ROBUUST: 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.
ROBUUST
Largest movements
- Tangible fixed assets +€371,318
up €371,318 (+75.2%), from €493,862 to €865,180
- Cash +€35,296
up €35,296 (+18.9%), from €186,794 to €222,090
mainly Debts after one year (+€466,776) and Net result for the year (+€114,578)
- Receivables within one year +€29,434
up €29,434 (+271.0%), from €10,860 to €40,294
of which Other amounts receivable: +€23,972
- Debts after one year +€466,776
up €466,776 (+315.8%), from €147,785 to €614,562
- Other debts -€249,012
down €249,012 (-94.4%), from €263,774 to €14,762
- Reserves +€59,397
up €59,397 (+19.2%), from €309,352 to €368,750
- Profit (loss) carried forward +€55,181
no longer reported in 2025 (was -€55,181)
- Advances received +€49,641
new in 2025: €49,641
- Gross operating margin +€272,146
up €272,146, from -€5,793 to €266,354
- Staff costs +€60,144
new in 2025: €60,144
- Financial charges +€30,001
up €30,001 (+787.2%), from €3,811 to €33,813
- Taxes +€18,304
up €18,304 (+10805.1%), from €169 to €18,473
- Depreciation +€15,467
up €15,467 (+60.7%), from €25,497 to €40,963
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 | €693,900 | €1,138,644 | +€444,744 | +64.1% |
| Fixed assets | 21/28 | €493,862 | €865,180 | +€371,318 | +75.2% |
| Tangible fixed assets | 22/27 | €493,862 | €865,180 | +€371,318 | +75.2% |
| Land and buildings | 22 | €487,889 | €663,381 | +€175,492 | +36.0% |
| Plant, machinery and equipment | 23 | €1,456 | €121,682 | +€120,226 | +8258.5% |
| Furniture and vehicles | 24 | €4,517 | €80,117 | +€75,600 | +1673.5% |
| Current assets | 29/58 | €200,038 | €273,464 | +€73,426 | +36.7% |
| Stocks and contracts in progress | 3 | - | €6,606 | +€6,606 | |
| Stocks | 30/36 | - | €6,606 | +€6,606 | |
| Amounts receivable within one year | 40/41 | €10,860 | €40,294 | +€29,434 | +271.0% |
| Trade receivables | 40 | €1,464 | €6,926 | +€5,462 | +373.0% |
| Other amounts receivable | 41 | €9,396 | €33,368 | +€23,972 | +255.1% |
| Cash at bank and in hand | 54/58 | €186,794 | €222,090 | +€35,296 | +18.9% |
| Deferred charges and accrued income | 490/1 | €2,384 | €4,474 | +€2,090 | +87.7% |
| Total equity and liabilities | 10/49 | €693,900 | €1,138,644 | +€444,744 | +64.1% |
| Equity | 10/15 | €260,371 | €374,950 | +€114,578 | +44.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €309,352 | €368,750 | +€59,397 | +19.2% |
| Distributable reserves | 133 | €309,352 | €368,750 | +€59,397 | +19.2% |
| Profit (loss) carried forward | 14 | -€55,181 | - | +€55,181 | |
| Amounts payable | 17/49 | €433,529 | €763,695 | +€330,166 | +76.2% |
| Amounts payable after more than one year | 17 | €147,785 | €614,562 | +€466,776 | +315.8% |
| Financial debts | 170/4 | €147,785 | €614,562 | +€466,776 | +315.8% |
| Amounts payable within one year | 42/48 | €285,744 | €129,952 | -€155,792 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €20,331 | €21,118 | +€787 | +3.9% |
| Trade debts | 44 | €1,639 | €16,598 | +€14,959 | +912.9% |
| Suppliers | 440/4 | €1,639 | €16,598 | +€14,959 | +912.9% |
| Advances received on contracts in progress | 46 | - | €49,641 | +€49,641 | |
| Taxes, remuneration and social security | 45 | - | €27,834 | +€27,834 | |
| Taxes | 450/3 | - | €13,298 | +€13,298 | |
| Remuneration and social security | 454/9 | - | €14,536 | +€14,536 | |
| Other amounts payable | 47/48 | €263,774 | €14,762 | -€249,012 | -94.4% |
| Accrued charges and deferred income | 492/3 | - | €19,181 | +€19,181 | |
| Remuneration, social security and pensions | 62 | - | €60,144 | +€60,144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,497 | €40,963 | +€15,467 | +60.7% |
| Other operating charges | 640/8 | €1,760 | €1,430 | -€331 | -18.8% |
| Gross operating margin | 9900 | -€5,793 | €266,354 | +€272,146 | |
| Operating profit (loss) | 9901 | -€33,050 | €163,817 | +€196,867 | |
| Financial income | 75/76B | €3,289 | €3,047 | -€242 | -7.3% |
| Recurring financial income | 75 | €3,289 | €3,047 | -€242 | -7.3% |
| Financial charges | 65/66B | €3,811 | €33,813 | +€30,001 | +787.2% |
| Recurring financial charges | 65 | €3,811 | €33,813 | +€30,001 | +787.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,572 | €133,052 | +€166,624 | |
| Income taxes | 67/77 | €169 | €18,473 | +€18,304 | +10805.1% |
| Profit (loss) for the period | 9904 | -€33,741 | €114,578 | +€148,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,741 | €114,578 | +€148,320 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.