ROBEYST PETER: 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 PETER
Largest movements
- Cash -€46,535
down €46,535 (-61.4%), from €75,769 to €29,235
mainly Debts after one year (-€31,893) and Receivables within one year (-€19,866)
- Receivables within one year +€19,866
up €19,866 (+70.7%), from €28,104 to €47,970
of which Trade receivables: +€17,199
- Tangible fixed assets -€19,774
down €19,774 (-32.5%), from €60,824 to €41,049
of which Furniture and vehicles: -€19,774
- Debts after one year -€31,893
down €31,893 (-31.3%), from €101,893 to €70,000
- Profit (loss) carried forward -€17,943
down €17,943 (-100%), from €17,943 to €0
- Reserves +€16,308
up €16,308 (+9.8%), from €167,085 to €183,393
- Trade debts -€8,937
down €8,937 (-63.6%), from €14,058 to €5,121
- Accrued charges and deferred income -€4,290
down €4,290 (-74.7%), from €5,742 to €1,452
- Gross operating margin +€7,571
up €7,571 (+24.6%), from €30,827 to €38,398
- Financial income +€3,804
up €3,804 (+68.0%), from €5,594 to €9,398
- Taxes +€1,912
up €1,912 (+55.0%), from €3,477 to €5,389
- Financial charges +€1,220
up €1,220 (+19.7%), from €6,195 to €7,415
- Depreciation -€429
down €429 (-2.1%), from €20,204 to €19,774
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 | €344,106 | €297,829 | -€46,277 | -13.4% |
| Fixed assets | 21/28 | €60,824 | €41,049 | -€19,774 | -32.5% |
| Tangible fixed assets | 22/27 | €60,824 | €41,049 | -€19,774 | -32.5% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €60,824 | €41,049 | -€19,774 | -32.5% |
| Current assets | 29/58 | €283,282 | €256,780 | -€26,502 | -9.4% |
| Amounts receivable after more than one year | 29 | €176,000 | €176,000 | = | 0.0% |
| Other amounts receivable | 291 | €176,000 | €176,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,104 | €47,970 | +€19,866 | +70.7% |
| Trade receivables | 40 | €23,581 | €40,780 | +€17,199 | +72.9% |
| Other amounts receivable | 41 | €4,523 | €7,190 | +€2,667 | +59.0% |
| Cash at bank and in hand | 54/58 | €75,769 | €29,235 | -€46,535 | -61.4% |
| Deferred charges and accrued income | 490/1 | €3,408 | €3,575 | +€166 | +4.9% |
| Total equity and liabilities | 10/49 | €344,106 | €297,829 | -€46,277 | -13.4% |
| Equity | 10/15 | €203,620 | €201,985 | -€1,635 | -0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €167,085 | €183,393 | +€16,308 | +9.8% |
| Distributable reserves | 133 | €167,085 | €183,393 | +€16,308 | +9.8% |
| Profit (loss) carried forward | 14 | €17,943 | €0 | -€17,943 | -100% |
| Amounts payable | 17/49 | €140,486 | €95,845 | -€44,642 | -31.8% |
| Amounts payable after more than one year | 17 | €101,893 | €70,000 | -€31,893 | -31.3% |
| Financial debts | 170/4 | €101,893 | €70,000 | -€31,893 | -31.3% |
| Amounts payable within one year | 42/48 | €32,851 | €24,393 | -€8,458 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €11,454 | €11,893 | +€440 | +3.8% |
| Trade debts | 44 | €14,058 | €5,121 | -€8,937 | -63.6% |
| Suppliers | 440/4 | €14,058 | €5,121 | -€8,937 | -63.6% |
| Taxes, remuneration and social security | 45 | €5,337 | €7,379 | +€2,042 | +38.3% |
| Taxes | 450/3 | €5,337 | €7,379 | +€2,042 | +38.3% |
| Other amounts payable | 47/48 | €2,003 | €0 | -€2,003 | -100% |
| Accrued charges and deferred income | 492/3 | €5,742 | €1,452 | -€4,290 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,204 | €19,774 | -€429 | -2.1% |
| Other operating charges | 640/8 | €959 | €986 | +€27 | +2.8% |
| Gross operating margin | 9900 | €30,827 | €38,398 | +€7,571 | +24.6% |
| Operating profit (loss) | 9901 | €9,664 | €17,638 | +€7,973 | +82.5% |
| Financial income | 75/76B | €5,594 | €9,398 | +€3,804 | +68.0% |
| Recurring financial income | 75 | €5,594 | €9,398 | +€3,804 | +68.0% |
| Financial charges | 65/66B | €6,195 | €7,415 | +€1,220 | +19.7% |
| Recurring financial charges | 65 | €6,195 | €7,415 | +€1,220 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €9,063 | €19,621 | +€10,557 | +116% |
| Income taxes | 67/77 | €3,477 | €5,389 | +€1,912 | +55.0% |
| Profit (loss) for the period | 9904 | €5,586 | €14,232 | +€8,645 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €5,586 | €14,232 | +€8,645 | +155% |
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 14 October 2026 via checked.be.