ROBINE: 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.
ROBINE
Largest movements
- Receivables within one year -€7,000
down €7,000 (-100%), from €7,000 to €0
- Profit (loss) carried forward -€8,773
down €8,773 (-32.7%), from -€26,840 to -€35,613
- Other debts +€3,281
new in 2025: €3,281
- Gross operating margin +€2,745
up €2,745, from -€981 to €1,764
- Financial income -€219
down €219 (-100%), from €219 to €0
- Other operating charges -€131
down €131 (-7.2%), from €1,826 to €1,695
- Depreciation +€85
up €85 (+1.0%), from €8,685 to €8,770
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 | €183,262 | €177,668 | -€5,594 | -3.1% |
| Fixed assets | 21/28 | €175,004 | €176,234 | +€1,230 | +0.7% |
| Tangible fixed assets | 22/27 | €175,004 | €176,234 | +€1,230 | +0.7% |
| Land and buildings | 22 | €171,902 | €163,698 | -€8,205 | -4.8% |
| Plant, machinery and equipment | 23 | €3,102 | €12,536 | +€9,435 | +304% |
| Current assets | 29/58 | €8,258 | €1,434 | -€6,823 | -82.6% |
| Amounts receivable within one year | 40/41 | €7,000 | €0 | -€7,000 | -100% |
| Other amounts receivable | 41 | €7,000 | €0 | -€7,000 | -100% |
| Cash at bank and in hand | 54/58 | €872 | €414 | -€459 | -52.6% |
| Deferred charges and accrued income | 490/1 | €385 | €1,020 | +€635 | +165% |
| Total equity and liabilities | 10/49 | €183,262 | €177,668 | -€5,594 | -3.1% |
| Equity | 10/15 | €183,160 | €174,387 | -€8,773 | -4.8% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,840 | -€35,613 | -€8,773 | -32.7% |
| Amounts payable | 17/49 | €102 | €3,281 | +€3,180 | +3,133% |
| Amounts payable within one year | 42/48 | €36 | €3,281 | +€3,245 | +9,066% |
| Trade debts | 44 | €36 | €0 | -€36 | -100% |
| Suppliers | 440/4 | €36 | €0 | -€36 | -100% |
| Other amounts payable | 47/48 | - | €3,281 | +€3,281 | |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,685 | €8,770 | +€85 | +1.0% |
| Other operating charges | 640/8 | €1,826 | €1,695 | -€131 | -7.2% |
| Gross operating margin | 9900 | -€981 | €1,764 | +€2,745 | |
| Operating profit (loss) | 9901 | -€11,492 | -€8,701 | +€2,791 | +24.3% |
| Financial income | 75/76B | €219 | €0 | -€219 | -100% |
| Recurring financial income | 75 | €219 | €0 | -€219 | -100% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,340 | -€8,773 | +€2,567 | +22.6% |
| Profit (loss) for the period | 9904 | -€11,340 | -€8,773 | +€2,567 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,340 | -€8,773 | +€2,567 | +22.6% |
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 20 October 2026 via checked.be.