ROBOSOFT: 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.
What changed
ROBOSOFT
NACE 28.300, Manufacture of machinery and equipment not elsewhere classified
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€357,129
2024 · €7,482-€364,612
Equity
€3.5m
2024 · €4.8m-€1.2m
Cash
€69,179
2024 · €27,885+€41,294
Balance sheet total
€7.3m
2024 · €8.4m-€1.2m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-48.4%), from €5.4m to €2.8m
of which Trade receivables: -€1.4m
- Receivables after one year +€1.3m
new in 2025: €1.3m
- Intangible fixed assets +€203,558
up €203,558 (+267.2%), from €76,177 to €279,735
- Tangible fixed assets -€114,897
down €114,897 (-10.7%), from €1.1m to €963,506
of which Land and buildings: -€226,036
- Stocks and contracts +€106,329
up €106,329 (+6.1%), from €1.7m to €1.9m
Equity and liabilities
- Profit (loss) carried forward -€1.1m
down €1.1m (-42.2%), from €2.6m to €1.5m
- Advances received -€476,236
down €476,236 (-54.3%), from €877,766 to €401,531
- Trade debts +€377,406
up €377,406 (+21.4%), from €1.8m to €2.1m
- Revaluation surpluses -€180,388
down €180,388 (-23.0%), from €784,341 to €603,953
- Debts after one year +€124,759
up €124,759 (+746.1%), from €16,723 to €141,481
Income statement
- Staff costs +€102,523
up €102,523 (+7.3%), from €1.4m to €1.5m
- Gross operating margin +€97,075
up €97,075 (+6.0%), from €1.6m to €1.7m
- Taxes -€51,334
down €51,334 (-99.2%), from €51,751 to €416
- Write-downs +€45,376
up €45,376, from -€659 to €44,718
- Depreciation +€24,153
up €24,153 (+15.3%), from €157,739 to €181,892
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.
Result 2024
€7,482
Gross operating margin
+€97,075
Staff costs
-€102,523
Depreciation
-€24,153
Write-downs
-€45,376
Other operating charges
-€4,298
Other operating items
-€350,354
Financial income
+€4,233
Financial charges
+€9,450
Taxes
+€51,334
Result 2025
-€357,129
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.
From operations
+€1.0m
Investment
-€270,553
Financing
-€723,218
Cash 2024
€27,885
From operations (derived)
+€1.0m
Net result for the year
-€357,129
Depreciation
+€181,892
Receivables after one year
-€1.3m
Stocks and contracts
-€106,329
Receivables within one year
+€2.6m
Deferred charges and accrued income
+€38,039
Smaller working-capital items
-€667
Trade debts
+€377,406
Tax, wage and social debts
-€93,276
Advances received
-€476,236
Other debts
+€118,139
Investment (derived)
-€270,553
Investment in fixed assets (net)
-€270,553
Financing
-€723,218
Debts after one year
+€124,759
Current portion of long-term debt
+€35,243
Short-term financial debts
+€2,948
Contributions, distributions and other
-€886,168
Cash 2025
€69,179
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,405,236 | €7,250,254 | -€1.2m | -13.7% |
| Fixed assets | 21/28 | €1,154,980 | €1,243,641 | +€88,661 | +7.7% |
| Intangible fixed assets | 21 | €76,177 | €279,735 | +€203,558 | +267.2% |
| Tangible fixed assets | 22/27 | €1,078,403 | €963,506 | -€114,897 | -10.7% |
| Land and buildings | 22 | €877,804 | €651,768 | -€226,036 | -25.8% |
| Plant, machinery and equipment | 23 | €163,582 | €129,149 | -€34,434 | -21.0% |
| Furniture and vehicles | 24 | €13,492 | €9,281 | -€4,211 | -31.2% |
| Leasing and similar rights | 25 | €23,525 | €173,308 | +€149,783 | +636.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €7,250,256 | €6,006,613 | -€1.2m | -17.2% |
| Amounts receivable after more than one year | 29 | - | €1,250,000 | +€1.3m | |
| Other amounts receivable | 291 | - | €1,250,000 | +€1.3m | |
| Stocks and contracts in progress | 3 | €1,748,445 | €1,854,774 | +€106,329 | +6.1% |
| Stocks | 30/36 | €1,748,445 | €1,854,774 | +€106,329 | +6.1% |
| Amounts receivable within one year | 40/41 | €5,381,689 | €2,778,463 | -€2.6m | -48.4% |
| Trade receivables | 40 | €2,819,178 | €1,395,418 | -€1.4m | -50.5% |
