ROBOTICS AND DESIGN: 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.
ROBOTICS AND DESIGN
Largest movements
- Cash +€93,114
up €93,114 (+69.9%), from €133,221 to €226,335
- Tangible fixed assets -€81,878
down €81,878 (-19.1%), from €427,651 to €345,774
- Receivables within one year +€15,768
up €15,768 (+438%), from €3,599 to €19,368
of which Trade receivables: +€16,698
- Profit (loss) carried forward -€15,535
down €15,535 (-19.8%), from €78,562 to €63,026
- Tax, wage and social debts +€15,142
up €15,142 (+328%), from €4,614 to €19,756
- Other debts +€15,000
new in 2024: €15,000
- Reserves +€12,519
up €12,519 (+2.7%), from €463,995 to €476,514
of which Distributable reserves: +€54,485
- Gross operating margin -€23,301
down €23,301 (-25.8%), from €90,477 to €67,176
- Financial income -€10,248
down €10,248 (-85.8%), from €11,950 to €1,702
of which Non-recurring financial income: -€10,644
- Taxes -€8,627
down €8,627 (-67.1%), from €12,848 to €4,221
- Depreciation +€5,565
up €5,565 (+14.2%), from €39,280 to €44,846
- Financial charges -€2,837
down €2,837 (-72.6%), from €3,910 to €1,073
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €568,434 | €594,190 | +€25,756 | +4.5% |
| Fixed assets | 21/28 | €427,651 | €345,774 | -€81,878 | -19.1% |
| Tangible fixed assets | 22/27 | €427,651 | €345,774 | -€81,878 | -19.1% |
| Land and buildings | 22 | €330,661 | €291,300 | -€39,360 | -11.9% |
| Plant, machinery and equipment | 23 | €13,772 | €11,342 | -€2,430 | -17.6% |
| Furniture and vehicles | 24 | €83,219 | €43,131 | -€40,088 | -48.2% |
| Current assets | 29/58 | €140,783 | €248,416 | +€107,633 | +76.5% |
| Amounts receivable within one year | 40/41 | €3,599 | €19,368 | +€15,768 | +438% |
| Trade receivables | 40 | - | €16,698 | +€16,698 | |
| Other amounts receivable | 41 | €3,599 | €2,669 | -€930 | -25.8% |
| Cash at bank and in hand | 54/58 | €133,221 | €226,335 | +€93,114 | +69.9% |
| Deferred charges and accrued income | 490/1 | €3,962 | €2,713 | -€1,249 | -31.5% |
| Total equity and liabilities | 10/49 | €568,434 | €594,190 | +€25,756 | +4.5% |
| Equity | 10/15 | €561,157 | €558,140 | -€3,017 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €463,995 | €476,514 | +€12,519 | +2.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €40,107 | - | -€40,107 | |
| Distributable reserves | 133 | €422,029 | €476,514 | +€54,485 | +12.9% |
| Profit (loss) carried forward | 14 | €78,562 | €63,026 | -€15,535 | -19.8% |
| Amounts payable | 17/49 | €7,277 | €36,050 | +€28,772 | +395% |
| Amounts payable within one year | 42/48 | €7,277 | €36,050 | +€28,772 | +395% |
| Trade debts | 44 | €2,663 | €1,293 | -€1,370 | -51.4% |
| Suppliers | 440/4 | €2,663 | €1,293 | -€1,370 | -51.4% |
| Taxes, remuneration and social security | 45 | €4,614 | €19,756 | +€15,142 | +328% |
| Taxes | 450/3 | €4,614 | €19,756 | +€15,142 | +328% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,280 | €44,846 | +€5,565 | +14.2% |
| Other operating charges | 640/8 | €5,251 | €6,560 | +€1,309 | +24.9% |
| Gross operating margin | 9900 | €90,477 | €67,176 | -€23,301 | -25.8% |
| Operating profit (loss) | 9901 | €45,946 | €15,771 | -€30,176 | -65.7% |
| Financial income | 75/76B | €11,950 | €1,702 | -€10,248 | -85.8% |
| Recurring financial income | 75 | €10 | €406 | +€396 | +4,091% |
| Non-recurring financial income | 76B | €11,940 | €1,296 | -€10,644 | -89.1% |
| Financial charges | 65/66B | €3,910 | €1,073 | -€2,837 | -72.6% |
| Recurring financial charges | 65 | €3,910 | €1,073 | -€2,837 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | €53,985 | €16,400 | -€37,586 | -69.6% |
| Income taxes | 67/77 | €12,848 | €4,221 | -€8,627 | -67.1% |
| Profit (loss) for the period | 9904 | €41,137 | €12,179 | -€28,958 | -70.4% |
| Transfer to tax-exempt reserves | 689 | €26,993 | - | -€26,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,144 | €12,179 | -€1,966 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 30 December 2022 and 30 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.