ROBIO: 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.
ROBIO
Largest movements
- Receivables within one year -€2,103
no longer reported in 2025 (was €2,103)
- Tangible fixed assets -€950
down €950 (-39.5%), from €2,406 to €1,456
- Cash -€721
down €721 (-12.1%), from €5,972 to €5,252
mainly Other debts (-€4,000) and Trade debts (-€2,675)
- Other debts -€4,000
down €4,000 (-35.2%), from €11,349 to €7,349
- Trade debts -€2,675
down €2,675 (-77.7%), from €3,442 to €766
- Profit (loss) carried forward +€2,053
up €2,053 (+9.2%), from -€22,396 to -€20,344
- Tax, wage and social debts +€849
up €849 (+44.1%), from €1,924 to €2,773
- Gross operating margin +€12,378
up €12,378, from -€4,812 to €7,566
- Staff costs +€2,201
up €2,201 (+1,033%), from €213 to €2,414
- Other operating charges +€1,052
up €1,052 (+127%), from €828 to €1,880
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 | €12,919 | €9,145 | -€3,773 | -29.2% |
| Fixed assets | 21/28 | €2,406 | €1,456 | -€950 | -39.5% |
| Tangible fixed assets | 22/27 | €2,406 | €1,456 | -€950 | -39.5% |
| Furniture and vehicles | 24 | €2,406 | €1,456 | -€950 | -39.5% |
| Current assets | 29/58 | €10,513 | €7,690 | -€2,823 | -26.9% |
| Stocks and contracts in progress | 3 | €2,438 | €2,438 | = | 0.0% |
| Stocks | 30/36 | €2,438 | €2,438 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,103 | - | -€2,103 | |
| Trade receivables | 40 | €2,103 | - | -€2,103 | |
| Cash at bank and in hand | 54/58 | €5,972 | €5,252 | -€721 | -12.1% |
| Total equity and liabilities | 10/49 | €12,919 | €9,145 | -€3,773 | -29.2% |
| Equity | 10/15 | -€3,796 | -€1,744 | +€2,053 | +54.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,396 | -€20,344 | +€2,053 | +9.2% |
| Amounts payable | 17/49 | €16,715 | €10,889 | -€5,826 | -34.9% |
| Amounts payable within one year | 42/48 | €16,715 | €10,889 | -€5,826 | -34.9% |
| Trade debts | 44 | €3,442 | €766 | -€2,675 | -77.7% |
| Suppliers | 440/4 | €3,442 | €766 | -€2,675 | -77.7% |
| Taxes, remuneration and social security | 45 | €1,924 | €2,773 | +€849 | +44.1% |
| Taxes | 450/3 | €1,924 | €2,773 | +€849 | +44.1% |
| Other amounts payable | 47/48 | €11,349 | €7,349 | -€4,000 | -35.2% |
| Remuneration, social security and pensions | 62 | €213 | €2,414 | +€2,201 | +1,033% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €950 | = | 0.0% |
| Other operating charges | 640/8 | €828 | €1,880 | +€1,052 | +127% |
| Gross operating margin | 9900 | -€4,812 | €7,566 | +€12,378 | |
| Operating profit (loss) | 9901 | -€6,803 | €2,322 | +€9,125 | |
| Financial charges | 65/66B | €231 | €270 | +€38 | +16.5% |
| Recurring financial charges | 65 | €231 | €270 | +€38 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,034 | €2,053 | +€9,087 | |
| Profit (loss) for the period | 9904 | -€7,034 | €2,053 | +€9,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,034 | €2,053 | +€9,087 |
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 26 October 2026 via checked.be.