ROBIN: 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.
ROBIN
Largest movements
- Cash +€23,345
up €23,345 (+39.7%), from €58,756 to €82,101
mainly Net result for the year (+€29,204) and Trade debts (+€2,824)
- Receivables within one year +€1,425
up €1,425 (+7.4%), from €19,228 to €20,653
of which Other amounts receivable: +€3,992
- Reserves +€29,204
up €29,204 (+48.5%), from €60,197 to €89,401
- Tax, wage and social debts -€4,500
down €4,500 (-42.5%), from €10,591 to €6,091
- Trade debts +€2,824
up €2,824 (+644.7%), from €438 to €3,262
- Other debts -€2,758
no longer reported in 2024 (was €2,758)
- Gross operating margin -€5,325
down €5,325 (-10.1%), from €52,725 to €47,400
- Taxes +€3,933
up €3,933 (+28.1%), from €13,990 to €17,923
- Purchases and services +€682
up €682 (+1.2%), from €57,474 to €58,156
- Financial income +€556
new in 2024: €556
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,984 | €102,754 | +€24,770 | +31.8% |
| Current assets | 29/58 | €77,984 | €102,754 | +€24,770 | +31.8% |
| Amounts receivable within one year | 40/41 | €19,228 | €20,653 | +€1,425 | +7.4% |
| Trade receivables | 40 | €19,228 | €16,661 | -€2,567 | -13.4% |
| Other amounts receivable | 41 | - | €3,992 | +€3,992 | |
| Cash at bank and in hand | 54/58 | €58,756 | €82,101 | +€23,345 | +39.7% |
| Total equity and liabilities | 10/49 | €77,984 | €102,754 | +€24,770 | +31.8% |
| Equity | 10/15 | €64,197 | €93,401 | +€29,204 | +45.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €60,197 | €89,401 | +€29,204 | +48.5% |
| Distributable reserves | 133 | €60,197 | €89,401 | +€29,204 | +48.5% |
| Amounts payable | 17/49 | €13,787 | €9,353 | -€4,434 | -32.2% |
| Amounts payable within one year | 42/48 | €13,787 | €9,353 | -€4,434 | -32.2% |
| Trade debts | 44 | €438 | €3,262 | +€2,824 | +644.7% |
| Suppliers | 440/4 | €438 | €3,262 | +€2,824 | +644.7% |
| Taxes, remuneration and social security | 45 | €10,591 | €6,091 | -€4,500 | -42.5% |
| Taxes | 450/3 | €10,591 | €6,091 | -€4,500 | -42.5% |
| Other amounts payable | 47/48 | €2,758 | - | -€2,758 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,474 | €58,156 | +€682 | +1.2% |
| Other operating charges | 640/8 | €226 | €204 | -€22 | -9.7% |
| Gross operating margin | 9900 | €52,725 | €47,400 | -€5,325 | -10.1% |
| Operating profit (loss) | 9901 | €52,499 | €47,196 | -€5,303 | -10.1% |
| Financial income | 75/76B | - | €556 | +€556 | |
| Recurring financial income | 75 | - | €556 | +€556 | |
| Financial charges | 65/66B | €772 | €625 | -€147 | -19.0% |
| Recurring financial charges | 65 | €772 | €625 | -€147 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €51,727 | €47,127 | -€4,600 | -8.9% |
| Income taxes | 67/77 | €13,990 | €17,923 | +€3,933 | +28.1% |
| Profit (loss) for the period | 9904 | €37,737 | €29,204 | -€8,533 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,737 | €29,204 | -€8,533 | -22.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.