ROBEYST PROJECTS: what changed
Two fiscal 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 PROJECTS
Largest movements
- Stocks and contracts -€30,000
no longer reported in 2025 (was €30,000)
- Cash +€22,750
up €22,750 (+24.9%), from €91,364 to €114,113
mainly Stocks and contracts (+€30,000) and Depreciation (+€12,615)
- Tangible fixed assets -€5,645
down €5,645 (-10.1%), from €56,037 to €50,392
of which Furniture and vehicles: -€4,243
- Receivables within one year +€5,578
up €5,578 (+6.7%), from €83,460 to €89,038
of which Other amounts receivable: +€3,465
- Debts after one year -€9,822
down €9,822 (-25.9%), from €37,995 to €28,173
- Trade debts +€4,444
up €4,444 (+9.1%), from €48,756 to €53,199
- Other debts -€3,560
no longer reported in 2025 (was €3,560)
- Gross operating margin -€26,782
down €26,782 (-54.4%), from €49,271 to €22,489
- Taxes -€8,111
down €8,111 (-79.2%), from €10,237 to €2,126
- Depreciation +€6,419
up €6,419 (+103.6%), from €6,196 to €12,615
- Other operating charges -€1,855
down €1,855 (-56.4%), from €3,291 to €1,436
- Financial charges -€1,367
down €1,367 (-25.6%), from €5,329 to €3,963
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 | €263,001 | €255,173 | -€7,829 | -3.0% |
| Fixed assets | 21/28 | €56,037 | €50,392 | -€5,645 | -10.1% |
| Tangible fixed assets | 22/27 | €56,037 | €50,392 | -€5,645 | -10.1% |
| Plant, machinery and equipment | 23 | €4,659 | €3,257 | -€1,402 | -30.1% |
| Furniture and vehicles | 24 | €51,378 | €47,135 | -€4,243 | -8.3% |
| Current assets | 29/58 | €206,964 | €204,781 | -€2,184 | -1.1% |
| Stocks and contracts in progress | 3 | €30,000 | - | -€30,000 | |
| Contracts in progress | 37 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €83,460 | €89,038 | +€5,578 | +6.7% |
| Trade receivables | 40 | €68,278 | €70,391 | +€2,113 | +3.1% |
| Other amounts receivable | 41 | €15,182 | €18,648 | +€3,465 | +22.8% |
| Cash at bank and in hand | 54/58 | €91,364 | €114,113 | +€22,750 | +24.9% |
| Deferred charges and accrued income | 490/1 | €2,141 | €1,629 | -€511 | -23.9% |
| Total equity and liabilities | 10/49 | €263,001 | €255,173 | -€7,829 | -3.0% |
| Equity | 10/15 | €147,714 | €150,004 | +€2,290 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,360 | €84,360 | = | 0.0% |
| Distributable reserves | 133 | €84,360 | €84,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,754 | €47,044 | +€2,290 | +5.1% |
| Amounts payable | 17/49 | €115,288 | €105,169 | -€10,119 | -8.8% |
| Amounts payable after more than one year | 17 | €37,995 | €28,173 | -€9,822 | -25.9% |
| Financial debts | 170/4 | €37,995 | €28,173 | -€9,822 | -25.9% |
| Amounts payable within one year | 42/48 | €77,293 | €76,996 | -€297 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €11,107 | €9,822 | -€1,286 | -11.6% |
| Trade debts | 44 | €48,756 | €53,199 | +€4,444 | +9.1% |
| Suppliers | 440/4 | €48,756 | €53,199 | +€4,444 | +9.1% |
| Taxes, remuneration and social security | 45 | €13,871 | €13,975 | +€104 | +0.8% |
| Taxes | 450/3 | €1,028 | €1,154 | +€126 | +12.3% |
| Remuneration and social security | 454/9 | €12,843 | €12,820 | -€22 | -0.2% |
| Other amounts payable | 47/48 | €3,560 | - | -€3,560 | |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | - | €908 | +€908 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,196 | €12,615 | +€6,419 | +103.6% |
| Other operating charges | 640/8 | €3,291 | €1,436 | -€1,855 | -56.4% |
| Gross operating margin | 9900 | €49,271 | €22,489 | -€26,782 | -54.4% |
| Operating profit (loss) | 9901 | €39,785 | €7,531 | -€32,254 | -81.1% |
| Financial income | 75/76B | €1,329 | €848 | -€481 | -36.2% |
| Recurring financial income | 75 | €1,329 | €848 | -€481 | -36.2% |
| Financial charges | 65/66B | €5,329 | €3,963 | -€1,367 | -25.6% |
| Recurring financial charges | 65 | €5,329 | €3,963 | -€1,367 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €35,784 | €4,417 | -€31,367 | -87.7% |
| Income taxes | 67/77 | €10,237 | €2,126 | -€8,111 | -79.2% |
| Profit (loss) for the period | 9904 | €25,547 | €2,290 | -€23,257 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,547 | €2,290 | -€23,257 | -91.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.