ROBUST CONSULTING: 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.
ROBUST CONSULTING
Largest movements
- Receivables within one year -€11,437
down €11,437 (-35.9%), from €31,862 to €20,425
of which Trade receivables: -€11,415
- Cash -€6,649
down €6,649 (-14.5%), from €45,859 to €39,210
mainly Contributions, distributions and other (-€50,127) and Other debts (-€12,788)
- Tangible fixed assets +€4,099
up €4,099 (+435.5%), from €941 to €5,040
- Other debts -€12,788
down €12,788 (-20.3%), from €62,915 to €50,127
- Tax, wage and social debts -€3,088
down €3,088 (-21.3%), from €14,486 to €11,398
- Profit (loss) carried forward +€1,861
up €1,861, from €0 to €1,861
- Trade debts +€887
up €887 (+47.5%), from €1,867 to €2,754
- Gross operating margin -€13,162
down €13,162 (-16.2%), from €81,078 to €67,917
- Taxes -€2,409
down €2,409 (-14.6%), from €16,479 to €14,069
- Depreciation -€900
down €900 (-47.6%), from €1,891 to €991
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 | €82,268 | €69,268 | -€13,001 | -15.8% |
| Fixed assets | 21/28 | €941 | €5,040 | +€4,099 | +435.5% |
| Tangible fixed assets | 22/27 | €941 | €5,040 | +€4,099 | +435.5% |
| Furniture and vehicles | 24 | €941 | €5,040 | +€4,099 | +435.5% |
| Current assets | 29/58 | €81,327 | €64,227 | -€17,099 | -21.0% |
| Amounts receivable within one year | 40/41 | €31,862 | €20,425 | -€11,437 | -35.9% |
| Trade receivables | 40 | €31,740 | €20,325 | -€11,415 | -36.0% |
| Other amounts receivable | 41 | €122 | €100 | -€22 | -17.9% |
| Current investments | 50/53 | €2,000 | €2,430 | +€430 | +21.5% |
| Cash at bank and in hand | 54/58 | €45,859 | €39,210 | -€6,649 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,606 | €2,163 | +€557 | +34.7% |
| Total equity and liabilities | 10/49 | €82,268 | €69,268 | -€13,001 | -15.8% |
| Equity | 10/15 | €3,000 | €4,861 | +€1,861 | +62.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €1,861 | +€1,861 | |
| Amounts payable | 17/49 | €79,268 | €64,407 | -€14,862 | -18.7% |
| Amounts payable within one year | 42/48 | €79,268 | €64,407 | -€14,862 | -18.7% |
| Financial debts | 43 | - | €128 | +€128 | |
| Credit institutions | 430/8 | - | €128 | +€128 | |
| Trade debts | 44 | €1,867 | €2,754 | +€887 | +47.5% |
| Suppliers | 440/4 | €1,867 | €2,754 | +€887 | +47.5% |
| Taxes, remuneration and social security | 45 | €14,486 | €11,398 | -€3,088 | -21.3% |
| Taxes | 450/3 | €14,486 | €11,398 | -€3,088 | -21.3% |
| Other amounts payable | 47/48 | €62,915 | €50,127 | -€12,788 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,891 | €991 | -€900 | -47.6% |
| Other operating charges | 640/8 | €712 | €736 | +€23 | +3.3% |
| Gross operating margin | 9900 | €81,078 | €67,917 | -€13,162 | -16.2% |
| Operating profit (loss) | 9901 | €78,475 | €66,190 | -€12,285 | -15.7% |
| Financial income | 75/76B | €38 | €540 | +€502 | +1331.6% |
| Recurring financial income | 75 | €38 | €540 | +€502 | +1331.6% |
| Financial charges | 65/66B | €663 | €673 | +€11 | +1.6% |
| Recurring financial charges | 65 | €663 | €673 | +€11 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €77,850 | €66,057 | -€11,793 | -15.1% |
| Income taxes | 67/77 | €16,479 | €14,069 | -€2,409 | -14.6% |
| Profit (loss) for the period | 9904 | €61,371 | €51,988 | -€9,383 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,371 | €51,988 | -€9,383 | -15.3% |
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 8 October 2026 via checked.be.