ROBIUM: 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.
ROBIUM
Largest movements
- Receivables within one year +€109,939
up €109,939 (+69.5%), from €158,148 to €268,086
of which Other amounts receivable: +€57,290
- Cash -€21,454
down €21,454 (-10.4%), from €205,566 to €184,113
mainly Receivables within one year (-€109,939) and Contributions, distributions and other (-€54,585)
- Tangible fixed assets -€6,980
down €6,980 (-19.2%), from €36,265 to €29,285
of which Furniture and vehicles: -€5,273
- Other debts +€75,170
up €75,170 (+608.2%), from €12,360 to €87,529
- Trade debts +€51,871
up €51,871 (+285.6%), from €18,165 to €70,036
- Reserves -€34,991
down €34,991 (-10.6%), from €329,206 to €294,215
of which Distributable reserves: -€34,991
- Tax, wage and social debts -€9,897
down €9,897 (-28.2%), from €35,050 to €25,154
of which Taxes: -€7,492
- Gross operating margin -€7,182
down €7,182 (-13.0%), from €55,306 to €48,124
- Depreciation +€5,042
up €5,042 (+260.0%), from €1,939 to €6,980
- Taxes +€2,365
up €2,365 (+13.7%), from €17,231 to €19,596
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 | €405,632 | €485,777 | +€80,145 | +19.8% |
| Fixed assets | 21/28 | €38,465 | €29,310 | -€9,155 | -23.8% |
| Tangible fixed assets | 22/27 | €36,265 | €29,285 | -€6,980 | -19.2% |
| Furniture and vehicles | 24 | €27,548 | €22,275 | -€5,273 | -19.1% |
| Other tangible fixed assets | 26 | €8,718 | €7,010 | -€1,708 | -19.6% |
| Financial fixed assets | 28 | €2,200 | €25 | -€2,175 | -98.9% |
| Current assets | 29/58 | €367,167 | €456,467 | +€89,300 | +24.3% |
| Amounts receivable within one year | 40/41 | €158,148 | €268,086 | +€109,939 | +69.5% |
| Trade receivables | 40 | €5,724 | €58,373 | +€52,649 | +919.7% |
| Other amounts receivable | 41 | €152,423 | €209,713 | +€57,290 | +37.6% |
| Cash at bank and in hand | 54/58 | €205,566 | €184,113 | -€21,454 | -10.4% |
| Deferred charges and accrued income | 490/1 | €3,453 | €4,268 | +€815 | +23.6% |
| Total equity and liabilities | 10/49 | €405,632 | €485,777 | +€80,145 | +19.8% |
| Equity | 10/15 | €337,877 | €302,886 | -€34,991 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €329,206 | €294,215 | -€34,991 | -10.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €327,346 | €292,355 | -€34,991 | -10.7% |
| Profit (loss) carried forward | 14 | €2,471 | €2,471 | = | 0.0% |
| Amounts payable | 17/49 | €67,755 | €182,891 | +€115,135 | +169.9% |
| Amounts payable within one year | 42/48 | €67,755 | €182,891 | +€115,135 | +169.9% |
| Financial debts | 43 | €2,180 | €172 | -€2,009 | -92.1% |
| Credit institutions | 430/8 | €2,180 | €172 | -€2,009 | -92.1% |
| Trade debts | 44 | €18,165 | €70,036 | +€51,871 | +285.6% |
| Suppliers | 440/4 | €18,165 | €70,036 | +€51,871 | +285.6% |
| Taxes, remuneration and social security | 45 | €35,050 | €25,154 | -€9,897 | -28.2% |
| Taxes | 450/3 | €32,645 | €25,154 | -€7,492 | -22.9% |
| Remuneration and social security | 454/9 | €2,405 | €0 | -€2,405 | -100.0% |
| Other amounts payable | 47/48 | €12,360 | €87,529 | +€75,170 | +608.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,939 | €6,980 | +€5,042 | +260.0% |
| Other operating charges | 640/8 | €2,903 | €2,491 | -€412 | -14.2% |
| Gross operating margin | 9900 | €55,306 | €48,124 | -€7,182 | -13.0% |
| Operating profit (loss) | 9901 | €50,464 | €38,652 | -€11,812 | -23.4% |
| Financial income | 75/76B | €1,364 | €946 | -€419 | -30.7% |
| Recurring financial income | 75 | €1,364 | €946 | -€419 | -30.7% |
| Financial charges | 65/66B | €554 | €408 | -€146 | -26.3% |
| Recurring financial charges | 65 | €554 | €408 | -€146 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €51,274 | €39,190 | -€12,085 | -23.6% |
| Income taxes | 67/77 | €17,231 | €19,596 | +€2,365 | +13.7% |
| Profit (loss) for the period | 9904 | €34,043 | €19,594 | -€14,449 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,043 | €19,594 | -€14,449 | -42.4% |
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 2 October 2026 via checked.be.