ROBKA: 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.
ROBKA
Largest movements
- Receivables within one year -€28,730
down €28,730 (-72.7%), from €39,525 to €10,795
of which Trade receivables: -€29,487
- Tangible fixed assets +€17,630
up €17,630 (+183%), from €9,614 to €27,244
- Deferred charges and accrued income +€3,120
new in 2025: €3,120
- Profit (loss) carried forward -€6,287
down €6,287 (-16.2%), from -€38,783 to -€45,070
- Debts after one year -€4,361
down €4,361 (-46.9%), from €9,309 to €4,947
- Other debts +€2,016
up €2,016 (+75.8%), from €2,658 to €4,674
- Short-term financial debts +€1,125
new in 2025: €1,125
- Financial charges +€898
up €898 (+1,430%), from €63 to €961
- Gross operating margin +€864
up €864 (+21.7%), from -€3,975 to -€3,111
- Other operating charges +€432
up €432 (+26.5%), from €1,629 to €2,061
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 | €55,989 | €48,131 | -€7,859 | -14.0% |
| Fixed assets | 21/28 | €9,614 | €27,244 | +€17,630 | +183% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €9,614 | €27,244 | +€17,630 | +183% |
| Plant, machinery and equipment | 23 | €9,614 | €27,244 | +€17,630 | +183% |
| Current assets | 29/58 | €46,375 | €20,887 | -€25,488 | -55.0% |
| Stocks and contracts in progress | 3 | €5,621 | €5,621 | = | 0.0% |
| Stocks | 30/36 | €5,621 | €5,621 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,525 | €10,795 | -€28,730 | -72.7% |
| Trade receivables | 40 | €39,511 | €10,024 | -€29,487 | -74.6% |
| Other amounts receivable | 41 | €14 | €771 | +€757 | +5,387% |
| Cash at bank and in hand | 54/58 | €1,229 | €1,351 | +€122 | +9.9% |
| Deferred charges and accrued income | 490/1 | - | €3,120 | +€3,120 | |
| Total equity and liabilities | 10/49 | €55,989 | €48,131 | -€7,859 | -14.0% |
| Equity | 10/15 | €32,485 | €26,198 | -€6,287 | -19.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | €24,789 | = | 0.0% |
| Other | 1109/19 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €46,479 | €46,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,783 | -€45,070 | -€6,287 | -16.2% |
| Amounts payable | 17/49 | €23,504 | €21,933 | -€1,571 | -6.7% |
| Amounts payable after more than one year | 17 | €9,309 | €4,947 | -€4,361 | -46.9% |
| Financial debts | 170/4 | €9,309 | €4,947 | -€4,361 | -46.9% |
| Amounts payable within one year | 42/48 | €14,195 | €16,985 | +€2,790 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €4,801 | €4,361 | -€440 | -9.2% |
| Financial debts | 43 | - | €1,125 | +€1,125 | |
| Credit institutions | 430/8 | - | €1,125 | +€1,125 | |
| Trade debts | 44 | €6,350 | €6,480 | +€130 | +2.0% |
| Suppliers | 440/4 | €6,350 | €6,480 | +€130 | +2.0% |
| Taxes, remuneration and social security | 45 | €386 | €345 | -€41 | -10.7% |
| Taxes | 450/3 | €386 | €345 | -€41 | -10.7% |
| Other amounts payable | 47/48 | €2,658 | €4,674 | +€2,016 | +75.8% |
| Other operating charges | 640/8 | €1,629 | €2,061 | +€432 | +26.5% |
| Gross operating margin | 9900 | -€3,975 | -€3,111 | +€864 | +21.7% |
| Operating profit (loss) | 9901 | -€5,604 | -€5,172 | +€432 | +7.7% |
| Financial charges | 65/66B | €63 | €961 | +€898 | +1,430% |
| Recurring financial charges | 65 | €63 | €961 | +€898 | +1,430% |
| Profit (loss) for the period before taxes | 9903 | -€5,667 | -€6,134 | -€467 | -8.2% |
| Income taxes | 67/77 | €191 | €154 | -€37 | -19.5% |
| Profit (loss) for the period | 9904 | -€5,858 | -€6,287 | -€430 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,858 | -€6,287 | -€430 | -7.3% |
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.