ROBUS: 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.
ROBUS
Largest movements
- Current investments -€241,880
down €241,880 (-16.2%), from €1.5m to €1.3m
- Cash +€78,129
up €78,129 (+188.0%), from €41,566 to €119,695
mainly Current investments (+€241,880) and Smaller working-capital items (+€250)
- Profit (loss) carried forward -€158,504
down €158,504 (-9.6%), from -€1.6m to -€1.8m
- Financial charges +€138,289
up €138,289, from -€126,253 to €12,035
- Gross operating margin +€18,521
up €18,521 (+10.5%), from -€176,026 to -€157,505
- Financial income -€11,858
down €11,858 (-49.5%), from €23,940 to €12,081
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,534,193 | €1,375,743 | -€158,450 | -10.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €1,534,193 | €1,375,743 | -€158,450 | -10.3% |
| Amounts receivable within one year | 40/41 | - | €5,497 | +€5,497 | |
| Trade receivables | 40 | - | €2,531 | +€2,531 | |
| Other amounts receivable | 41 | - | €2,965 | +€2,965 | |
| Current investments | 50/53 | €1,492,431 | €1,250,551 | -€241,880 | -16.2% |
| Cash at bank and in hand | 54/58 | €41,566 | €119,695 | +€78,129 | +188.0% |
| Deferred charges and accrued income | 490/1 | €196 | - | -€196 | |
| Total equity and liabilities | 10/49 | €1,534,193 | €1,375,743 | -€158,450 | -10.3% |
| Equity | 10/15 | €1,533,734 | €1,375,230 | -€158,504 | -10.3% |
| Contributions | 10/11 | €3,179,195 | €3,179,195 | = | 0.0% |
| Capital | 10 | €3,179,195 | €3,179,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,645,461 | -€1,803,965 | -€158,504 | -9.6% |
| Amounts payable | 17/49 | €459 | €513 | +€53 | +11.6% |
| Amounts payable within one year | 42/48 | €459 | €513 | +€53 | +11.6% |
| Taxes, remuneration and social security | 45 | €459 | €513 | +€53 | +11.6% |
| Taxes | 450/3 | €459 | €513 | +€53 | +11.6% |
| Other operating charges | 640/8 | €1,094 | €1,043 | -€51 | -4.6% |
| Gross operating margin | 9900 | -€176,026 | -€157,505 | +€18,521 | +10.5% |
| Operating profit (loss) | 9901 | -€177,120 | -€158,548 | +€18,572 | +10.5% |
| Financial income | 75/76B | €23,940 | €12,081 | -€11,858 | -49.5% |
| Recurring financial income | 75 | €23,940 | €12,081 | -€11,858 | -49.5% |
| Financial charges | 65/66B | -€126,253 | €12,035 | +€138,289 | |
| Recurring financial charges | 65 | -€126,253 | €12,035 | +€138,289 | |
| Profit (loss) for the period before taxes | 9903 | -€26,927 | -€158,502 | -€131,575 | -488.6% |
| Income taxes | 67/77 | €1,210 | €2 | -€1,209 | -99.9% |
| Profit (loss) for the period | 9904 | -€28,137 | -€158,504 | -€130,367 | -463.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,137 | -€158,504 | -€130,367 | -463.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.