| Other amounts receivable | 41 | €2,562,511 | €1,383,045 | -€1.2m | -46.0% |
| Cash at bank and in hand | 54/58 | €27,885 | €69,179 | +€41,294 | +148.1% |
| Deferred charges and accrued income | 490/1 | €92,237 | €54,197 | -€38,039 | -41.2% |
| Total equity and liabilities | 10/49 | €8,405,236 | €7,250,254 | -€1.2m | -13.7% |
| Equity | 10/15 | €4,757,972 | €3,514,674 | -€1.2m | -26.1% |
| Contributions | 10/11 | €297,472 | €198,315 | -€99,157 | -33.3% |
| Capital | 10 | €297,472 | €198,315 | -€99,157 | -33.3% |
| Issued capital | 100 | €297,472 | €198,315 | -€99,157 | -33.3% |
| Revaluation surpluses | 12 | €784,341 | €603,953 | -€180,388 | -23.0% |
| Reserves | 13 | €1,114,701 | €1,231,607 | +€116,905 | +10.5% |
| Non-distributable reserves | 130/1 | €29,747 | €29,747 | = | 0.0% |
| Legal reserve | 130 | €29,747 | €29,747 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,612 | €7,008 | -€2,604 | -27.1% |
| Distributable reserves | 133 | €1,075,343 | €1,194,852 | +€119,509 | +11.1% |
| Profit (loss) carried forward | 14 | €2,561,457 | €1,480,800 | -€1.1m | -42.2% |
| Provisions and deferred taxes | 16 | €4,591 | €3,309 | -€1,283 | -27.9% |
| Deferred taxes | 168 | €4,591 | €3,309 | -€1,283 | -27.9% |
| Amounts payable | 17/49 | €3,642,672 | €3,732,271 | +€89,598 | +2.5% |
| Amounts payable after more than one year | 17 | €16,723 | €141,481 | +€124,759 | +746.1% |
| Financial debts | 170/4 | €16,723 | €141,481 | +€124,759 | +746.1% |
| Amounts payable within one year | 42/48 | €3,625,144 | €3,589,369 | -€35,776 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €6,679 | €41,922 | +€35,243 | +527.7% |
| Financial debts | 43 | €588,753 | €591,701 | +€2,948 | +0.5% |
| Credit institutions | 430/8 | €588,753 | €591,701 | +€2,948 | +0.5% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,766,889 | €2,144,295 | +€377,406 | +21.4% |
| Suppliers | 440/4 | €1,766,889 | €2,144,295 | +€377,406 | +21.4% |
| Advances received on contracts in progress | 46 | €877,766 | €401,531 | -€476,236 | -54.3% |
| Taxes, remuneration and social security | 45 | €378,578 | €285,302 | -€93,276 | -24.6% |
| Taxes | 450/3 | €63,997 | €15,624 | -€48,373 | -75.6% |
| Remuneration and social security | 454/9 | €314,581 | €269,678 | -€44,903 | -14.3% |
| Other amounts payable | 47/48 | €6,479 | €124,617 | +€118,139 | +1823.5% |
| Accrued charges and deferred income | 492/3 | €805 | €1,421 | +€615 | +76.4% |
| Non-recurring operating income | 76A | €1,009 | €51,890 | +€50,881 | +5042.4% |
| Remuneration, social security and pensions | 62 | €1,406,249 | €1,508,772 | +€102,523 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,739 | €181,892 | +€24,153 | +15.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€659 | €44,718 | +€45,376 | |
| Other operating charges | 640/8 | €19,553 | €23,851 | +€4,298 | +22.0% |
| Non-recurring operating charges | 66A | €6,044 | €356,397 | +€350,354 | +5797.1% |
| Gross operating margin | 9900 | €1,618,495 | €1,715,570 | +€97,075 | +6.0% |
| Operating profit (loss) | 9901 | €29,570 | -€400,060 | -€429,629 | |
| Financial income | 75/76B | €81,408 | €85,641 | +€4,233 | +5.2% |
| Recurring financial income | 75 | €81,408 | €85,641 | +€4,233 | +5.2% |
| Financial charges | 65/66B | €53,027 | €43,578 | -€9,450 | -17.8% |
| Recurring financial charges | 65 | €53,027 | €43,578 | -€9,450 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €57,951 | -€357,996 | -€415,946 | |
| Transfer from deferred taxes | 780 | €1,283 | €1,283 | = | 0.0% |
| Income taxes | 67/77 | €51,751 | €416 | -€51,334 | -99.2% |
| Profit (loss) for the period | 9904 | €7,482 | -€357,129 | -€364,612 | |
| Transfer from tax-exempt reserves | 789 | €2,604 | €2,604 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,086 | -€354,526 | -€364,612 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.