ROBROY: 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.
ROBROY
Largest movements
- Tangible fixed assets -€7,040
down €7,040 (-3.0%), from €233,642 to €226,601
of which Land and buildings: -€5,068
- Receivables within one year +€2,434
up €2,434 (+3,666%), from €66 to €2,500
of which Trade receivables: +€2,500
- Reserves +€13,562
up €13,562 (+30.1%), from €45,082 to €58,644
of which Distributable reserves: +€13,562
- Other debts -€13,405
down €13,405 (-7.8%), from €171,941 to €158,536
- Advances received -€7,229
down €7,229 (-100%), from €7,229 to €0
- Tax, wage and social debts +€5,764
up €5,764, from €0 to €5,764
of which Taxes: +€5,764
- Trade debts -€3,341
down €3,341 (-97.1%), from €3,441 to €100
- Gross operating margin +€18,054
up €18,054 (+206%), from €8,770 to €26,824
- Taxes +€4,405
up €4,405, from €0 to €4,405
- Financial charges -€1,579
down €1,579 (-95.2%), from €1,659 to €80
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 | €233,892 | €229,243 | -€4,649 | -2.0% |
| Fixed assets | 21/28 | €233,642 | €226,601 | -€7,040 | -3.0% |
| Tangible fixed assets | 22/27 | €233,642 | €226,601 | -€7,040 | -3.0% |
| Land and buildings | 22 | €223,002 | €217,934 | -€5,068 | -2.3% |
| Plant, machinery and equipment | 23 | €10,640 | €8,668 | -€1,972 | -18.5% |
| Current assets | 29/58 | €251 | €2,642 | +€2,391 | +954% |
| Amounts receivable within one year | 40/41 | €66 | €2,500 | +€2,434 | +3,666% |
| Trade receivables | 40 | €0 | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | €66 | €0 | -€66 | -100% |
| Cash at bank and in hand | 54/58 | €184 | €142 | -€42 | -23.0% |
| Total equity and liabilities | 10/49 | €233,892 | €229,243 | -€4,649 | -2.0% |
| Equity | 10/15 | €51,282 | €64,844 | +€13,562 | +26.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,082 | €58,644 | +€13,562 | +30.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43,222 | €56,784 | +€13,562 | +31.4% |
| Amounts payable | 17/49 | €182,611 | €164,400 | -€18,211 | -10.0% |
| Amounts payable within one year | 42/48 | €182,611 | €164,400 | -€18,211 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,441 | €100 | -€3,341 | -97.1% |
| Suppliers | 440/4 | €3,441 | €100 | -€3,341 | -97.1% |
| Advances received on contracts in progress | 46 | €7,229 | €0 | -€7,229 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €5,764 | +€5,764 | |
| Taxes | 450/3 | €0 | €5,764 | +€5,764 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €171,941 | €158,536 | -€13,405 | -7.8% |
| Remuneration, social security and pensions | 62 | €0 | €0 | -€0 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,237 | €7,040 | -€196 | -2.7% |
| Other operating charges | 640/8 | €1,736 | €1,790 | +€54 | +3.1% |
| Gross operating margin | 9900 | €8,770 | €26,824 | +€18,054 | +206% |
| Operating profit (loss) | 9901 | -€203 | €17,993 | +€18,196 | |
| Financial income | 75/76B | €60 | €54 | -€6 | -9.7% |
| Recurring financial income | 75 | €60 | €54 | -€6 | -9.7% |
| Financial charges | 65/66B | €1,659 | €80 | -€1,579 | -95.2% |
| Recurring financial charges | 65 | €1,659 | €80 | -€1,579 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,803 | €17,967 | +€19,769 | |
| Income taxes | 67/77 | €0 | €4,405 | +€4,405 | |
| Profit (loss) for the period | 9904 | -€1,803 | €13,562 | +€15,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,803 | €13,562 | +€15,365 |
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 24 October 2026 via checked.be.