), from €231,372 to €242,893
of which Trade receivables: +€6,205
- Debts after one year -€38,893
down €38,893 (-24.4%), from €159,148 to €120,255
- Other debts -€18,158
down €18,158 (-12.6%), from €144,337 to €126,179
- Gross operating margin +€9,510
up €9,510 (+5.5%), from €173,498 to €183,008
- Financial income +€5,374
up €5,374 (+366.0%), from €1,468 to €6,843
- Taxes +€3,462
up €3,462 (+10.6%), from €32,784 to €36,246
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 | €733,865 | €678,510 | -€55,355 | -7.5% |
| Fixed assets | 21/28 | €364,020 | €346,480 | -€17,539 | -4.8% |
| Tangible fixed assets | 22/27 | €364,020 | €346,480 | -€17,539 | -4.8% |
| Land and buildings | 22 | €338,809 | €326,957 | -€11,852 | -3.5% |
| Plant, machinery and equipment | 23 | €5,838 | €4,314 | -€1,525 | -26.1% |
| Furniture and vehicles | 24 | €4,605 | €3,075 | -€1,530 | -33.2% |
| Other tangible fixed assets | 26 | €14,767 | €12,135 | -€2,632 | -17.8% |
| Current assets | 29/58 | €369,846 | €332,030 | -€37,816 | -10.2% |
| Amounts receivable within one year | 40/41 | €231,372 | €242,893 | +€11,521 | +5.0% |
| Trade receivables | 40 | €110,508 | €116,713 | +€6,205 | +5.6% |
| Other amounts receivable | 41 | €120,864 | €126,180 | +€5,316 | +4.4% |
| Cash at bank and in hand | 54/58 | €137,161 | €82,066 | -€55,095 | -40.2% |
| Deferred charges and accrued income | 490/1 | €1,313 | €7,070 | +€5,758 | +438.6% |
| Total equity and liabilities | 10/49 | €733,865 | €678,510 | -€55,355 | -7.5% |
| Equity | 10/15 | €379,933 | €379,933 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,333 | €361,333 | = | 0.0% |
| Distributable reserves | 133 | €361,333 | €361,333 | = | 0.0% |
| Amounts payable | 17/49 | €353,933 | €298,578 | -€55,355 | -15.6% |
| Amounts payable after more than one year | 17 | €159,148 | €120,255 | -€38,893 | -24.4% |
| Financial debts | 170/4 | €159,148 | €120,255 | -€38,893 | -24.4% |
| Amounts payable within one year | 42/48 | €182,457 | €168,308 | -€14,149 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €37,756 | €38,893 | +€1,137 | +3.0% |
| Trade debts | 44 | €316 | €1,256 | +€941 | +297.9% |
| Suppliers | 440/4 | €316 | €1,256 | +€941 | +297.9% |
| Taxes, remuneration and social security | 45 | €48 | €1,980 | +€1,932 | +3997.7% |
| Taxes | 450/3 | €48 | €1,980 | +€1,932 | +3997.7% |
| Other amounts payable | 47/48 | €144,337 | €126,179 | -€18,158 | -12.6% |
| Accrued charges and deferred income | 492/3 | €12,328 | €10,014 | -€2,314 | -18.8% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,850 | €17,471 | -€1,379 | -7.3% |
| Other operating charges | 640/8 | €1,492 | €1,497 | +€4 | +0.3% |
| Non-recurring operating charges | 66A | €3,000 | €68 | -€2,932 | -97.7% |
| Gross operating margin | 9900 | €173,498 | €183,008 | +€9,510 | +5.5% |
| Operating profit (loss) | 9901 | €150,155 | €163,972 | +€13,817 | +9.2% |
| Financial income | 75/76B | €1,468 | €6,843 | +€5,374 | +366.0% |
| Recurring financial income | 75 | €1,468 | €6,843 | +€5,374 | +366.0% |
| Financial charges | 65/66B | €7,104 | €8,390 | +€1,286 | +18.1% |
| Recurring financial charges | 65 | €7,104 | €8,390 | +€1,286 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €144,519 | €162,425 | +€17,906 | +12.4% |
| Income taxes | 67/77 | €32,784 | €36,246 | +€3,462 | +10.6% |
| Profit (loss) for the period | 9904 | €111,735 | €126,179 | +€14,444 | +12.9% |
| Transfer from tax-exempt reserves | 789 | €784 | - | -€784 | |
| Profit (loss) for the period to be appropriated | 9905 | €112,519 | €126,179 | +€13,660 | +12.1% |
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 9 October 2026 via checked.be.