ROBIN TOPS: 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 TOPS
Largest movements
- Receivables within one year +€29,774
new in 2025: €29,774
of which Trade receivables: +€23,423
- Tangible fixed assets +€3,666
new in 2025: €3,666
of which Furniture and vehicles: +€2,601
- Cash +€2,341
up €2,341 (+16.7%), from €14,053 to €16,394
mainly Net result for the year (+€19,109) and Tax, wage and social debts (+€9,100)
- Stocks and contracts -€2,000
down €2,000 (-45.9%), from €4,360 to €2,360
- Reserves +€19,109
up €19,109 (+548%), from €3,484 to €22,593
- Tax, wage and social debts +€9,100
up €9,100 (+547%), from €1,664 to €10,765
of which Taxes: +€5,064
- Trade debts +€5,527
up €5,527 (+358%), from €1,542 to €7,069
- Gross operating margin +€18,059
up €18,059 (+263%), from €6,863 to €24,922
- Taxes +€3,812
up €3,812 (+362%), from €1,054 to €4,866
- Other operating charges -€1,932
down €1,932 (-92.4%), from €2,092 to €160
- Depreciation +€688
new in 2025: €688
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 | €18,426 | €52,551 | +€34,125 | +185% |
| Fixed assets | 21/28 | - | €3,666 | +€3,666 | |
| Tangible fixed assets | 22/27 | - | €3,666 | +€3,666 | |
| Plant, machinery and equipment | 23 | - | €1,065 | +€1,065 | |
| Furniture and vehicles | 24 | - | €2,601 | +€2,601 | |
| Current assets | 29/58 | €18,426 | €48,885 | +€30,459 | +165% |
| Stocks and contracts in progress | 3 | €4,360 | €2,360 | -€2,000 | -45.9% |
| Stocks | 30/36 | €4,360 | €2,360 | -€2,000 | -45.9% |
| Amounts receivable within one year | 40/41 | - | €29,774 | +€29,774 | |
| Trade receivables | 40 | - | €23,423 | +€23,423 | |
| Other amounts receivable | 41 | - | €6,351 | +€6,351 | |
| Cash at bank and in hand | 54/58 | €14,053 | €16,394 | +€2,341 | +16.7% |
| Deferred charges and accrued income | 490/1 | €13 | €357 | +€344 | +2,729% |
| Total equity and liabilities | 10/49 | €18,426 | €52,551 | +€34,125 | +185% |
| Equity | 10/15 | €6,484 | €25,593 | +€19,109 | +295% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,484 | €22,593 | +€19,109 | +548% |
| Distributable reserves | 133 | €3,484 | €22,593 | +€19,109 | +548% |
| Amounts payable | 17/49 | €11,942 | €26,958 | +€15,016 | +126% |
| Amounts payable within one year | 42/48 | €11,942 | €26,958 | +€15,016 | +126% |
| Trade debts | 44 | €1,542 | €7,069 | +€5,527 | +358% |
| Suppliers | 440/4 | €1,542 | €7,069 | +€5,527 | +358% |
| Taxes, remuneration and social security | 45 | €1,664 | €10,765 | +€9,100 | +547% |
| Taxes | 450/3 | €1,664 | €6,728 | +€5,064 | +304% |
| Remuneration and social security | 454/9 | - | €4,036 | +€4,036 | |
| Other amounts payable | 47/48 | €8,735 | €9,124 | +€389 | +4.4% |
| Remuneration, social security and pensions | 62 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €688 | +€688 | |
| Other operating charges | 640/8 | €2,092 | €160 | -€1,932 | -92.4% |
| Gross operating margin | 9900 | €6,863 | €24,922 | +€18,059 | +263% |
| Operating profit (loss) | 9901 | €4,771 | €24,056 | +€19,285 | +404% |
| Financial income | 75/76B | €35 | €1 | -€34 | -98.3% |
| Recurring financial income | 75 | €35 | €1 | -€34 | -98.3% |
| Financial charges | 65/66B | €268 | €82 | -€186 | -69.4% |
| Recurring financial charges | 65 | €268 | €82 | -€186 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €4,538 | €23,975 | +€19,437 | +428% |
| Income taxes | 67/77 | €1,054 | €4,866 | +€3,812 | +362% |
| Profit (loss) for the period | 9904 | €3,484 | €19,109 | +€15,625 | +448% |
| Profit (loss) for the period to be appropriated | 9905 | €3,484 | €19,109 | +€15,625 | +448% |
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.