ROBLUK: 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.
ROBLUK
Largest movements
- Tangible fixed assets +€22,896
new in 2025: €22,896
- Cash +€9,125
up €9,125 (+42.5%), from €21,486 to €30,611
mainly Net result for the year (+€11,527) and Debts after one year (+€11,214)
- Receivables within one year -€2,789
down €2,789 (-98.9%), from €2,820 to €31
of which Trade receivables: -€2,820
- Reserves +€11,527
up €11,527 (+732.0%), from €1,575 to €13,102
- Debts after one year +€11,214
new in 2025: €11,214
- Current portion of long-term debt +€9,260
new in 2025: €9,260
- Trade debts -€1,650
down €1,650 (-100.0%), from €1,650 to €0
- Tax, wage and social debts -€918
down €918 (-4.5%), from €20,480 to €19,562
of which Taxes: -€1,369
- Gross operating margin +€24,660
up €24,660 (+1689.8%), from €1,459 to €26,119
- Depreciation +€5,054
up €5,054, from €0 to €5,054
- Taxes +€4,487
up €4,487, from €0 to €4,487
- Other operating charges +€2,945
up €2,945 (+1673.5%), from €176 to €3,121
- Financial charges +€443
up €443 (+29.2%), from €1,517 to €1,960
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 | €24,305 | €53,537 | +€29,232 | +120.3% |
| Fixed assets | 21/28 | - | €22,896 | +€22,896 | |
| Tangible fixed assets | 22/27 | - | €22,896 | +€22,896 | |
| Furniture and vehicles | 24 | - | €22,896 | +€22,896 | |
| Current assets | 29/58 | €24,305 | €30,641 | +€6,336 | +26.1% |
| Amounts receivable within one year | 40/41 | €2,820 | €31 | -€2,789 | -98.9% |
| Trade receivables | 40 | €2,820 | €0 | -€2,820 | -100.0% |
| Other amounts receivable | 41 | - | €31 | +€31 | |
| Cash at bank and in hand | 54/58 | €21,486 | €30,611 | +€9,125 | +42.5% |
| Total equity and liabilities | 10/49 | €24,305 | €53,537 | +€29,232 | +120.3% |
| Equity | 10/15 | €1,975 | €13,502 | +€11,527 | +583.7% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €1,575 | €13,102 | +€11,527 | +732.0% |
| Distributable reserves | 133 | €1,575 | €13,102 | +€11,527 | +732.0% |
| Amounts payable | 17/49 | €22,330 | €40,036 | +€17,705 | +79.3% |
| Amounts payable after more than one year | 17 | - | €11,214 | +€11,214 | |
| Financial debts | 170/4 | - | €11,214 | +€11,214 | |
| Amounts payable within one year | 42/48 | €22,330 | €28,822 | +€6,492 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,260 | +€9,260 | |
| Trade debts | 44 | €1,650 | €0 | -€1,650 | -100.0% |
| Suppliers | 440/4 | €1,650 | €0 | -€1,650 | -100.0% |
| Taxes, remuneration and social security | 45 | €20,480 | €19,562 | -€918 | -4.5% |
| Taxes | 450/3 | €20,480 | €19,111 | -€1,369 | -6.7% |
| Remuneration and social security | 454/9 | - | €451 | +€451 | |
| Other amounts payable | 47/48 | €200 | €0 | -€200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €5,054 | +€5,054 | |
| Other operating charges | 640/8 | €176 | €3,121 | +€2,945 | +1673.5% |
| Gross operating margin | 9900 | €1,459 | €26,119 | +€24,660 | +1689.8% |
| Operating profit (loss) | 9901 | €1,283 | €17,944 | +€16,661 | +1298.2% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €1,517 | €1,960 | +€443 | +29.2% |
| Recurring financial charges | 65 | €1,517 | €1,960 | +€443 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€234 | €16,014 | +€16,248 | |
| Income taxes | 67/77 | €0 | €4,487 | +€4,487 | |
| Profit (loss) for the period | 9904 | -€234 | €11,527 | +€11,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€234 | €11,527 | +€11,761 |
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 7 October 2026 via checked.be.