Robin & Gross: 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 & Gross
Largest movements
- Cash -€40,524
down €40,524 (-92.2%), from €43,941 to €3,416
mainly Net result for the year (-€18,817) and Investment in fixed assets (net) (-€15,798)
- Tangible fixed assets +€10,227
up €10,227 (+36.3%), from €28,159 to €38,386
of which Plant, machinery and equipment: +€10,560
- Receivables within one year +€7,243
up €7,243 (+94.9%), from €7,629 to €14,872
of which Other amounts receivable: +€4,224
- Profit (loss) carried forward -€14,360
down €14,360 (-36.5%), from -€39,336 to -€53,696
- Reserves -€4,457
down €4,457 (-11.1%), from €40,014 to €35,557
of which Tax-exempt reserves: -€4,457
- Other debts -€3,379
down €3,379 (-6.7%), from €50,302 to €46,923
- Provisions -€1,114
down €1,114 (-11.4%), from €9,817 to €8,702
- Gross operating margin +€14,116
up €14,116 (+50.0%), from -€28,245 to -€14,128
- Depreciation +€4,654
up €4,654 (+507.6%), from €917 to €5,571
- Other operating charges -€1,860
down €1,860 (-96.0%), from €1,938 to €78
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 | €79,729 | €56,675 | -€23,055 | -28.9% |
| Fixed assets | 21/28 | €28,159 | €38,386 | +€10,227 | +36.3% |
| Tangible fixed assets | 22/27 | €28,159 | €38,386 | +€10,227 | +36.3% |
| Land and buildings | 22 | €9,820 | €9,487 | -€333 | -3.4% |
| Plant, machinery and equipment | 23 | €18,339 | €28,899 | +€10,560 | +57.6% |
| Current assets | 29/58 | €51,570 | €18,289 | -€33,281 | -64.5% |
| Amounts receivable within one year | 40/41 | €7,629 | €14,872 | +€7,243 | +94.9% |
| Trade receivables | 40 | €717 | €3,736 | +€3,019 | +421.0% |
| Other amounts receivable | 41 | €6,912 | €11,136 | +€4,224 | +61.1% |
| Cash at bank and in hand | 54/58 | €43,941 | €3,416 | -€40,524 | -92.2% |
| Total equity and liabilities | 10/49 | €79,729 | €56,675 | -€23,055 | -28.9% |
| Equity | 10/15 | €19,279 | €462 | -€18,817 | -97.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,014 | €35,557 | -€4,457 | -11.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €39,266 | €34,810 | -€4,457 | -11.4% |
| Distributable reserves | 133 | €748 | €748 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,336 | -€53,696 | -€14,360 | -36.5% |
| Provisions and deferred taxes | 16 | €9,817 | €8,702 | -€1,114 | -11.4% |
| Deferred taxes | 168 | €9,817 | €8,702 | -€1,114 | -11.4% |
| Amounts payable | 17/49 | €50,634 | €47,511 | -€3,123 | -6.2% |
| Amounts payable within one year | 42/48 | €50,634 | €47,511 | -€3,123 | -6.2% |
| Trade debts | 44 | €153 | €587 | +€435 | +284.8% |
| Suppliers | 440/4 | €153 | €587 | +€435 | +284.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €179 | €0 | -€179 | -100.0% |
| Taxes | 450/3 | €179 | €0 | -€179 | -100.0% |
| Other amounts payable | 47/48 | €50,302 | €46,923 | -€3,379 | -6.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €5,571 | +€4,654 | +507.6% |
| Other operating charges | 640/8 | €1,938 | €78 | -€1,860 | -96.0% |
| Gross operating margin | 9900 | -€28,245 | -€14,128 | +€14,116 | +50.0% |
| Operating profit (loss) | 9901 | -€31,100 | -€19,777 | +€11,322 | +36.4% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €84 | €154 | +€70 | +83.9% |
| Recurring financial charges | 65 | €84 | €154 | +€70 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,170 | -€19,931 | +€11,239 | +36.1% |
| Transfer from deferred taxes | 780 | - | €1,114 | +€1,114 | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€31,170 | -€18,817 | +€12,354 | +39.6% |
| Transfer from tax-exempt reserves | 789 | €917 | €4,457 | +€3,540 | +386.1% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,253 | -€14,360 | +€15,894 | +52.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.