Robuusk: 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.
Robuusk
Largest movements
- Tangible fixed assets +€279,825
up €279,825 (+462.8%), from €60,466 to €340,290
of which Other tangible fixed assets: +€229,006
- Cash +€29,593
up €29,593 (+29.6%), from €100,026 to €129,619
mainly Debts after one year (+€211,117) and Trade debts (+€92,831)
- Receivables within one year +€27,005
up €27,005 (+36.2%), from €74,681 to €101,685
of which Trade receivables: +€31,840
- Debts after one year +€211,117
up €211,117, from €0 to €211,117
- Trade debts +€92,831
up €92,831 (+145.8%), from €63,685 to €156,516
- Advances received +€47,165
up €47,165 (+1278.9%), from €3,688 to €50,853
- Current portion of long-term debt +€28,436
up €28,436 (+859.7%), from €3,308 to €31,744
- Reserves -€23,989
down €23,989 (-20.1%), from €119,102 to €95,113
- Staff costs +€99,291
up €99,291 (+161.2%), from €61,613 to €160,904
- Taxes -€15,852
down €15,852 (-100.0%), from €15,852 to €0
- Depreciation +€9,120
up €9,120 (+108.3%), from €8,422 to €17,542
- Gross operating margin +€4,256
up €4,256 (+2.8%), from €151,931 to €156,187
- Financial charges +€2,402
up €2,402 (+302.7%), from €794 to €3,195
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 | €250,074 | €597,526 | +€347,452 | +138.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €70,963 | €352,928 | +€281,965 | +397.3% |
| Intangible fixed assets | 21 | €9,787 | €10,766 | +€979 | +10.0% |
| Tangible fixed assets | 22/27 | €60,466 | €340,290 | +€279,825 | +462.8% |
| Plant, machinery and equipment | 23 | €23,442 | €75,307 | +€51,865 | +221.3% |
| Furniture and vehicles | 24 | €2,068 | €1,021 | -€1,047 | -50.6% |
| Other tangible fixed assets | 26 | €34,956 | €263,962 | +€229,006 | +655.1% |
| Financial fixed assets | 28 | €710 | €1,872 | +€1,162 | +163.5% |
| Current assets | 29/58 | €179,111 | €244,598 | +€65,487 | +36.6% |
| Stocks and contracts in progress | 3 | €4,000 | €9,000 | +€5,000 | +125.0% |
| Stocks | 30/36 | €4,000 | €9,000 | +€5,000 | +125.0% |
| Amounts receivable within one year | 40/41 | €74,681 | €101,685 | +€27,005 | +36.2% |
| Trade receivables | 40 | €32,977 | €64,816 | +€31,840 | +96.6% |
| Other amounts receivable | 41 | €41,704 | €36,869 | -€4,835 | -11.6% |
| Cash at bank and in hand | 54/58 | €100,026 | €129,619 | +€29,593 | +29.6% |
| Deferred charges and accrued income | 490/1 | €404 | €4,294 | +€3,890 | +961.8% |
| Total equity and liabilities | 10/49 | €250,074 | €597,526 | +€347,452 | +138.9% |
| Equity | 10/15 | €122,102 | €98,113 | -€23,989 | -19.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €119,102 | €95,113 | -€23,989 | -20.1% |
| Distributable reserves | 133 | €119,102 | €95,113 | -€23,989 | -20.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €127,972 | €499,413 | +€371,441 | +290.3% |
| Amounts payable after more than one year | 17 | €0 | €211,117 | +€211,117 | |
| Financial debts | 170/4 | €0 | €211,117 | +€211,117 | |
| Amounts payable within one year | 42/48 | €127,762 | €286,359 | +€158,596 | +124.1% |
| Current portion of amounts payable after more than one year | 42 | €3,308 | €31,744 | +€28,436 | +859.7% |
| Trade debts | 44 | €63,685 | €156,516 | +€92,831 | +145.8% |
| Suppliers | 440/4 | €63,685 | €156,516 | +€92,831 | +145.8% |
| Advances received on contracts in progress | 46 | €3,688 | €50,853 | +€47,165 | +1278.9% |
| Taxes, remuneration and social security | 45 | €57,082 | €47,246 | -€9,836 | -17.2% |
| Taxes | 450/3 | €42,655 | €19,248 | -€23,407 | -54.9% |
| Remuneration and social security | 454/9 | €14,427 | €27,998 | +€13,571 | +94.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €210 | €1,938 | +€1,728 | +823.8% |
| Non-recurring operating income | 76A | - | €2,439 | +€2,439 | |
| Remuneration, social security and pensions | 62 | €61,613 | €160,904 | +€99,291 | +161.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,422 | €17,542 | +€9,120 | +108.3% |
| Other operating charges | 640/8 | €513 | €878 | +€365 | +71.0% |
| Gross operating margin | 9900 | €151,931 | €156,187 | +€4,256 | +2.8% |
| Operating profit (loss) | 9901 | €81,382 | -€23,137 | -€104,520 | |
| Financial income | 75/76B | €1,406 | €2,344 | +€938 | +66.7% |
| Recurring financial income | 75 | €1,406 | €2,344 | +€938 | +66.7% |
| Financial charges | 65/66B | €794 | €3,195 | +€2,402 | +302.7% |
| Recurring financial charges | 65 | €794 | €3,195 | +€2,402 | +302.7% |
| Profit (loss) for the period before taxes | 9903 | €81,995 | -€23,989 | -€105,984 | |
| Income taxes | 67/77 | €15,852 | €0 | -€15,852 | -100.0% |
| Profit (loss) for the period | 9904 | €66,143 | -€23,989 | -€90,132 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,143 | -€23,989 | -€90,132 |
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 6 October 2026 via checked.be.