ROBIR SERVICES: 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.
ROBIR SERVICES
Largest movements
- Receivables within one year +€14,546
up €14,546 (+5,102%), from €285 to €14,831
of which Other amounts receivable: +€7,811
- Tangible fixed assets -€6,011
down €6,011 (-43.6%), from €13,779 to €7,768
- Cash +€4,973
up €4,973 (+980%), from €507 to €5,481
mainly Net result for the year (+€25,102) and Depreciation (+€6,011)
- Profit (loss) carried forward +€25,102
up €25,102, from -€10,114 to €14,988
- Other debts -€13,700
no longer reported in 2024 (was €13,700)
- Trade debts -€3,721
down €3,721 (-33.9%), from €10,985 to €7,264
- Contributions +€3,000
up €3,000, from €0 to €3,000
- Tax, wage and social debts +€2,828
new in 2024: €2,828
- Gross operating margin +€31,365
up €31,365, from -€771 to €30,593
- Financial income +€1,722
new in 2024: €1,722
of which Financial income: +€1,722
- Other operating charges +€1,112
new in 2024: €1,112
- Depreciation -€322
down €322 (-5.1%), from €6,333 to €6,011
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,572 | €28,080 | +€13,509 | +92.7% |
| Fixed assets | 21/28 | €13,779 | €7,768 | -€6,011 | -43.6% |
| Tangible fixed assets | 22/27 | €13,779 | €7,768 | -€6,011 | -43.6% |
| Furniture and vehicles | 24 | €13,779 | €7,768 | -€6,011 | -43.6% |
| Current assets | 29/58 | €792 | €20,312 | +€19,520 | +2,464% |
| Amounts receivable within one year | 40/41 | €285 | €14,831 | +€14,546 | +5,102% |
| Trade receivables | 40 | €0 | €6,736 | +€6,736 | |
| Other amounts receivable | 41 | €285 | €8,096 | +€7,811 | +2,740% |
| Cash at bank and in hand | 54/58 | €507 | €5,481 | +€4,973 | +980% |
| Total equity and liabilities | 10/49 | €14,572 | €28,080 | +€13,509 | +92.7% |
| Equity | 10/15 | -€10,114 | €17,988 | +€28,102 | |
| Contributions | 10/11 | €0 | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | -€10,114 | €14,988 | +€25,102 | |
| Amounts payable | 17/49 | €24,685 | €10,092 | -€14,593 | -59.1% |
| Amounts payable within one year | 42/48 | €24,685 | €10,092 | -€14,593 | -59.1% |
| Trade debts | 44 | €10,985 | €7,264 | -€3,721 | -33.9% |
| Suppliers | 440/4 | €10,985 | €7,264 | -€3,721 | -33.9% |
| Taxes, remuneration and social security | 45 | - | €2,828 | +€2,828 | |
| Taxes | 450/3 | - | €2,828 | +€2,828 | |
| Other amounts payable | 47/48 | €13,700 | - | -€13,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,333 | €6,011 | -€322 | -5.1% |
| Other operating charges | 640/8 | - | €1,112 | +€1,112 | |
| Non-recurring operating charges | 66A | €1,948 | - | -€1,948 | |
| Gross operating margin | 9900 | -€771 | €30,593 | +€31,365 | |
| Operating profit (loss) | 9901 | -€9,053 | €23,470 | +€32,523 | |
| Financial income | 75/76B | - | €1,722 | +€1,722 | |
| Recurring financial income | 75 | - | €1,722 | +€1,722 | |
| Non-recurring financial income | 76B | - | €1,722 | +€1,722 | |
| Financial charges | 65/66B | €62 | €90 | +€28 | +45.7% |
| Recurring financial charges | 65 | €62 | €90 | +€28 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,114 | €25,102 | +€34,216 | |
| Profit (loss) for the period | 9904 | -€9,114 | €25,102 | +€34,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,114 | €25,102 | +€34,216 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.