ROBOONA: 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.
ROBOONA
Largest movements
- Tangible fixed assets -€118,432
down €118,432 (-56.0%), from €211,577 to €93,145
of which Land and buildings: -€201,372
- Receivables within one year +€33,054
up €33,054 (+84.8%), from €38,998 to €72,052
of which Other amounts receivable: +€29,623
- Cash +€10,060
up €10,060 (+14.5%), from €69,385 to €79,445
mainly Investment in fixed assets (net) (+€114,615) and Net result for the year (+€83,816)
- Debts after one year -€122,727
down €122,727 (-85.8%), from €143,011 to €20,284
- Reserves +€50,195
up €50,195 (+44.1%), from €113,851 to €164,045
- Other debts +€18,893
up €18,893 (+128.3%), from €14,729 to €33,622
- Current portion of long-term debt -€15,141
down €15,141 (-60.9%), from €24,857 to €9,716
- Trade debts -€4,306
down €4,306 (-68.4%), from €6,295 to €1,989
- Gross operating margin +€29,499
up €29,499 (+28.1%), from €105,012 to €134,511
- Taxes +€13,607
up €13,607 (+59.0%), from €23,068 to €36,674
- Depreciation -€11,981
down €11,981 (-75.8%), from €15,799 to €3,818
- Financial charges -€2,204
down €2,204 (-20.3%), from €10,875 to €8,671
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 | €320,949 | €246,670 | -€74,279 | -23.1% |
| Fixed assets | 21/28 | €211,577 | €93,145 | -€118,432 | -56.0% |
| Tangible fixed assets | 22/27 | €211,577 | €93,145 | -€118,432 | -56.0% |
| Land and buildings | 22 | €201,372 | €0 | -€201,372 | -100.0% |
| Furniture and vehicles | 24 | €10,206 | €93,145 | +€82,939 | +812.7% |
| Current assets | 29/58 | €109,372 | €153,525 | +€44,153 | +40.4% |
| Amounts receivable within one year | 40/41 | €38,998 | €72,052 | +€33,054 | +84.8% |
| Trade receivables | 40 | €29,145 | €32,577 | +€3,431 | +11.8% |
| Other amounts receivable | 41 | €9,852 | €39,476 | +€29,623 | +300.7% |
| Cash at bank and in hand | 54/58 | €69,385 | €79,445 | +€10,060 | +14.5% |
| Deferred charges and accrued income | 490/1 | €989 | €2,028 | +€1,039 | +105.0% |
| Total equity and liabilities | 10/49 | €320,949 | €246,670 | -€74,279 | -23.1% |
| Equity | 10/15 | €114,851 | €165,045 | +€50,195 | +43.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €113,851 | €164,045 | +€50,195 | +44.1% |
| Distributable reserves | 133 | €113,851 | €164,045 | +€50,195 | +44.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €206,099 | €81,625 | -€124,474 | -60.4% |
| Amounts payable after more than one year | 17 | €143,011 | €20,284 | -€122,727 | -85.8% |
| Financial debts | 170/4 | €143,011 | €20,284 | -€122,727 | -85.8% |
| Amounts payable within one year | 42/48 | €63,088 | €61,341 | -€1,747 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €24,857 | €9,716 | -€15,141 | -60.9% |
| Trade debts | 44 | €6,295 | €1,989 | -€4,306 | -68.4% |
| Suppliers | 440/4 | €6,295 | €1,989 | -€4,306 | -68.4% |
| Taxes, remuneration and social security | 45 | €17,206 | €16,014 | -€1,192 | -6.9% |
| Taxes | 450/3 | €17,206 | €16,014 | -€1,192 | -6.9% |
| Other amounts payable | 47/48 | €14,729 | €33,622 | +€18,893 | +128.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,799 | €3,818 | -€11,981 | -75.8% |
| Other operating charges | 640/8 | €2,102 | €2,439 | +€337 | +16.0% |
| Gross operating margin | 9900 | €105,012 | €134,511 | +€29,499 | +28.1% |
| Operating profit (loss) | 9901 | €87,111 | €128,255 | +€41,144 | +47.2% |
| Financial income | 75/76B | €0 | €906 | +€906 | |
| Recurring financial income | 75 | €0 | €906 | +€906 | |
| Financial charges | 65/66B | €10,875 | €8,671 | -€2,204 | -20.3% |
| Recurring financial charges | 65 | €10,875 | €8,671 | -€2,204 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €76,236 | €120,491 | +€44,255 | +58.0% |
| Income taxes | 67/77 | €23,068 | €36,674 | +€13,607 | +59.0% |
| Profit (loss) for the period | 9904 | €53,168 | €83,816 | +€30,648 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,168 | €83,816 | +€30,648 | +57.6% |
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 8 October 2026 via checked.be.