ROBOU: 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.
ROBOU
Largest movements
- Cash +€8,277
up €8,277 (+14.8%), from €55,799 to €64,076
mainly Net result for the year (+€12,465) and Trade debts (+€1,547)
- Tangible fixed assets +€1,168
up €1,168 (+52.9%), from €2,206 to €3,373
of which Plant, machinery and equipment: +€1,235
- Reserves +€10,000
up €10,000 (+18.2%), from €55,000 to €65,000
- Tax, wage and social debts -€4,307
down €4,307 (-13.8%), from €31,301 to €26,994
of which Taxes: -€15,131
- Profit (loss) carried forward +€2,465
up €2,465 (+55.3%), from €4,455 to €6,920
- Trade debts +€1,547
up €1,547 (+491%), from €315 to €1,863
- Staff costs +€47,008
new in 2025: €47,008
- Taxes -€16,823
down €16,823 (-76.1%), from €22,110 to €5,287
- Gross operating margin -€14,567
down €14,567 (-17.6%), from €82,622 to €68,055
- Other operating charges +€1,296
up €1,296 (+256%), from €505 to €1,801
- Depreciation +€889
up €889 (+169%), from €527 to €1,416
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.
Derived cash bridge
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 | €94,304 | €103,938 | +€9,634 | +10.2% |
| Fixed assets | 21/28 | €2,206 | €3,373 | +€1,168 | +52.9% |
| Tangible fixed assets | 22/27 | €2,206 | €3,373 | +€1,168 | +52.9% |
| Plant, machinery and equipment | 23 | - | €1,235 | +€1,235 | |
| Furniture and vehicles | 24 | €2,206 | €2,138 | -€67 | -3.1% |
| Current assets | 29/58 | €92,099 | €100,565 | +€8,466 | +9.2% |
| Amounts receivable within one year | 40/41 | €36,300 | €36,489 | +€189 | +0.5% |
| Trade receivables | 40 | €36,300 | €36,300 | = | 0.0% |
| Other amounts receivable | 41 | - | €189 | +€189 | |
| Cash at bank and in hand | 54/58 | €55,799 | €64,076 | +€8,277 | +14.8% |
| Total equity and liabilities | 10/49 | €94,304 | €103,938 | +€9,634 | +10.2% |
| Equity | 10/15 | €62,455 | €74,920 | +€12,465 | +20.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,000 | €65,000 | +€10,000 | +18.2% |
| Distributable reserves | 133 | €55,000 | €65,000 | +€10,000 | +18.2% |
| Profit (loss) carried forward | 14 | €4,455 | €6,920 | +€2,465 | +55.3% |
| Amounts payable | 17/49 | €31,849 | €29,018 | -€2,831 | -8.9% |
| Amounts payable within one year | 42/48 | €31,849 | €29,018 | -€2,831 | -8.9% |
| Trade debts | 44 | €315 | €1,863 | +€1,547 | +491% |
| Suppliers | 440/4 | €315 | €1,863 | +€1,547 | +491% |
| Taxes, remuneration and social security | 45 | €31,301 | €26,994 | -€4,307 | -13.8% |
| Taxes | 450/3 | €29,407 | €14,276 | -€15,131 | -51.5% |
| Remuneration and social security | 454/9 | €1,894 | €12,717 | +€10,823 | +571% |
| Other amounts payable | 47/48 | €232 | €162 | -€71 | -30.5% |
| Remuneration, social security and pensions | 62 | - | €47,008 | +€47,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €1,416 | +€889 | +169% |
| Other operating charges | 640/8 | €505 | €1,801 | +€1,296 | +256% |
| Gross operating margin | 9900 | €82,622 | €68,055 | -€14,567 | -17.6% |
| Operating profit (loss) | 9901 | €81,589 | €17,830 | -€63,759 | -78.1% |
| Financial charges | 65/66B | €24 | €78 | +€54 | +224% |
| Recurring financial charges | 65 | €24 | €78 | +€54 | +224% |
| Profit (loss) for the period before taxes | 9903 | €81,565 | €17,752 | -€63,813 | -78.2% |
| Income taxes | 67/77 | €22,110 | €5,287 | -€16,823 | -76.1% |
| Profit (loss) for the period | 9904 | €59,455 | €12,465 | -€46,991 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,455 | €12,465 | -€46,991 | -79.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.