ROBIWAL: 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.
ROBIWAL
Largest movements
- Receivables within one year -€244,246
down €244,246 (-29.8%), from €819,252 to €575,007
of which Trade receivables: -€357,953
- Stocks and contracts -€47,204
no longer reported in 2025 (was €47,204)
- Trade debts -€310,660
down €310,660 (-78.3%), from €396,972 to €86,312
- Other debts -€87,050
down €87,050 (-49.0%), from €177,531 to €90,481
- Accrued charges and deferred income +€65,009
up €65,009 (+217%), from €29,948 to €94,957
- Short-term financial debts +€64,375
new in 2025: €64,375
- Tax, wage and social debts -€26,757
down €26,757 (-31.1%), from €86,169 to €59,413
of which Taxes: -€28,974
- Gross operating margin -€70,014
down €70,014 (-41.9%), from €166,965 to €96,951
- Staff costs +€32,108
up €32,108 (+116%), from €27,642 to €59,751
- Taxes -€14,076
down €14,076 (-65.0%), from €21,654 to €7,578
- Other operating charges +€2,640
up €2,640 (+212%), from €1,247 to €3,888
- Financial charges -€2,250
down €2,250 (-26.3%), from €8,565 to €6,315
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 | €991,808 | €690,837 | -€300,972 | -30.3% |
| Fixed assets | 21/28 | €95,660 | €90,000 | -€5,660 | -5.9% |
| Intangible fixed assets | 21 | €1,307 | €49 | -€1,258 | -96.2% |
| Tangible fixed assets | 22/27 | €24,353 | €19,950 | -€4,402 | -18.1% |
| Furniture and vehicles | 24 | €18,924 | €15,616 | -€3,309 | -17.5% |
| Other tangible fixed assets | 26 | €5,429 | €4,335 | -€1,094 | -20.1% |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €896,148 | €600,837 | -€295,311 | -33.0% |
| Stocks and contracts in progress | 3 | €47,204 | - | -€47,204 | |
| Stocks | 30/36 | €47,204 | - | -€47,204 | |
| Amounts receivable within one year | 40/41 | €819,252 | €575,007 | -€244,246 | -29.8% |
| Trade receivables | 40 | €762,439 | €404,486 | -€357,953 | -46.9% |
| Other amounts receivable | 41 | €56,814 | €170,521 | +€113,707 | +200% |
| Cash at bank and in hand | 54/58 | €29,692 | €25,830 | -€3,862 | -13.0% |
| Total equity and liabilities | 10/49 | €991,808 | €690,837 | -€300,972 | -30.3% |
| Equity | 10/15 | €241,999 | €256,500 | +€14,500 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,539 | €236,040 | +€14,500 | +6.5% |
| Amounts payable | 17/49 | €749,809 | €434,337 | -€315,472 | -42.1% |
| Amounts payable after more than one year | 17 | €38,799 | €16,084 | -€22,715 | -58.5% |
| Financial debts | 170/4 | €38,799 | €16,084 | -€22,715 | -58.5% |
| Amounts payable within one year | 42/48 | €681,062 | €323,296 | -€357,766 | -52.5% |
| Current portion of amounts payable after more than one year | 42 | €20,390 | €22,715 | +€2,325 | +11.4% |
| Financial debts | 43 | - | €64,375 | +€64,375 | |
| Credit institutions | 430/8 | - | €64,375 | +€64,375 | |
| Trade debts | 44 | €396,972 | €86,312 | -€310,660 | -78.3% |
| Suppliers | 440/4 | €396,972 | €86,312 | -€310,660 | -78.3% |
| Taxes, remuneration and social security | 45 | €86,169 | €59,413 | -€26,757 | -31.1% |
| Taxes | 450/3 | €73,314 | €44,340 | -€28,974 | -39.5% |
| Remuneration and social security | 454/9 | €12,855 | €15,073 | +€2,218 | +17.3% |
| Other amounts payable | 47/48 | €177,531 | €90,481 | -€87,050 | -49.0% |
| Accrued charges and deferred income | 492/3 | €29,948 | €94,957 | +€65,009 | +217% |
| Remuneration, social security and pensions | 62 | €27,642 | €59,751 | +€32,108 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,532 | €9,911 | -€621 | -5.9% |
| Other operating charges | 640/8 | €1,247 | €3,888 | +€2,640 | +212% |
| Non-recurring operating charges | 66A | €55,601 | - | -€55,601 | |
| Gross operating margin | 9900 | €166,965 | €96,951 | -€70,014 | -41.9% |
| Operating profit (loss) | 9901 | €71,943 | €23,402 | -€48,540 | -67.5% |
| Financial income | 75/76B | €4,995 | €4,992 | -€3 | -0.1% |
| Recurring financial income | 75 | €4,995 | €4,992 | -€3 | -0.1% |
| Financial charges | 65/66B | €8,565 | €6,315 | -€2,250 | -26.3% |
| Recurring financial charges | 65 | €8,565 | €6,315 | -€2,250 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €68,372 | €22,079 | -€46,293 | -67.7% |
| Income taxes | 67/77 | €21,654 | €7,578 | -€14,076 | -65.0% |
| Profit (loss) for the period | 9904 | €46,717 | €14,500 | -€32,217 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,717 | €14,500 | -€32,217 | -69.0% |
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 14 October 2026 via checked.be.