Robsa Building: 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.
What changed
Robsa Building
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€117,854
2024 · €130,110-€12,256
Equity
€1.6m
2024 · €1.5m+€117,854
Cash
€122,857
2024 · €85,297+€37,560
Balance sheet total
€2.9m
2024 · €3.0m-€43,913
Largest movements
Assets
- Tangible fixed assets -€59,486
down €59,486 (-2.1%), from €2.8m to €2.8m
of which Land and buildings: -€59,738
- Cash +€37,560
up €37,560 (+44.0%), from €85,297 to €122,857
mainly Depreciation (+€131,137) and Net result for the year (+€117,854)
Equity and liabilities
- Debts after one year -€139,558
down €139,558 (-13.6%), from €1.0m to €885,020
- Reserves +€117,854
up €117,854 (+8.1%), from €1.5m to €1.6m
of which Distributable reserves: +€130,968
Income statement
- Gross operating margin -€16,401
down €16,401 (-4.7%), from €351,576 to €335,175
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
€130,110
Gross operating margin
-€16,401
Depreciation
+€754
Other operating charges
-€607
Financial income
-€637
Financial charges
+€2,483
Taxes
+€2,153
Result 2025
€117,854
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
+€246,247
Investment
-€71,651
Financing
-€137,036
Cash 2024
€85,297
From operations (derived)
+€246,247
Net result for the year
+€117,854
Depreciation
+€131,137
Receivables after one year
+€9,164
Receivables within one year
+€12,296
Deferred charges and accrued income
+€526
Provisions
-€5,508
Trade debts
+€261
Tax, wage and social debts
-€2,153
Other debts
-€17,330
Investment (derived)
-€71,651
Investment in fixed assets (net)
-€71,651
Financing
-€137,036
Debts after one year
-€139,558
Current portion of long-term debt
+€2,522
Cash 2025
€122,857
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,955,469 | €2,911,556 | -€43,913 | -1.5% |
| Fixed assets | 21/28 | €2,831,618 | €2,772,133 | -€59,486 | -2.1% |
| Tangible fixed assets | 22/27 | €2,831,618 | €2,772,133 | -€59,486 | -2.1% |
| Land and buildings | 22 | €2,826,347 | €2,766,609 | -€59,738 | -2.1% |
| Plant, machinery and equipment | 23 | €5,272 | €5,524 | +€252 | +4.8% |
| Current assets | 29/58 | €123,850 | €139,424 | +€15,573 | +12.6% |
| Amounts receivable after more than one year | 29 | €9,164 | €0 | -€9,164 | -100.0% |
| Other amounts receivable | 291 | €9,164 | €0 | -€9,164 | -100.0% |
| Amounts receivable within one year | 40/41 | €27,137 | €14,841 | -€12,296 | -45.3% |
| Trade receivables | 40 | - | €932 | +€932 | |
| Other amounts receivable | 41 | €27,137 | €13,909 | -€13,228 | -48.7% |
| Cash at bank and in hand | 54/58 | €85,297 | €122,857 | +€37,560 | +44.0% |
| Deferred charges and accrued income | 490/1 | €2,252 | €1,726 | -€526 | -23.3% |
| Total equity and liabilities | 10/49 | €2,955,469 | €2,911,556 | -€43,913 | -1.5% |
| Equity | 10/15 | €1,526,173 | €1,644,028 | +€117,854 | +7.7% |
| Contributions | 10/11 | €75,900 | €75,900 | = | 0.0% |
| Reserves | 13 | €1,450,273 | €1,568,128 | +€117,854 | +8.1% |
| Tax-exempt reserves | 132 | €271,426 | €258,313 | -€13,113 | -4.8% |
| Distributable reserves | 133 | €1,178,847 | €1,309,815 | +€130,968 | +11.1% |
| Provisions and deferred taxes | 16 | €114,013 | €108,505 | -€5,508 | -4.8% |
| Deferred taxes | 168 | €114,013 | €108,505 | -€5,508 | -4.8% |
| Amounts payable | 17/49 | €1,315,283 | €1,159,024 | -€156,259 | -11.9% |
| Amounts payable after more than one year | 17 | €1,024,578 | €885,020 | -€139,558 | -13.6% |
| Financial debts | 170/4 | €1,024,578 | €885,020 | -€139,558 | -13.6% |
| Amounts payable within one year | 42/48 | €280,705 | €264,004 | -€16,701 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €137,036 | €139,558 | +€2,522 | +1.8% |
| Trade debts | 44 | €411 | €671 | +€261 | +63.5% |
| Suppliers | 440/4 | €411 | €671 | +€261 | +63.5% |
| Taxes, remuneration and social security | 45 | €8,045 | €5,892 | -€2,153 | -26.8% |
| Taxes | 450/3 | €8,045 | €5,892 | -€2,153 | -26.8% |
| Other amounts payable | 47/48 | €135,213 | €117,883 | -€17,330 | -12.8% |
| Accrued charges and deferred income | 492/3 | €10,000 | €10,000 | = | 0.0% |
| Non-recurring operating income | 76A | €46,967 | €46,967 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,891 | €131,137 | -€754 | -0.6% |
| Other operating charges | 640/8 | €20,117 | €20,724 | +€607 | +3.0% |
| Gross operating margin | 9900 | €351,576 | €335,175 | -€16,401 | -4.7% |
| Operating profit (loss) | 9901 | €199,569 | €183,314 | -€16,255 | -8.1% |
| Financial income | 75/76B | €1,210 | €573 | -€637 | -52.7% |
| Recurring financial income | 75 | €1,210 | €573 | -€637 | -52.7% |
| Financial charges | 65/66B | €28,132 | €25,649 | -€2,483 | -8.8% |
| Recurring financial charges | 65 | €28,132 | €25,649 | -€2,483 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €172,646 | €158,238 | -€14,409 | -8.3% |
| Transfer from deferred taxes | 780 | €5,508 | €5,508 | = | 0.0% |
| Income taxes | 67/77 | €48,045 | €45,892 | -€2,153 | -4.5% |
| Profit (loss) for the period | 9904 | €130,110 | €117,854 | -€12,256 | -9.4% |
| Transfer from tax-exempt reserves | 789 | €13,113 | €13,113 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €143,223 | €130,968 | -€12,256 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.