ROBLES: 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.
ROBLES
Largest movements
- Cash -€137,068
down €137,068 (-87.7%), from €156,347 to €19,279
mainly Other debts (-€159,341) and Investment in fixed assets (net) (-€81,286)
- Tangible fixed assets +€66,552
up €66,552 (+4.2%), from €1.6m to €1.7m
of which Furniture and vehicles: +€56,426
- Other debts -€159,341
down €159,341 (-9.1%), from €1.7m to €1.6m
- Debts after one year +€62,000
new in 2024: €62,000
- Financial charges -€57,041
down €57,041 (-57.2%), from €99,703 to €42,662
- Financial income -€21,534
down €21,534 (-20.7%), from €104,155 to €82,621
- Gross operating margin +€14,400
up €14,400 (+69.9%), from -€20,609 to -€6,209
- Other operating charges +€14,349
up €14,349 (+443.9%), from €3,232 to €17,581
- Depreciation +€7,909
up €7,909 (+115.9%), from €6,825 to €14,733
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,217,716 | €4,139,069 | -€78,648 | -1.9% |
| Fixed assets | 21/28 | €1,594,541 | €1,661,093 | +€66,552 | +4.2% |
| Tangible fixed assets | 22/27 | €1,594,541 | €1,661,093 | +€66,552 | +4.2% |
| Land and buildings | 22 | €1,527,946 | €1,538,516 | +€10,570 | +0.7% |
| Plant, machinery and equipment | 23 | €11,257 | €10,813 | -€444 | -3.9% |
| Furniture and vehicles | 24 | €55,337 | €111,764 | +€56,426 | +102.0% |
| Current assets | 29/58 | €2,623,176 | €2,477,976 | -€145,200 | -5.5% |
| Amounts receivable after more than one year | 29 | €14,983 | €15,811 | +€828 | +5.5% |
| Other amounts receivable | 291 | €14,983 | €15,811 | +€828 | +5.5% |
| Amounts receivable within one year | 40/41 | €6,533 | €16,163 | +€9,629 | +147.4% |
| Other amounts receivable | 41 | €6,533 | €16,163 | +€9,629 | +147.4% |
| Current investments | 50/53 | €2,445,312 | €2,423,223 | -€22,089 | -0.9% |
| Cash at bank and in hand | 54/58 | €156,347 | €19,279 | -€137,068 | -87.7% |
| Deferred charges and accrued income | 490/1 | - | €3,500 | +€3,500 | |
| Total equity and liabilities | 10/49 | €4,217,716 | €4,139,069 | -€78,648 | -1.9% |
| Equity | 10/15 | €2,467,089 | €2,468,176 | +€1,087 | 0.0% |
| Contributions | 10/11 | €1,005,245 | €1,005,245 | = | 0.0% |
| Reserves | 13 | €1,461,844 | €1,462,931 | +€1,087 | +0.1% |
| Non-distributable reserves | 130/1 | €60,185 | - | -€60,185 | |
| Reserves not available under the articles | 1311 | €60,185 | - | -€60,185 | |
| Distributable reserves | 133 | €1,401,659 | €1,462,931 | +€61,272 | +4.4% |
| Amounts payable | 17/49 | €1,750,627 | €1,670,893 | -€79,735 | -4.6% |
| Amounts payable after more than one year | 17 | - | €62,000 | +€62,000 | |
| Financial debts | 170/4 | - | €62,000 | +€62,000 | |
| Amounts payable within one year | 42/48 | €1,750,627 | €1,608,892 | -€141,735 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | - | €15,846 | +€15,846 | |
| Trade debts | 44 | €1,236 | €2,997 | +€1,761 | +142.4% |
| Suppliers | 440/4 | €1,236 | €2,997 | +€1,761 | +142.4% |
| Other amounts payable | 47/48 | €1,749,391 | €1,590,050 | -€159,341 | -9.1% |
| Non-recurring operating income | 76A | - | €2,569 | +€2,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,825 | €14,733 | +€7,909 | +115.9% |
| Other operating charges | 640/8 | €3,232 | €17,581 | +€14,349 | +443.9% |
| Gross operating margin | 9900 | -€20,609 | -€6,209 | +€14,400 | +69.9% |
| Operating profit (loss) | 9901 | -€30,666 | -€38,523 | -€7,857 | -25.6% |
| Financial income | 75/76B | €104,155 | €82,621 | -€21,534 | -20.7% |
| Recurring financial income | 75 | €104,155 | €82,621 | -€21,534 | -20.7% |
| Financial charges | 65/66B | €99,703 | €42,662 | -€57,041 | -57.2% |
| Recurring financial charges | 65 | €99,703 | €42,662 | -€57,041 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,213 | €1,436 | +€27,649 | |
| Income taxes | 67/77 | €35 | €349 | +€314 | +898.6% |
| Profit (loss) for the period | 9904 | -€26,248 | €1,087 | +€27,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,248 | €1,087 | +€27,335 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.