ROBMA: 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.
ROBMA
Largest movements
- Tangible fixed assets +€122,231
up €122,231 (+11.2%), from €1.1m to €1.2m
- Receivables within one year +€16,103
up €16,103 (+268.4%), from €6,000 to €22,103
- Debts after one year +€120,871
up €120,871 (+16.3%), from €742,717 to €863,587
of which Financial debts: +€120,871
- Profit (loss) carried forward -€28,403
down €28,403 (-66.8%), from €42,519 to €14,116
- Current portion of long-term debt +€23,977
up €23,977 (+99.6%), from €24,079 to €48,057
- Financial charges +€24,891
up €24,891 (+416.0%), from €5,983 to €30,874
- Depreciation +€15,706
up €15,706 (+66.6%), from €23,588 to €39,294
- Write-downs -€12,240
no longer reported in 2025 (was €12,240)
- Gross operating margin +€3,217
up €3,217 (+7.9%), from €40,760 to €43,978
- Other operating charges +€1,668
up €1,668 (+42.4%), from €3,934 to €5,602
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 | €1,112,278 | €1,242,567 | +€130,289 | +11.7% |
| Fixed assets | 21/28 | €1,088,343 | €1,210,574 | +€122,231 | +11.2% |
| Tangible fixed assets | 22/27 | €1,088,343 | €1,210,574 | +€122,231 | +11.2% |
| Land and buildings | 22 | €1,088,343 | €1,210,574 | +€122,231 | +11.2% |
| Current assets | 29/58 | €23,935 | €31,993 | +€8,058 | +33.7% |
| Amounts receivable within one year | 40/41 | €6,000 | €22,103 | +€16,103 | +268.4% |
| Other amounts receivable | 41 | €6,000 | €22,103 | +€16,103 | +268.4% |
| Cash at bank and in hand | 54/58 | €17,479 | €6,899 | -€10,581 | -60.5% |
| Deferred charges and accrued income | 490/1 | €456 | €2,992 | +€2,536 | +556.2% |
| Total equity and liabilities | 10/49 | €1,112,278 | €1,242,567 | +€130,289 | +11.7% |
| Equity | 10/15 | €263,274 | €232,329 | -€30,945 | -11.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €95,754 | €93,213 | -€2,542 | -2.7% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,861 | €80,319 | -€2,542 | -3.1% |
| Distributable reserves | 133 | €393 | €393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,519 | €14,116 | -€28,403 | -66.8% |
| Provisions and deferred taxes | 16 | €27,620 | €26,773 | -€847 | -3.1% |
| Deferred taxes | 168 | €27,620 | €26,773 | -€847 | -3.1% |
| Amounts payable | 17/49 | €821,384 | €983,466 | +€162,081 | +19.7% |
| Amounts payable after more than one year | 17 | €742,717 | €863,587 | +€120,871 | +16.3% |
| Financial debts | 170/4 | €721,400 | €842,271 | +€120,871 | +16.8% |
| Other amounts payable | 178/9 | €21,317 | €21,317 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,668 | €112,884 | +€34,217 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €24,079 | €48,057 | +€23,977 | +99.6% |
| Trade debts | 44 | €488 | €10,573 | +€10,085 | +2065.3% |
| Suppliers | 440/4 | €488 | €10,573 | +€10,085 | +2065.3% |
| Other amounts payable | 47/48 | €54,100 | €54,254 | +€154 | +0.3% |
| Accrued charges and deferred income | 492/3 | - | €6,994 | +€6,994 | |
| Non-recurring operating income | 76A | €178 | €5 | -€173 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,588 | €39,294 | +€15,706 | +66.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,240 | - | -€12,240 | |
| Other operating charges | 640/8 | €3,934 | €5,602 | +€1,668 | +42.4% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €40,760 | €43,978 | +€3,217 | +7.9% |
| Operating profit (loss) | 9901 | €998 | -€918 | -€1,916 | |
| Financial charges | 65/66B | €5,983 | €30,874 | +€24,891 | +416.0% |
| Recurring financial charges | 65 | €5,983 | €30,874 | +€24,891 | +416.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,985 | -€31,792 | -€26,808 | -537.8% |
| Transfer from deferred taxes | 780 | €847 | €847 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€4,137 | -€30,945 | -€26,808 | -647.9% |
| Transfer from tax-exempt reserves | 789 | €2,542 | €2,542 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,596 | -€28,403 | -€26,808 | -1679.8% |
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 3 October 2026 via checked.be.