Robio 1: 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.
Robio 1
Largest movements
- Tangible fixed assets -€4,531
down €4,531 (-26.2%), from €17,292 to €12,760
- Cash +€2,394
up €2,394 (+91.9%), from €2,606 to €5,000
mainly Tax, wage and social debts (+€5,264) and Depreciation (+€4,531)
- Receivables within one year -€542
no longer reported in 2025 (was €542)
- Stocks and contracts +€450
up €450 (+13.9%), from €3,240 to €3,690
- Tax, wage and social debts +€5,264
new in 2025: €5,264
- Other debts -€5,000
down €5,000 (-25.1%), from €19,943 to €14,943
- Profit (loss) carried forward -€1,782
down €1,782 (-75.4%), from -€2,363 to -€4,145
- Trade debts -€711
down €711 (-17.3%), from €4,100 to €3,389
- Other operating charges +€958
up €958 (+196.3%), from €488 to €1,446
- Depreciation -€833
down €833 (-15.5%), from €5,364 to €4,531
- Gross operating margin +€749
up €749 (+20.8%), from €3,602 to €4,351
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 | €23,680 | €21,451 | -€2,229 | -9.4% |
| Fixed assets | 21/28 | €17,292 | €12,760 | -€4,531 | -26.2% |
| Tangible fixed assets | 22/27 | €17,292 | €12,760 | -€4,531 | -26.2% |
| Plant, machinery and equipment | 23 | €3,577 | €2,632 | -€945 | -26.4% |
| Furniture and vehicles | 24 | €6,195 | €4,550 | -€1,645 | -26.5% |
| Other tangible fixed assets | 26 | €7,520 | €5,578 | -€1,942 | -25.8% |
| Current assets | 29/58 | €6,388 | €8,690 | +€2,302 | +36.0% |
| Stocks and contracts in progress | 3 | €3,240 | €3,690 | +€450 | +13.9% |
| Stocks | 30/36 | €3,240 | €3,690 | +€450 | +13.9% |
| Amounts receivable within one year | 40/41 | €542 | - | -€542 | |
| Other amounts receivable | 41 | €542 | - | -€542 | |
| Cash at bank and in hand | 54/58 | €2,606 | €5,000 | +€2,394 | +91.9% |
| Total equity and liabilities | 10/49 | €23,680 | €21,451 | -€2,229 | -9.4% |
| Equity | 10/15 | -€363 | -€2,145 | -€1,782 | -490.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,363 | -€4,145 | -€1,782 | -75.4% |
| Amounts payable | 17/49 | €24,043 | €23,595 | -€447 | -1.9% |
| Amounts payable within one year | 42/48 | €24,043 | €23,595 | -€447 | -1.9% |
| Trade debts | 44 | €4,100 | €3,389 | -€711 | -17.3% |
| Suppliers | 440/4 | €4,100 | €3,389 | -€711 | -17.3% |
| Taxes, remuneration and social security | 45 | - | €5,264 | +€5,264 | |
| Taxes | 450/3 | - | €5,264 | +€5,264 | |
| Other amounts payable | 47/48 | €19,943 | €14,943 | -€5,000 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,364 | €4,531 | -€833 | -15.5% |
| Other operating charges | 640/8 | €488 | €1,446 | +€958 | +196.3% |
| Gross operating margin | 9900 | €3,602 | €4,351 | +€749 | +20.8% |
| Operating profit (loss) | 9901 | -€2,250 | -€1,626 | +€624 | +27.7% |
| Financial charges | 65/66B | €113 | €156 | +€42 | +37.5% |
| Recurring financial charges | 65 | €113 | €156 | +€42 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,363 | -€1,782 | +€581 | +24.6% |
| Profit (loss) for the period | 9904 | -€2,363 | -€1,782 | +€581 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,363 | -€1,782 | +€581 | +24.6% |
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 1 October 2026 via checked.be.