ROBIS: 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.
ROBIS
Largest movements
- Tangible fixed assets -€28,642
down €28,642 (-17.7%), from €162,017 to €133,374
- Cash +€1,749
up €1,749 (+95.8%), from €1,826 to €3,574
mainly Depreciation (+€28,642) and Other debts (+€17,000)
- Profit (loss) carried forward -€46,431
down €46,431, from €8,249 to -€38,182
- Other debts +€17,000
up €17,000 (+43.8%), from €38,827 to €55,827
- Trade debts +€2,537
up €2,537 (+502.1%), from €505 to €3,043
- Gross operating margin +€11,445
up €11,445 (+93.9%), from -€12,190 to -€745
- Other operating charges +€6,294
up €6,294 (+58.7%), from €10,720 to €17,014
- Depreciation -€2,402
down €2,402 (-7.7%), from €31,045 to €28,642
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 | €163,842 | €136,949 | -€26,894 | -16.4% |
| Fixed assets | 21/28 | €162,017 | €133,374 | -€28,642 | -17.7% |
| Tangible fixed assets | 22/27 | €162,017 | €133,374 | -€28,642 | -17.7% |
| Land and buildings | 22 | €162,017 | €133,374 | -€28,642 | -17.7% |
| Current assets | 29/58 | €1,826 | €3,574 | +€1,749 | +95.8% |
| Cash at bank and in hand | 54/58 | €1,826 | €3,574 | +€1,749 | +95.8% |
| Total equity and liabilities | 10/49 | €163,842 | €136,949 | -€26,894 | -16.4% |
| Equity | 10/15 | €124,510 | €78,079 | -€46,431 | -37.3% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €53,262 | €53,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,672 | €6,672 | = | 0.0% |
| Legal reserve | 130 | €6,672 | €6,672 | = | 0.0% |
| Distributable reserves | 133 | €46,590 | €46,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,249 | -€38,182 | -€46,431 | |
| Amounts payable | 17/49 | €39,332 | €58,870 | +€19,537 | +49.7% |
| Amounts payable within one year | 42/48 | €39,332 | €58,870 | +€19,537 | +49.7% |
| Trade debts | 44 | €505 | €3,043 | +€2,537 | +502.1% |
| Suppliers | 440/4 | €505 | €3,043 | +€2,537 | +502.1% |
| Other amounts payable | 47/48 | €38,827 | €55,827 | +€17,000 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,045 | €28,642 | -€2,402 | -7.7% |
| Other operating charges | 640/8 | €10,720 | €17,014 | +€6,294 | +58.7% |
| Gross operating margin | 9900 | -€12,190 | -€745 | +€11,445 | +93.9% |
| Operating profit (loss) | 9901 | -€53,954 | -€46,401 | +€7,553 | +14.0% |
| Financial charges | 65/66B | €4 | €30 | +€26 | +675.2% |
| Recurring financial charges | 65 | €4 | €30 | +€26 | +675.2% |
| Profit (loss) for the period before taxes | 9903 | -€53,958 | -€46,431 | +€7,527 | +14.0% |
| Profit (loss) for the period | 9904 | -€53,958 | -€46,431 | +€7,527 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,958 | -€46,431 | +€7,527 | +14.0% |
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 3 October 2026 via checked.be.