ROBIN 92: 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 92
Largest movements
- Cash +€16,445
up €16,445 (+176.3%), from €9,326 to €25,770
mainly Net result for the year (+€23,332) and Depreciation (+€1,719)
- Receivables within one year +€3,750
up €3,750 (+17.8%), from €21,101 to €24,851
of which Other amounts receivable: +€3,750
- Financial fixed assets +€1,960
new in 2024: €1,960
- Tangible fixed assets -€1,719
down €1,719 (-94.1%), from €1,826 to €107
of which Plant, machinery and equipment: -€1,517
- Profit (loss) carried forward +€23,332
up €23,332 (+2129.1%), from €1,096 to €24,427
- Tax, wage and social debts -€4,159
down €4,159 (-11.9%), from €34,971 to €30,812
of which Remuneration and social security: -€10,327
- Trade debts +€1,482
up €1,482 (+9.7%), from €15,270 to €16,752
- Gross operating margin +€30,581
up €30,581 (+133.3%), from €22,935 to €53,516
- Taxes +€9,132
up €9,132 (+1036.0%), from €881 to €10,014
- Other operating charges -€1,592
down €1,592 (-58.2%), from €2,734 to €1,142
- Staff costs +€904
up €904 (+5.6%), from €16,096 to €17,000
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 | €51,337 | €71,991 | +€20,654 | +40.2% |
| Fixed assets | 21/28 | €1,826 | €2,067 | +€241 | +13.2% |
| Tangible fixed assets | 22/27 | €1,826 | €107 | -€1,719 | -94.1% |
| Plant, machinery and equipment | 23 | €1,624 | €107 | -€1,517 | -93.4% |
| Furniture and vehicles | 24 | €202 | - | -€202 | |
| Financial fixed assets | 28 | - | €1,960 | +€1,960 | |
| Current assets | 29/58 | €49,511 | €69,925 | +€20,413 | +41.2% |
| Stocks and contracts in progress | 3 | €19,085 | €19,303 | +€219 | +1.1% |
| Stocks | 30/36 | €19,085 | €19,303 | +€219 | +1.1% |
| Amounts receivable within one year | 40/41 | €21,101 | €24,851 | +€3,750 | +17.8% |
| Trade receivables | 40 | €12,618 | €12,618 | = | 0.0% |
| Other amounts receivable | 41 | €8,483 | €12,233 | +€3,750 | +44.2% |
| Cash at bank and in hand | 54/58 | €9,326 | €25,770 | +€16,445 | +176.3% |
| Total equity and liabilities | 10/49 | €51,337 | €71,991 | +€20,654 | +40.2% |
| Equity | 10/15 | €1,096 | €24,427 | +€23,332 | +2129.1% |
| Profit (loss) carried forward | 14 | €1,096 | €24,427 | +€23,332 | +2129.1% |
| Amounts payable | 17/49 | €50,241 | €47,564 | -€2,677 | -5.3% |
| Amounts payable within one year | 42/48 | €50,241 | €47,564 | -€2,677 | -5.3% |
| Trade debts | 44 | €15,270 | €16,752 | +€1,482 | +9.7% |
| Suppliers | 440/4 | €15,270 | €16,752 | +€1,482 | +9.7% |
| Taxes, remuneration and social security | 45 | €34,971 | €30,812 | -€4,159 | -11.9% |
| Taxes | 450/3 | €20,266 | €26,434 | +€6,168 | +30.4% |
| Remuneration and social security | 454/9 | €14,705 | €4,378 | -€10,327 | -70.2% |
| Remuneration, social security and pensions | 62 | €16,096 | €17,000 | +€904 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €1,719 | -€347 | -16.8% |
| Other operating charges | 640/8 | €2,734 | €1,142 | -€1,592 | -58.2% |
| Gross operating margin | 9900 | €22,935 | €53,516 | +€30,581 | +133.3% |
| Operating profit (loss) | 9901 | €2,039 | €33,656 | +€31,617 | +1550.8% |
| Financial income | 75/76B | €7 | €13 | +€6 | +87.7% |
| Recurring financial income | 75 | €7 | €13 | +€6 | +87.7% |
| Financial charges | 65/66B | €679 | €324 | -€355 | -52.3% |
| Recurring financial charges | 65 | €679 | €324 | -€355 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €1,367 | €33,345 | +€31,978 | +2339.9% |
| Income taxes | 67/77 | €881 | €10,014 | +€9,132 | +1036.0% |
| Profit (loss) for the period | 9904 | €485 | €23,332 | +€22,846 | +4709.0% |
| Profit (loss) for the period to be appropriated | 9905 | €485 | €23,332 | +€22,846 | +4709.0% |
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 7 October 2026 via checked.be.