Robin Berjon: 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 Berjon
Largest movements
- Receivables within one year +€69,216
up €69,216 (+23221.2%), from €298 to €69,514
- Cash -€23,864
down €23,864 (-24.0%), from €99,259 to €75,395
mainly Receivables within one year (-€69,216) and Tax, wage and social debts (-€5,218)
- Profit (loss) carried forward +€54,819
up €54,819 (+94.2%), from €58,201 to €113,020
- Tax, wage and social debts -€5,218
down €5,218 (-15.2%), from €34,434 to €29,216
of which Remuneration and social security: -€11,391
- Trade debts -€4,215
down €4,215 (-77.5%), from €5,440 to €1,225
- Financial charges +€12,205
up €12,205 (+9485.3%), from €129 to €12,333
- Gross operating margin +€7,665
up €7,665 (+10.3%), from €74,140 to €81,804
- Financial income +€1,861
new in 2025: €1,861
- Depreciation +€971
up €971 (+525.0%), from €185 to €1,156
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 | €100,560 | €145,761 | +€45,201 | +44.9% |
| Fixed assets | 21/28 | €1,003 | €852 | -€150 | -15.0% |
| Intangible fixed assets | 21 | €1,003 | - | -€1,003 | |
| Tangible fixed assets | 22/27 | - | €852 | +€852 | |
| Furniture and vehicles | 24 | - | €852 | +€852 | |
| Current assets | 29/58 | €99,557 | €144,909 | +€45,352 | +45.6% |
| Amounts receivable within one year | 40/41 | €298 | €69,514 | +€69,216 | +23221.2% |
| Other amounts receivable | 41 | €298 | €69,514 | +€69,216 | +23221.2% |
| Cash at bank and in hand | 54/58 | €99,259 | €75,395 | -€23,864 | -24.0% |
| Total equity and liabilities | 10/49 | €100,560 | €145,761 | +€45,201 | +44.9% |
| Equity | 10/15 | €59,701 | €114,520 | +€54,819 | +91.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,201 | €113,020 | +€54,819 | +94.2% |
| Amounts payable | 17/49 | €40,859 | €31,241 | -€9,618 | -23.5% |
| Amounts payable within one year | 42/48 | €40,859 | €31,241 | -€9,618 | -23.5% |
| Trade debts | 44 | €5,440 | €1,225 | -€4,215 | -77.5% |
| Suppliers | 440/4 | €5,440 | €1,225 | -€4,215 | -77.5% |
| Taxes, remuneration and social security | 45 | €34,434 | €29,216 | -€5,218 | -15.2% |
| Taxes | 450/3 | €23,043 | €29,216 | +€6,174 | +26.8% |
| Remuneration and social security | 454/9 | €11,391 | - | -€11,391 | |
| Other amounts payable | 47/48 | €985 | €800 | -€185 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185 | €1,156 | +€971 | +525.0% |
| Other operating charges | 640/8 | - | €93 | +€93 | |
| Gross operating margin | 9900 | €74,140 | €81,804 | +€7,665 | +10.3% |
| Operating profit (loss) | 9901 | €73,955 | €80,555 | +€6,600 | +8.9% |
| Financial income | 75/76B | - | €1,861 | +€1,861 | |
| Recurring financial income | 75 | - | €1,861 | +€1,861 | |
| Financial charges | 65/66B | €129 | €12,333 | +€12,205 | +9485.3% |
| Recurring financial charges | 65 | €129 | €12,333 | +€12,205 | +9485.3% |
| Profit (loss) for the period before taxes | 9903 | €73,826 | €70,083 | -€3,743 | -5.1% |
| Income taxes | 67/77 | €14,793 | €14,464 | -€329 | -2.2% |
| Profit (loss) for the period | 9904 | €59,034 | €55,619 | -€3,414 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,034 | €55,619 | -€3,414 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.