ROBKES: 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.
ROBKES
Largest movements
- Receivables within one year +€12,671
up €12,671 (+36.7%), from €34,512 to €47,183
of which Trade receivables: +€12,428
- Stocks and contracts -€3,530
down €3,530 (-16.5%), from €21,350 to €17,820
- Tangible fixed assets -€2,981
down €2,981 (-27.7%), from €10,774 to €7,793
of which Plant, machinery and equipment: -€2,600
- Tax, wage and social debts +€7,497
up €7,497 (+14.0%), from €53,540 to €61,037
of which Remuneration and social security: +€11,200
- Trade debts -€3,789
down €3,789 (-41.8%), from €9,061 to €5,271
- Reserves +€2,445
up €2,445 (+7.0%), from €34,826 to €37,270
of which Distributable reserves: +€2,445
- Gross operating margin +€7,513
up €7,513, from -€1,574 to €5,939
- Taxes +€329
up €329 (+762.8%), from €43 to €372
- Other operating charges +€263
up €263 (+152.0%), from €173 to €436
- Depreciation -€227
down €227 (-7.1%), from €3,209 to €2,981
- Financial income +€214
up €214 (+118.2%), from €181 to €395
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 | €118,904 | €125,155 | +€6,251 | +5.3% |
| Fixed assets | 21/28 | €11,774 | €8,793 | -€2,981 | -25.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €10,774 | €7,793 | -€2,981 | -27.7% |
| Plant, machinery and equipment | 23 | €10,393 | €7,793 | -€2,600 | -25.0% |
| Furniture and vehicles | 24 | €381 | €0 | -€381 | -100.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €107,130 | €116,363 | +€9,233 | +8.6% |
| Stocks and contracts in progress | 3 | €21,350 | €17,820 | -€3,530 | -16.5% |
| Stocks | 30/36 | €21,350 | €17,820 | -€3,530 | -16.5% |
| Amounts receivable within one year | 40/41 | €34,512 | €47,183 | +€12,671 | +36.7% |
| Trade receivables | 40 | €34,339 | €46,767 | +€12,428 | +36.2% |
| Other amounts receivable | 41 | €173 | €416 | +€243 | +140.9% |
| Cash at bank and in hand | 54/58 | €51,268 | €51,360 | +€92 | +0.2% |
| Total equity and liabilities | 10/49 | €118,904 | €125,155 | +€6,251 | +5.3% |
| Equity | 10/15 | €55,426 | €57,871 | +€2,445 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,826 | €37,270 | +€2,445 | +7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,966 | €35,410 | +€2,445 | +7.4% |
| Profit (loss) carried forward | 14 | €2,001 | €2,001 | = | 0.0% |
| Amounts payable | 17/49 | €63,478 | €67,284 | +€3,807 | +6.0% |
| Amounts payable within one year | 42/48 | €63,478 | €67,284 | +€3,807 | +6.0% |
| Trade debts | 44 | €9,061 | €5,271 | -€3,789 | -41.8% |
| Suppliers | 440/4 | €9,061 | €5,271 | -€3,789 | -41.8% |
| Taxes, remuneration and social security | 45 | €53,540 | €61,037 | +€7,497 | +14.0% |
| Taxes | 450/3 | €5,821 | €2,118 | -€3,703 | -63.6% |
| Remuneration and social security | 454/9 | €47,718 | €58,918 | +€11,200 | +23.5% |
| Other amounts payable | 47/48 | €877 | €976 | +€99 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,209 | €2,981 | -€227 | -7.1% |
| Other operating charges | 640/8 | €173 | €436 | +€263 | +152.0% |
| Gross operating margin | 9900 | -€1,574 | €5,939 | +€7,513 | |
| Operating profit (loss) | 9901 | -€4,956 | €2,522 | +€7,477 | |
| Financial income | 75/76B | €181 | €395 | +€214 | +118.2% |
| Recurring financial income | 75 | €181 | €395 | +€214 | +118.2% |
| Financial charges | 65/66B | €184 | €100 | -€84 | -45.6% |
| Recurring financial charges | 65 | €184 | €100 | -€84 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,959 | €2,817 | +€7,775 | |
| Income taxes | 67/77 | €43 | €372 | +€329 | +762.8% |
| Profit (loss) for the period | 9904 | -€5,002 | €2,445 | +€7,447 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,002 | €2,445 | +€7,447 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.