ROBIN: 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.
ROBIN
Largest movements
- Cash +€5,721
up €5,721 (+5.0%), from €115,045 to €120,766
mainly Depreciation (+€3,079) and Other debts (+€2,988)
- Other debts +€2,988
up €2,988 (+5.3%), from €56,542 to €59,530
- Financial charges +€4,271
up €4,271 (+7,627%), from €56 to €4,327
- Other operating charges -€3,832
down €3,832 (-55.0%), from €6,973 to €3,140
- Depreciation -€1,994
down €1,994 (-39.3%), from €5,073 to €3,079
- Gross operating margin +€1,131
up €1,131 (+11.3%), from €10,033 to €11,164
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 | €152,126 | €157,053 | +€4,926 | +3.2% |
| Fixed assets | 21/28 | €36,323 | €35,524 | -€799 | -2.2% |
| Tangible fixed assets | 22/27 | €36,323 | €35,524 | -€799 | -2.2% |
| Land and buildings | 22 | €34,780 | €32,260 | -€2,519 | -7.2% |
| Plant, machinery and equipment | 23 | €1,543 | €3,263 | +€1,720 | +111% |
| Current assets | 29/58 | €115,803 | €121,529 | +€5,726 | +4.9% |
| Cash at bank and in hand | 54/58 | €115,045 | €120,766 | +€5,721 | +5.0% |
| Deferred charges and accrued income | 490/1 | €758 | €763 | +€5 | +0.7% |
| Total equity and liabilities | 10/49 | €152,126 | €157,053 | +€4,926 | +3.2% |
| Equity | 10/15 | €91,123 | €91,683 | +€561 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €29,123 | €29,683 | +€561 | +1.9% |
| Distributable reserves | 133 | €29,123 | €29,683 | +€561 | +1.9% |
| Amounts payable | 17/49 | €61,004 | €65,369 | +€4,365 | +7.2% |
| Amounts payable after more than one year | 17 | €4,462 | €4,462 | = | 0.0% |
| Other amounts payable | 178/9 | €4,462 | €4,462 | = | 0.0% |
| Amounts payable within one year | 42/48 | €56,542 | €60,907 | +€4,365 | +7.7% |
| Trade debts | 44 | - | €41 | +€41 | |
| Suppliers | 440/4 | - | €41 | +€41 | |
| Taxes, remuneration and social security | 45 | - | €1,337 | +€1,337 | |
| Taxes | 450/3 | - | €1,337 | +€1,337 | |
| Other amounts payable | 47/48 | €56,542 | €59,530 | +€2,988 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,073 | €3,079 | -€1,994 | -39.3% |
| Other operating charges | 640/8 | €6,973 | €3,140 | -€3,832 | -55.0% |
| Gross operating margin | 9900 | €10,033 | €11,164 | +€1,131 | +11.3% |
| Operating profit (loss) | 9901 | -€2,013 | €4,944 | +€6,957 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56 | €4,327 | +€4,271 | +7,627% |
| Recurring financial charges | 65 | €56 | €4,327 | +€4,271 | +7,627% |
| Profit (loss) for the period before taxes | 9903 | -€2,069 | €617 | +€2,686 | |
| Income taxes | 67/77 | - | €56 | +€56 | |
| Profit (loss) for the period | 9904 | -€2,069 | €561 | +€2,629 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,069 | €561 | +€2,629 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.