ROBING: 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.
ROBING
Largest movements
- Cash -€5,630
down €5,630 (-4.0%), from €142,511 to €136,880
mainly Net result for the year (-€4,712) and Tax, wage and social debts (-€1,251)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€8,019
up €8,019 (+77.6%), from -€10,333 to -€2,314
- Financial charges -€6,072
down €6,072 (-97.9%), from €6,199 to €128
- Other operating charges +€123
up €123 (+7.1%), from €1,738 to €1,861
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 | €555,236 | €549,320 | -€5,916 | -1.1% |
| Fixed assets | 21/28 | €175,608 | €175,608 | = | 0.0% |
| Financial fixed assets | 28 | €175,608 | €175,608 | = | 0.0% |
| Current assets | 29/58 | €379,628 | €373,712 | -€5,916 | -1.6% |
| Amounts receivable within one year | 40/41 | €235,988 | €235,835 | -€153 | -0.1% |
| Trade receivables | 40 | €588 | €11,700 | +€11,112 | +1888.5% |
| Other amounts receivable | 41 | €235,400 | €224,135 | -€11,265 | -4.8% |
| Cash at bank and in hand | 54/58 | €142,511 | €136,880 | -€5,630 | -4.0% |
| Deferred charges and accrued income | 490/1 | €1,130 | €997 | -€132 | -11.7% |
| Total equity and liabilities | 10/49 | €555,236 | €549,320 | -€5,916 | -1.1% |
| Equity | 10/15 | €553,538 | €548,826 | -€4,712 | -0.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €865,592 | €865,592 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,771 | €8,771 | = | 0.0% |
| Legal reserve | 130 | €8,771 | €8,771 | = | 0.0% |
| Distributable reserves | 133 | €856,821 | €856,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€374,554 | -€379,266 | -€4,712 | -1.3% |
| Amounts payable | 17/49 | €1,698 | €494 | -€1,204 | -70.9% |
| Amounts payable within one year | 42/48 | €1,698 | €494 | -€1,204 | -70.9% |
| Trade debts | 44 | €78 | €485 | +€407 | +519.4% |
| Suppliers | 440/4 | €78 | €485 | +€407 | +519.4% |
| Taxes, remuneration and social security | 45 | €1,260 | €9 | -€1,251 | -99.3% |
| Taxes | 450/3 | €1,260 | €9 | -€1,251 | -99.3% |
| Other amounts payable | 47/48 | €360 | - | -€360 | |
| Other operating charges | 640/8 | €1,738 | €1,861 | +€123 | +7.1% |
| Gross operating margin | 9900 | -€10,333 | -€2,314 | +€8,019 | +77.6% |
| Operating profit (loss) | 9901 | -€12,070 | -€4,175 | +€7,895 | +65.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,199 | €128 | -€6,072 | -97.9% |
| Recurring financial charges | 65 | €6,199 | €128 | -€6,072 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,270 | -€4,303 | +€13,967 | +76.4% |
| Income taxes | 67/77 | €382 | €409 | +€27 | +7.0% |
| Profit (loss) for the period | 9904 | -€18,652 | -€4,712 | +€13,940 | +74.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,652 | -€4,712 | +€13,940 | +74.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.