Robin Jansson: 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 Jansson
Largest movements
- Receivables within one year +€13,543
up €13,543 (+96.1%), from €14,089 to €27,631
of which Other amounts receivable: +€19,174
- Cash +€4,180
up €4,180 (+101%), from €4,119 to €8,299
mainly Net result for the year (+€12,634) and Trade debts (+€3,122)
- Reserves +€12,634
up €12,634 (+168%), from €7,517 to €20,151
- Trade debts +€3,122
up €3,122 (+78.8%), from €3,963 to €7,086
- Tax, wage and social debts +€2,600
up €2,600 (+94.5%), from €2,751 to €5,351
- Other debts -€990
down €990 (-100%), from €990 to €0
- Gross operating margin +€5,269
up €5,269 (+49.3%), from €10,691 to €15,960
- Taxes +€976
up €976 (+36.5%), from €2,676 to €3,652
- Financial income +€869
new in 2025: €869
- Financial charges -€181
down €181 (-74.4%), from €243 to €62
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 | €19,021 | €36,388 | +€17,366 | +91.3% |
| Fixed assets | 21/28 | €813 | €457 | -€356 | -43.8% |
| Tangible fixed assets | 22/27 | €813 | €457 | -€356 | -43.8% |
| Plant, machinery and equipment | 23 | €813 | €457 | -€356 | -43.8% |
| Current assets | 29/58 | €18,208 | €35,930 | +€17,723 | +97.3% |
| Amounts receivable within one year | 40/41 | €14,089 | €27,631 | +€13,543 | +96.1% |
| Trade receivables | 40 | €12,992 | €7,361 | -€5,632 | -43.3% |
| Other amounts receivable | 41 | €1,096 | €20,271 | +€19,174 | +1,749% |
| Cash at bank and in hand | 54/58 | €4,119 | €8,299 | +€4,180 | +101% |
| Total equity and liabilities | 10/49 | €19,021 | €36,388 | +€17,366 | +91.3% |
| Equity | 10/15 | €11,317 | €23,951 | +€12,634 | +112% |
| Contributions | 10/11 | €3,800 | €3,800 | = | 0.0% |
| Reserves | 13 | €7,517 | €20,151 | +€12,634 | +168% |
| Distributable reserves | 133 | €7,517 | €20,151 | +€12,634 | +168% |
| Amounts payable | 17/49 | €7,704 | €12,436 | +€4,732 | +61.4% |
| Amounts payable within one year | 42/48 | €7,704 | €12,436 | +€4,732 | +61.4% |
| Trade debts | 44 | €3,963 | €7,086 | +€3,122 | +78.8% |
| Suppliers | 440/4 | €3,963 | €7,086 | +€3,122 | +78.8% |
| Taxes, remuneration and social security | 45 | €2,751 | €5,351 | +€2,600 | +94.5% |
| Taxes | 450/3 | €2,751 | €5,351 | +€2,600 | +94.5% |
| Other amounts payable | 47/48 | €990 | €0 | -€990 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256 | €356 | +€101 | +39.4% |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Gross operating margin | 9900 | €10,691 | €15,960 | +€5,269 | +49.3% |
| Operating profit (loss) | 9901 | €10,436 | €15,480 | +€5,044 | +48.3% |
| Financial income | 75/76B | - | €869 | +€869 | |
| Recurring financial income | 75 | - | €869 | +€869 | |
| Financial charges | 65/66B | €243 | €62 | -€181 | -74.4% |
| Recurring financial charges | 65 | €243 | €62 | -€181 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | €10,193 | €16,287 | +€6,094 | +59.8% |
| Income taxes | 67/77 | €2,676 | €3,652 | +€976 | +36.5% |
| Profit (loss) for the period | 9904 | €7,517 | €12,634 | +€5,118 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,517 | €12,634 | +€5,118 | +68.1% |
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 19 October 2026 via checked.be.