ROBIMAT: 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.
ROBIMAT
Largest movements
- Tangible fixed assets +€27,018
up €27,018 (+672.1%), from €4,020 to €31,038
of which Leasing and similar rights: +€28,782
- Cash +€5,587
up €5,587 (+353.9%), from €1,579 to €7,166
mainly Net result for the year (+€24,526) and Debts after one year (+€20,637)
- Receivables within one year -€554
down €554 (-37.7%), from €1,468 to €914
of which Trade receivables: -€436
- Profit (loss) carried forward +€24,526
up €24,526 (+35.8%), from -€68,468 to -€43,942
- Debts after one year +€20,637
new in 2025: €20,637
- Other debts -€17,858
down €17,858 (-31.0%), from €57,655 to €39,797
- Current portion of long-term debt +€4,532
new in 2025: €4,532
- Gross operating margin +€26,407
up €26,407 (+1232.6%), from €2,142 to €28,550
- Depreciation -€926
down €926 (-22.4%), from €4,135 to €3,209
- Financial charges +€354
up €354 (+246.3%), from €144 to €498
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 | €8,473 | €40,772 | +€32,299 | +381.2% |
| Fixed assets | 21/28 | €4,020 | €31,038 | +€27,018 | +672.1% |
| Tangible fixed assets | 22/27 | €4,020 | €31,038 | +€27,018 | +672.1% |
| Plant, machinery and equipment | 23 | €1,693 | €2,255 | +€562 | +33.2% |
| Furniture and vehicles | 24 | €2,327 | - | -€2,327 | |
| Leasing and similar rights | 25 | - | €28,782 | +€28,782 | |
| Current assets | 29/58 | €4,453 | €9,734 | +€5,281 | +118.6% |
| Stocks and contracts in progress | 3 | €1,250 | €1,500 | +€250 | +20.0% |
| Stocks | 30/36 | €1,250 | €1,500 | +€250 | +20.0% |
| Amounts receivable within one year | 40/41 | €1,468 | €914 | -€554 | -37.7% |
| Trade receivables | 40 | €1,265 | €828 | -€436 | -34.5% |
| Other amounts receivable | 41 | €203 | €86 | -€117 | -57.8% |
| Cash at bank and in hand | 54/58 | €1,579 | €7,166 | +€5,587 | +353.9% |
| Deferred charges and accrued income | 490/1 | €157 | €154 | -€3 | -1.7% |
| Total equity and liabilities | 10/49 | €8,473 | €40,772 | +€32,299 | +381.2% |
| Equity | 10/15 | -€49,779 | -€25,252 | +€24,526 | +49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90 | €90 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90 | €90 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90 | €90 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,468 | -€43,942 | +€24,526 | +35.8% |
| Amounts payable | 17/49 | €58,252 | €66,024 | +€7,772 | +13.3% |
| Amounts payable after more than one year | 17 | - | €20,637 | +€20,637 | |
| Financial debts | 170/4 | - | €20,637 | +€20,637 | |
| Amounts payable within one year | 42/48 | €58,252 | €45,387 | -€12,865 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,532 | +€4,532 | |
| Trade debts | 44 | €597 | €962 | +€366 | +61.2% |
| Suppliers | 440/4 | €597 | €962 | +€366 | +61.2% |
| Taxes, remuneration and social security | 45 | - | €96 | +€96 | |
| Taxes | 450/3 | - | €96 | +€96 | |
| Other amounts payable | 47/48 | €57,655 | €39,797 | -€17,858 | -31.0% |
| Non-recurring operating income | 76A | - | €2,673 | +€2,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,135 | €3,209 | -€926 | -22.4% |
| Other operating charges | 640/8 | €263 | €316 | +€53 | +19.9% |
| Gross operating margin | 9900 | €2,142 | €28,550 | +€26,407 | +1232.6% |
| Operating profit (loss) | 9901 | -€2,256 | €25,024 | +€27,281 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €144 | €498 | +€354 | +246.3% |
| Recurring financial charges | 65 | €144 | €498 | +€354 | +246.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,400 | €24,526 | +€26,926 | |
| Profit (loss) for the period | 9904 | -€2,400 | €24,526 | +€26,926 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,400 | €24,526 | +€26,926 |
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 28 September 2026 via checked.be.