Robima: 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.
Robima
Largest movements
- Financial fixed assets -€1.0m
down €1.0m (-62.4%), from €1.7m to €628,261
- Current investments -€539,102
down €539,102 (-60.2%), from €895,522 to €356,420
- Tangible fixed assets -€225,866
down €225,866 (-3.0%), from €7.6m to €7.3m
of which Other tangible fixed assets: -€213,167
- Receivables within one year +€136,558
up €136,558 (+634%), from €21,523 to €158,081
of which Trade receivables: +€132,281
- Debts after one year -€2.2m
down €2.2m (-50.6%), from €4.4m to €2.2m
of which Other amounts payable: -€1.8m
- Reserves +€347,704
up €347,704 (+6.5%), from €5.3m to €5.7m
of which Distributable reserves: +€304,147
- Other debts +€141,894
up €141,894 (+389%), from €36,443 to €178,337
- Depreciation -€90,863
down €90,863 (-24.2%), from €375,457 to €284,593
- Taxes +€68,119
up €68,119 (+66.1%), from €102,983 to €171,102
- Financial income +€50,795
up €50,795 (+35.1%), from €144,635 to €195,431
- Gross operating margin -€37,002
down €37,002 (-4.6%), from €801,229 to €764,226
- Financial charges -€31,330
down €31,330 (-22.5%), from €139,504 to €108,174
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 | €11,338,604 | €9,599,278 | -€1.7m | -15.3% |
| Fixed assets | 21/28 | €9,231,315 | €7,962,949 | -€1.3m | -13.7% |
| Tangible fixed assets | 22/27 | €7,560,553 | €7,334,687 | -€225,866 | -3.0% |
| Land and buildings | 22 | €82,262 | €60,855 | -€21,407 | -26.0% |
| Plant, machinery and equipment | 23 | €5,446 | €4,219 | -€1,227 | -22.5% |
| Furniture and vehicles | 24 | - | €9,935 | +€9,935 | |
| Other tangible fixed assets | 26 | €7,472,845 | €7,259,678 | -€213,167 | -2.9% |
| Financial fixed assets | 28 | €1,670,761 | €628,261 | -€1.0m | -62.4% |
| Current assets | 29/58 | €2,107,289 | €1,636,329 | -€470,960 | -22.3% |
| Stocks and contracts in progress | 3 | €928,281 | €879,740 | -€48,540 | -5.2% |
| Stocks | 30/36 | €928,281 | €879,740 | -€48,540 | -5.2% |
| Amounts receivable within one year | 40/41 | €21,523 | €158,081 | +€136,558 | +634% |
| Trade receivables | 40 | €21,523 | €153,804 | +€132,281 | +615% |
| Other amounts receivable | 41 | - | €4,278 | +€4,278 | |
| Current investments | 50/53 | €895,522 | €356,420 | -€539,102 | -60.2% |
| Cash at bank and in hand | 54/58 | €261,963 | €242,087 | -€19,876 | -7.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €11,338,604 | €9,599,278 | -€1.7m | -15.3% |
| Equity | 10/15 | €5,391,514 | €5,739,218 | +€347,704 | +6.4% |
| Contributions | 10/11 | €61,700 | €61,700 | = | 0.0% |
| Capital | 10 | €61,700 | €61,700 | = | 0.0% |
| Issued capital | 100 | €61,700 | €61,700 | = | 0.0% |
| Reserves | 13 | €5,329,814 | €5,677,518 | +€347,704 | +6.5% |
| Non-distributable reserves | 130/1 | €6,170 | €6,170 | = | 0.0% |
| Legal reserve | 130 | €6,170 | €6,170 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,247,816 | €1,291,373 | +€43,557 | +3.5% |
| Distributable reserves | 133 | €4,075,828 | €4,379,975 | +€304,147 | +7.5% |
| Provisions and deferred taxes | 16 | €236,210 | €221,421 | -€14,789 | -6.3% |
| Deferred taxes | 168 | €236,210 | €221,421 | -€14,789 | -6.3% |
| Amounts payable | 17/49 | €5,710,880 | €3,638,638 | -€2.1m | -36.3% |
| Amounts payable after more than one year | 17 | €4,372,815 | €2,158,491 | -€2.2m | -50.6% |
| Financial debts | 170/4 | €2,597,815 | €2,158,491 | -€439,324 | -16.9% |
| Other amounts payable | 178/9 | €1,775,000 | €0 | -€1.8m | -100% |
| Amounts payable within one year | 42/48 | €571,032 | €731,752 | +€160,721 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €444,138 | €445,868 | +€1,730 | +0.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €133 | €5,461 | +€5,328 | +4,005% |
| Suppliers | 440/4 | €133 | €5,461 | +€5,328 | +4,005% |
| Taxes, remuneration and social security | 45 | €90,317 | €102,086 | +€11,769 | +13.0% |
| Taxes | 450/3 | €90,317 | €102,086 | +€11,769 | +13.0% |
| Other amounts payable | 47/48 | €36,443 | €178,337 | +€141,894 | +389% |
| Accrued charges and deferred income | 492/3 | €767,033 | €748,395 | -€18,637 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375,457 | €284,593 | -€90,863 | -24.2% |
| Other operating charges | 640/8 | €37,993 | €40,666 | +€2,673 | +7.0% |
| Non-recurring operating charges | 66A | - | €22,206 | +€22,206 | |
| Gross operating margin | 9900 | €801,229 | €764,226 | -€37,002 | -4.6% |
| Operating profit (loss) | 9901 | €387,779 | €416,761 | +€28,982 | +7.5% |
| Financial income | 75/76B | €144,635 | €195,431 | +€50,795 | +35.1% |
| Recurring financial income | 75 | €144,635 | €195,431 | +€50,795 | +35.1% |
| Financial charges | 65/66B | €139,504 | €108,174 | -€31,330 | -22.5% |
| Recurring financial charges | 65 | €139,504 | €108,174 | -€31,330 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €392,910 | €504,017 | +€111,108 | +28.3% |
| Transfer from deferred taxes | 780 | €13,983 | €14,789 | +€805 | +5.8% |
| Income taxes | 67/77 | €102,983 | €171,102 | +€68,119 | +66.1% |
| Profit (loss) for the period | 9904 | €303,910 | €347,704 | +€43,794 | +14.4% |
| Transfer from tax-exempt reserves | 789 | €294,550 | €61,693 | -€232,858 | -79.1% |
| Transfer to tax-exempt reserves | 689 | €117,880 | €105,250 | -€12,630 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €480,580 | €304,147 | -€176,433 | -36.7% |
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.