ROBO: 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.
ROBO
Largest movements
- Tangible fixed assets -€35,670
down €35,670 (-12.4%), from €288,503 to €252,833
of which Land and buildings: -€33,175
- Cash -€20,825
down €20,825 (-33.0%), from €63,187 to €42,362
mainly Debts after one year (-€34,119) and Trade debts (-€20,735)
- Debts after one year -€34,119
down €34,119 (-62.3%), from €54,727 to €20,608
of which Financial debts: -€34,119
- Trade debts -€20,735
down €20,735 (-100.0%), from €20,744 to €9
- Reserves +€17,679
up €17,679 (+38.7%), from €45,735 to €63,414
- Other debts -€12,526
down €12,526 (-16.5%), from €75,731 to €63,205
- Tax, wage and social debts -€4,723
down €4,723 (-33.1%), from €14,263 to €9,540
- Gross operating margin +€15,295
up €15,295 (+18.6%), from €82,087 to €97,382
- Taxes +€8,112
up €8,112 (+543.0%), from €1,494 to €9,606
- Other operating charges -€7,123
down €7,123 (-29.8%), from €23,897 to €16,774
- Financial charges -€3,574
down €3,574 (-27.7%), from €12,906 to €9,332
- Depreciation +€1,948
up €1,948 (+4.6%), from €42,043 to €43,991
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 | €354,570 | €298,830 | -€55,740 | -15.7% |
| Fixed assets | 21/28 | €288,503 | €252,833 | -€35,670 | -12.4% |
| Tangible fixed assets | 22/27 | €288,503 | €252,833 | -€35,670 | -12.4% |
| Land and buildings | 22 | €281,269 | €248,094 | -€33,175 | -11.8% |
| Plant, machinery and equipment | 23 | €4,309 | €2,719 | -€1,590 | -36.9% |
| Furniture and vehicles | 24 | €2,925 | €2,020 | -€905 | -30.9% |
| Current assets | 29/58 | €66,067 | €45,997 | -€20,070 | -30.4% |
| Amounts receivable within one year | 40/41 | €1,611 | €2,491 | +€880 | +54.6% |
| Trade receivables | 40 | €1,611 | €1,656 | +€45 | +2.8% |
| Other amounts receivable | 41 | - | €835 | +€835 | |
| Cash at bank and in hand | 54/58 | €63,187 | €42,362 | -€20,825 | -33.0% |
| Deferred charges and accrued income | 490/1 | €1,269 | €1,144 | -€125 | -9.9% |
| Total equity and liabilities | 10/49 | €354,570 | €298,830 | -€55,740 | -15.7% |
| Equity | 10/15 | €107,235 | €124,914 | +€17,679 | +16.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €45,735 | €63,414 | +€17,679 | +38.7% |
| Distributable reserves | 133 | €45,735 | €63,414 | +€17,679 | +38.7% |
| Provisions and deferred taxes | 16 | €45,000 | €45,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €45,000 | €45,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable | 17/49 | €202,335 | €128,916 | -€73,419 | -36.3% |
| Amounts payable after more than one year | 17 | €54,727 | €20,608 | -€34,119 | -62.3% |
| Financial debts | 170/4 | €51,944 | €17,825 | -€34,119 | -65.7% |
| Other amounts payable | 178/9 | €2,783 | €2,783 | = | 0.0% |
| Amounts payable within one year | 42/48 | €145,633 | €106,873 | -€38,760 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €34,895 | €34,119 | -€776 | -2.2% |
| Trade debts | 44 | €20,744 | €9 | -€20,735 | -100.0% |
| Suppliers | 440/4 | €20,744 | €9 | -€20,735 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,263 | €9,540 | -€4,723 | -33.1% |
| Taxes | 450/3 | €14,263 | €9,540 | -€4,723 | -33.1% |
| Other amounts payable | 47/48 | €75,731 | €63,205 | -€12,526 | -16.5% |
| Accrued charges and deferred income | 492/3 | €1,975 | €1,435 | -€540 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,043 | €43,991 | +€1,948 | +4.6% |
| Other operating charges | 640/8 | €23,897 | €16,774 | -€7,123 | -29.8% |
| Gross operating margin | 9900 | €82,087 | €97,382 | +€15,295 | +18.6% |
| Operating profit (loss) | 9901 | €16,147 | €36,617 | +€20,470 | +126.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €12,906 | €9,332 | -€3,574 | -27.7% |
| Recurring financial charges | 65 | €12,906 | €9,332 | -€3,574 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €3,242 | €27,285 | +€24,043 | +741.6% |
| Income taxes | 67/77 | €1,494 | €9,606 | +€8,112 | +543.0% |
| Profit (loss) for the period | 9904 | €1,748 | €17,679 | +€15,931 | +911.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,748 | €17,679 | +€15,931 | +911.4% |
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.