Robonaut: what changed
Two financial 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.
Robonaut
Largest movements
- Cash +€19,229
up €19,229 (+19.0%), from €101,263 to €120,492
mainly Net result for the year (+€39,312) and Depreciation (+€13,417)
- Receivables within one year -€4,242
down €4,242 (-5.4%), from €78,888 to €74,646
of which Trade receivables: -€13,871
- Current investments +€3,900
new in 2026: €3,900
- Deferred charges and accrued income +€3,391
up €3,391 (+460%), from €738 to €4,128
- Reserves +€39,312
up €39,312 (+23.7%), from €165,849 to €205,161
- Tax, wage and social debts -€13,935
down €13,935 (-37.4%), from €37,241 to €23,306
of which Taxes: -€15,935
- Current portion of long-term debt -€7,261
no longer reported in 2026 (was €7,261)
- Accrued charges and deferred income +€2,957
new in 2026: €2,957
- Gross operating margin -€64,289
down €64,289 (-51.0%), from €125,955 to €61,667
- Taxes -€13,765
down €13,765 (-56.1%), from €24,549 to €10,785
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,972 | €235,896 | +€19,924 | +9.2% |
| Fixed assets | 21/28 | €35,083 | €32,730 | -€2,353 | -6.7% |
| Tangible fixed assets | 22/27 | €35,083 | €32,730 | -€2,353 | -6.7% |
| Plant, machinery and equipment | 23 | €1,930 | €3,113 | +€1,183 | +61.3% |
| Furniture and vehicles | 24 | €17,862 | €18,265 | +€403 | +2.3% |
| Other tangible fixed assets | 26 | €15,291 | €11,352 | -€3,939 | -25.8% |
| Current assets | 29/58 | €180,889 | €203,167 | +€22,278 | +12.3% |
| Amounts receivable within one year | 40/41 | €78,888 | €74,646 | -€4,242 | -5.4% |
| Trade receivables | 40 | €30,532 | €16,662 | -€13,871 | -45.4% |
| Other amounts receivable | 41 | €48,356 | €57,984 | +€9,629 | +19.9% |
| Current investments | 50/53 | - | €3,900 | +€3,900 | |
| Cash at bank and in hand | 54/58 | €101,263 | €120,492 | +€19,229 | +19.0% |
| Deferred charges and accrued income | 490/1 | €738 | €4,128 | +€3,391 | +460% |
| Total equity and liabilities | 10/49 | €215,972 | €235,896 | +€19,924 | +9.2% |
| Equity | 10/15 | €168,849 | €208,161 | +€39,312 | +23.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €165,849 | €205,161 | +€39,312 | +23.7% |
| Distributable reserves | 133 | €165,849 | €205,161 | +€39,312 | +23.7% |
| Amounts payable | 17/49 | €47,123 | €27,735 | -€19,388 | -41.1% |
| Amounts payable within one year | 42/48 | €47,123 | €24,779 | -€22,344 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €7,261 | - | -€7,261 | |
| Trade debts | 44 | €903 | €1,473 | +€570 | +63.1% |
| Suppliers | 440/4 | €903 | €1,473 | +€570 | +63.1% |
| Taxes, remuneration and social security | 45 | €37,241 | €23,306 | -€13,935 | -37.4% |
| Taxes | 450/3 | €35,481 | €19,546 | -€15,935 | -44.9% |
| Remuneration and social security | 454/9 | €1,760 | €3,760 | +€2,000 | +114% |
| Other amounts payable | 47/48 | €1,718 | - | -€1,718 | |
| Accrued charges and deferred income | 492/3 | - | €2,957 | +€2,957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,166 | €13,417 | +€1,251 | +10.3% |
| Other operating charges | 640/8 | €390 | €1,071 | +€681 | +175% |
| Gross operating margin | 9900 | €125,955 | €61,667 | -€64,289 | -51.0% |
| Operating profit (loss) | 9901 | €113,400 | €47,179 | -€66,221 | -58.4% |
| Financial income | 75/76B | €2,339 | €3,100 | +€762 | +32.6% |
| Recurring financial income | 75 | €2,339 | €3,100 | +€762 | +32.6% |
| Financial charges | 65/66B | €671 | €182 | -€489 | -72.9% |
| Recurring financial charges | 65 | €671 | €182 | -€489 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €115,067 | €50,097 | -€64,970 | -56.5% |
| Income taxes | 67/77 | €24,549 | €10,785 | -€13,765 | -56.1% |
| Profit (loss) for the period | 9904 | €90,518 | €39,312 | -€51,206 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,518 | €39,312 | -€51,206 | -56.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.