RobinArt: what changed
Two fiscal 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.
RobinArt
Largest movements
- Cash +€21,094
up €21,094 (+68.9%), from €30,619 to €51,713
mainly Net result for the year (+€28,751) and Receivables within one year (+€6,288)
- Receivables within one year -€6,288
down €6,288 (-17.2%), from €36,588 to €30,300
of which Other amounts receivable: -€12,388
- Reserves +€16,500
up €16,500 (+11.6%), from €142,171 to €158,671
of which Distributable reserves: +€16,500
- Current portion of long-term debt -€4,973
down €4,973 (-56.3%), from €8,825 to €3,852
- Gross operating margin +€6,593
up €6,593 (+15.1%), from €43,649 to €50,243
- Taxes +€1,669
up €1,669 (+11.5%), from €14,482 to €16,152
- Financial income -€1,447
down €1,447 (-77.4%), from €1,869 to €421
- Depreciation -€1,417
down €1,417 (-38.0%), from €3,725 to €2,308
- Other operating charges +€618
up €618 (+30.0%), from €2,061 to €2,680
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 | €349,556 | €363,692 | +€14,136 | +4.0% |
| Fixed assets | 21/28 | €243,295 | €240,987 | -€2,308 | -0.9% |
| Tangible fixed assets | 22/27 | €55,847 | €53,539 | -€2,308 | -4.1% |
| Land and buildings | 22 | €52,153 | €50,357 | -€1,796 | -3.4% |
| Plant, machinery and equipment | 23 | €967 | €532 | -€435 | -45.0% |
| Furniture and vehicles | 24 | €2,727 | €2,650 | -€77 | -2.8% |
| Financial fixed assets | 28 | €187,448 | €187,448 | = | 0.0% |
| Current assets | 29/58 | €106,261 | €122,705 | +€16,444 | +15.5% |
| Amounts receivable after more than one year | 29 | €35,542 | €35,542 | = | 0.0% |
| Trade receivables | 290 | €7,042 | €7,042 | = | 0.0% |
| Other amounts receivable | 291 | €28,500 | €28,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,588 | €30,300 | -€6,288 | -17.2% |
| Trade receivables | 40 | €24,200 | €30,300 | +€6,100 | +25.2% |
| Other amounts receivable | 41 | €12,388 | €0 | -€12,388 | -100.0% |
| Current investments | 50/53 | €3,512 | €3,512 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,619 | €51,713 | +€21,094 | +68.9% |
| Deferred charges and accrued income | 490/1 | - | €1,638 | +€1,638 | |
| Total equity and liabilities | 10/49 | €349,556 | €363,692 | +€14,136 | +4.0% |
| Equity | 10/15 | €334,898 | €352,149 | +€17,251 | +5.2% |
| Contributions | 10/11 | €100,029 | €100,029 | = | 0.0% |
| Reserves | 13 | €142,171 | €158,671 | +€16,500 | +11.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €142,171 | €158,671 | +€16,500 | +11.6% |
| Profit (loss) carried forward | 14 | €92,698 | €93,450 | +€751 | +0.8% |
| Amounts payable | 17/49 | €14,658 | €11,543 | -€3,115 | -21.3% |
| Amounts payable within one year | 42/48 | €14,658 | €11,543 | -€3,115 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €8,825 | €3,852 | -€4,973 | -56.3% |
| Trade debts | 44 | €1,086 | €3,277 | +€2,191 | +201.7% |
| Suppliers | 440/4 | €1,086 | €3,277 | +€2,191 | +201.7% |
| Taxes, remuneration and social security | 45 | €4,614 | €3,720 | -€894 | -19.4% |
| Taxes | 450/3 | €4,614 | €3,720 | -€894 | -19.4% |
| Other amounts payable | 47/48 | €133 | €694 | +€561 | +422.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,725 | €2,308 | -€1,417 | -38.0% |
| Other operating charges | 640/8 | €2,061 | €2,680 | +€618 | +30.0% |
| Gross operating margin | 9900 | €43,649 | €50,243 | +€6,593 | +15.1% |
| Operating profit (loss) | 9901 | €37,863 | €45,255 | +€7,392 | +19.5% |
| Financial income | 75/76B | €1,869 | €421 | -€1,447 | -77.4% |
| Recurring financial income | 75 | €1,869 | €421 | -€1,447 | -77.4% |
| Financial charges | 65/66B | €367 | €773 | +€406 | +110.5% |
| Recurring financial charges | 65 | €367 | €773 | +€406 | +110.5% |
| Profit (loss) for the period before taxes | 9903 | €39,364 | €44,903 | +€5,539 | +14.1% |
| Income taxes | 67/77 | €14,482 | €16,152 | +€1,669 | +11.5% |
| Profit (loss) for the period | 9904 | €24,882 | €28,751 | +€3,870 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,882 | €28,751 | +€3,870 | +15.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.