Robusta: 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.
Robusta
Largest movements
- Stocks and contracts -€14,750
down €14,750 (-50.0%), from €29,500 to €14,750
- Cash +€11,521
up €11,521 (+126.2%), from €9,130 to €20,652
mainly Stocks and contracts (+€14,750) and Receivables within one year (+€2,378)
- Receivables within one year -€2,378
down €2,378 (-81.8%), from €2,906 to €528
of which Trade receivables: -€1,956
- Reserves -€6,600
down €6,600 (-7.4%), from €88,600 to €82,000
- Gross operating margin -€8,308
down €8,308, from €4,644 to -€3,664
- Taxes -€468
down €468 (-100.0%), from €468 to €0
- Other operating charges +€268
up €268 (+14.6%), from €1,837 to €2,106
- Depreciation +€261
up €261 (+64.4%), from €404 to €665
- Financial charges -€60
down €60 (-43.9%), from €137 to €77
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 | €123,938 | €117,667 | -€6,271 | -5.1% |
| Fixed assets | 21/28 | €81,802 | €81,137 | -€665 | -0.8% |
| Tangible fixed assets | 22/27 | €81,752 | €81,087 | -€665 | -0.8% |
| Land and buildings | 22 | €79,751 | €79,503 | -€247 | -0.3% |
| Plant, machinery and equipment | 23 | €2,001 | €1,584 | -€417 | -20.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €42,136 | €36,530 | -€5,607 | -13.3% |
| Stocks and contracts in progress | 3 | €29,500 | €14,750 | -€14,750 | -50.0% |
| Stocks | 30/36 | €29,500 | €14,750 | -€14,750 | -50.0% |
| Amounts receivable within one year | 40/41 | €2,906 | €528 | -€2,378 | -81.8% |
| Trade receivables | 40 | €1,956 | €0 | -€1,956 | -100.0% |
| Other amounts receivable | 41 | €949 | €528 | -€422 | -44.4% |
| Cash at bank and in hand | 54/58 | €9,130 | €20,652 | +€11,521 | +126.2% |
| Deferred charges and accrued income | 490/1 | €600 | €600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €123,938 | €117,667 | -€6,271 | -5.1% |
| Equity | 10/15 | €119,707 | €113,217 | -€6,490 | -5.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €88,600 | €82,000 | -€6,600 | -7.4% |
| Distributable reserves | 133 | €88,600 | €82,000 | -€6,600 | -7.4% |
| Profit (loss) carried forward | 14 | €107 | €217 | +€110 | +102.6% |
| Amounts payable | 17/49 | €4,231 | €4,450 | +€219 | +5.2% |
| Amounts payable within one year | 42/48 | €2,275 | €2,411 | +€136 | +6.0% |
| Trade debts | 44 | €1,807 | €2,411 | +€603 | +33.4% |
| Suppliers | 440/4 | €1,807 | €2,411 | +€603 | +33.4% |
| Taxes, remuneration and social security | 45 | €468 | €0 | -€468 | -100.0% |
| Taxes | 450/3 | €468 | €0 | -€468 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,956 | €2,040 | +€83 | +4.3% |
| Remuneration, social security and pensions | 62 | €58 | €0 | -€58 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €665 | +€261 | +64.4% |
| Other operating charges | 640/8 | €1,837 | €2,106 | +€268 | +14.6% |
| Gross operating margin | 9900 | €4,644 | -€3,664 | -€8,308 | |
| Operating profit (loss) | 9901 | €2,345 | -€6,434 | -€8,780 | |
| Financial income | 75/76B | €24 | €21 | -€3 | -13.5% |
| Recurring financial income | 75 | €24 | €21 | -€3 | -13.5% |
| Financial charges | 65/66B | €137 | €77 | -€60 | -43.9% |
| Recurring financial charges | 65 | €137 | €77 | -€60 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €2,232 | -€6,490 | -€8,723 | |
| Income taxes | 67/77 | €468 | €0 | -€468 | -100.0% |
| Profit (loss) for the period | 9904 | €1,765 | -€6,490 | -€8,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,765 | -€6,490 | -€8,255 |
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 10 October 2026 via checked.be.