ROBISA: 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.
ROBISA
Largest movements
- Receivables within one year +€35,462
up €35,462 (+133%), from €26,626 to €62,088
of which Other amounts receivable: +€45,440
- Profit (loss) carried forward +€27,512
up €27,512 (+139%), from €19,741 to €47,253
- Tax, wage and social debts +€6,912
up €6,912 (+134%), from €5,146 to €12,058
- Trade debts +€650
new in 2025: €650
- Gross operating margin +€15,303
up €15,303 (+69.4%), from €22,048 to €37,351
- Financial charges +€2,274
up €2,274 (+4,459%), from €51 to €2,325
- Taxes +€1,767
up €1,767 (+34.3%), from €5,145 to €6,912
- Financial income -€397
down €397 (-99.0%), from €401 to €4
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 | €27,387 | €62,461 | +€35,074 | +128% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €27,087 | €62,161 | +€35,074 | +129% |
| Amounts receivable within one year | 40/41 | €26,626 | €62,088 | +€35,462 | +133% |
| Trade receivables | 40 | €9,978 | - | -€9,978 | |
| Other amounts receivable | 41 | €16,648 | €62,088 | +€45,440 | +273% |
| Cash at bank and in hand | 54/58 | €295 | €73 | -€222 | -75.3% |
| Deferred charges and accrued income | 490/1 | €166 | - | -€166 | |
| Total equity and liabilities | 10/49 | €27,387 | €62,461 | +€35,074 | +128% |
| Equity | 10/15 | €22,241 | €49,753 | +€27,512 | +124% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,741 | €47,253 | +€27,512 | +139% |
| Amounts payable | 17/49 | €5,146 | €12,708 | +€7,562 | +147% |
| Amounts payable within one year | 42/48 | €5,146 | €12,708 | +€7,562 | +147% |
| Trade debts | 44 | - | €650 | +€650 | |
| Suppliers | 440/4 | - | €650 | +€650 | |
| Taxes, remuneration and social security | 45 | €5,146 | €12,058 | +€6,912 | +134% |
| Taxes | 450/3 | €5,146 | €12,058 | +€6,912 | +134% |
| Other operating charges | 640/8 | €569 | €606 | +€37 | +6.5% |
| Gross operating margin | 9900 | €22,048 | €37,351 | +€15,303 | +69.4% |
| Operating profit (loss) | 9901 | €21,479 | €36,745 | +€15,266 | +71.1% |
| Financial income | 75/76B | €401 | €4 | -€397 | -99.0% |
| Recurring financial income | 75 | €401 | €4 | -€397 | -99.0% |
| Financial charges | 65/66B | €51 | €2,325 | +€2,274 | +4,459% |
| Recurring financial charges | 65 | €51 | €2,325 | +€2,274 | +4,459% |
| Profit (loss) for the period before taxes | 9903 | €21,829 | €34,424 | +€12,595 | +57.7% |
| Income taxes | 67/77 | €5,145 | €6,912 | +€1,767 | +34.3% |
| Profit (loss) for the period | 9904 | €16,684 | €27,512 | +€10,828 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,684 | €27,512 | +€10,828 | +64.9% |
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 23 October 2026 via checked.be.