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
- Receivables within one year -€5,827
down €5,827 (-36.7%), from €15,884 to €10,057
of which Other amounts receivable: -€3,283
- Intangible fixed assets -€2,143
down €2,143 (-21.2%), from €10,089 to €7,946
- Cash -€1,386
down €1,386 (-57.5%), from €2,412 to €1,026
mainly Net result for the year (-€12,422) and Trade debts (-€1,821)
- Profit (loss) carried forward -€12,422
down €12,422 (-2.3%), from -€533,429 to -€545,851
- Other debts +€4,884
up €4,884 (+15.1%), from €32,281 to €37,165
- Trade debts -€1,821
down €1,821 (-7.6%), from €23,837 to €22,015
- Financial charges -€233,600
down €233,600, from €233,599 to -€0
of which Non-recurring financial charges: -€232,903
- Gross operating margin -€33,131
down €33,131, from €23,687 to -€9,444
- Depreciation +€1,516
up €1,516 (+241.5%), from €628 to €2,143
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 | €28,890 | €19,529 | -€9,360 | -32.4% |
| Fixed assets | 21/28 | €10,593 | €8,446 | -€2,147 | -20.3% |
| Intangible fixed assets | 21 | €10,089 | €7,946 | -€2,143 | -21.2% |
| Financial fixed assets | 28 | €504 | €500 | -€4 | -0.8% |
| Current assets | 29/58 | €18,296 | €11,083 | -€7,213 | -39.4% |
| Amounts receivable within one year | 40/41 | €15,884 | €10,057 | -€5,827 | -36.7% |
| Trade receivables | 40 | €2,544 | - | -€2,544 | |
| Other amounts receivable | 41 | €13,340 | €10,057 | -€3,283 | -24.6% |
| Cash at bank and in hand | 54/58 | €2,412 | €1,026 | -€1,386 | -57.5% |
| Total equity and liabilities | 10/49 | €28,890 | €19,529 | -€9,360 | -32.4% |
| Equity | 10/15 | -€527,229 | -€539,651 | -€12,422 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€533,429 | -€545,851 | -€12,422 | -2.3% |
| Amounts payable | 17/49 | €556,119 | €559,180 | +€3,062 | +0.6% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Other amounts payable | 178/9 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €56,119 | €59,180 | +€3,062 | +5.5% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €23,837 | €22,015 | -€1,821 | -7.6% |
| Suppliers | 440/4 | €23,837 | €22,015 | -€1,821 | -7.6% |
| Other amounts payable | 47/48 | €32,281 | €37,165 | +€4,884 | +15.1% |
| Non-recurring operating income | 76A | €30,473 | €454 | -€30,020 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €2,143 | +€1,516 | +241.5% |
| Other operating charges | 640/8 | €778 | €827 | +€49 | +6.3% |
| Non-recurring operating charges | 66A | €16,589 | €8 | -€16,581 | -100.0% |
| Gross operating margin | 9900 | €23,687 | -€9,444 | -€33,131 | |
| Operating profit (loss) | 9901 | €5,693 | -€12,423 | -€18,116 | |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €233,599 | -€0 | -€233,600 | |
| Recurring financial charges | 65 | €696 | -€0 | -€696 | |
| Non-recurring financial charges | 66B | €232,903 | - | -€232,903 | |
| Profit (loss) for the period before taxes | 9903 | -€227,906 | -€12,422 | +€215,484 | +94.5% |
| Profit (loss) for the period | 9904 | -€227,906 | -€12,422 | +€215,484 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€227,906 | -€12,422 | +€215,484 | +94.5% |
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 5 October 2026 via checked.be.