ROBIN CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€32,928
down €32,928 (-50.9%), from €64,660 to €31,732
of which Trade receivables: -€43,743
- Tangible fixed assets -€14,234
down €14,234 (-34.7%), from €40,964 to €26,731
- Cash +€10,031
up €10,031 (+215%), from €4,658 to €14,689
mainly Receivables within one year (+€32,928) and Depreciation (+€16,612)
- Deferred charges and accrued income +€1,459
up €1,459 (+651%), from €224 to €1,683
- Tax, wage and social debts -€31,289
down €31,289 (-74.5%), from €41,973 to €10,684
of which Taxes: -€29,074
- Debts after one year -€10,207
down €10,207 (-47.3%), from €21,597 to €11,390
- Profit (loss) carried forward +€9,881
up €9,881 (+67.9%), from -€14,551 to -€4,670
- Other debts -€4,911
down €4,911 (-98.0%), from €5,013 to €103
- Trade debts +€3,006
up €3,006 (+118%), from €2,550 to €5,556
- Gross operating margin -€16,163
down €16,163 (-33.1%), from €48,826 to €32,664
- Taxes -€9,243
down €9,243 (-72.3%), from €12,786 to €3,543
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 | €113,380 | €77,708 | -€35,671 | -31.5% |
| Fixed assets | 21/28 | €41,176 | €26,943 | -€14,234 | -34.6% |
| Tangible fixed assets | 22/27 | €40,964 | €26,731 | -€14,234 | -34.7% |
| Furniture and vehicles | 24 | €40,964 | €26,731 | -€14,234 | -34.7% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €72,203 | €50,766 | -€21,438 | -29.7% |
| Stocks and contracts in progress | 3 | €2,661 | €2,661 | = | 0.0% |
| Stocks | 30/36 | €2,661 | €2,661 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,660 | €31,732 | -€32,928 | -50.9% |
| Trade receivables | 40 | €64,660 | €20,918 | -€43,743 | -67.6% |
| Other amounts receivable | 41 | - | €10,814 | +€10,814 | |
| Cash at bank and in hand | 54/58 | €4,658 | €14,689 | +€10,031 | +215% |
| Deferred charges and accrued income | 490/1 | €224 | €1,683 | +€1,459 | +651% |
| Total equity and liabilities | 10/49 | €113,380 | €77,708 | -€35,671 | -31.5% |
| Equity | 10/15 | €28,424 | €38,305 | +€9,881 | +34.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €35,975 | €35,975 | = | 0.0% |
| Distributable reserves | 133 | €35,975 | €35,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,551 | -€4,670 | +€9,881 | +67.9% |
| Amounts payable | 17/49 | €84,955 | €39,403 | -€45,552 | -53.6% |
| Amounts payable after more than one year | 17 | €21,597 | €11,390 | -€10,207 | -47.3% |
| Financial debts | 170/4 | €21,597 | €11,390 | -€10,207 | -47.3% |
| Amounts payable within one year | 42/48 | €63,358 | €28,013 | -€35,345 | -55.8% |
| Current portion of amounts payable after more than one year | 42 | €11,931 | €11,670 | -€261 | -2.2% |
| Financial debts | 43 | €1,890 | - | -€1,890 | |
| Credit institutions | 430/8 | €1,890 | - | -€1,890 | |
| Trade debts | 44 | €2,550 | €5,556 | +€3,006 | +118% |
| Suppliers | 440/4 | €2,550 | €5,556 | +€3,006 | +118% |
| Taxes, remuneration and social security | 45 | €41,973 | €10,684 | -€31,289 | -74.5% |
| Taxes | 450/3 | €39,758 | €10,684 | -€29,074 | -73.1% |
| Remuneration and social security | 454/9 | €2,215 | - | -€2,215 | |
| Other amounts payable | 47/48 | €5,013 | €103 | -€4,911 | -98.0% |
| Non-recurring operating income | 76A | €46 | €1,240 | +€1,194 | +2,625% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,175 | €16,612 | +€437 | +2.7% |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €48,826 | €32,664 | -€16,163 | -33.1% |
| Operating profit (loss) | 9901 | €32,651 | €15,926 | -€16,726 | -51.2% |
| Financial income | 75/76B | €104 | €113 | +€9 | +8.7% |
| Recurring financial income | 75 | €104 | €113 | +€9 | +8.7% |
| Financial charges | 65/66B | €2,133 | €2,615 | +€483 | +22.6% |
| Recurring financial charges | 65 | €2,133 | €2,615 | +€483 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €30,623 | €13,424 | -€17,199 | -56.2% |
| Income taxes | 67/77 | €12,786 | €3,543 | -€9,243 | -72.3% |
| Profit (loss) for the period | 9904 | €17,837 | €9,881 | -€7,956 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,837 | €9,881 | -€7,956 | -44.6% |
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 16 October 2026 via checked.be.