Robuust! 2.0: 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.
Robuust! 2.0
Largest movements
- Stocks and contracts +€6,235
up €6,235 (+26.0%), from €24,014 to €30,249
- Tangible fixed assets -€5,325
down €5,325 (-17.2%), from €31,047 to €25,722
- Cash -€4,346
down €4,346 (-93.9%), from €4,626 to €280
mainly Debts after one year (-€7,244) and Stocks and contracts (-€6,235)
- Debts after one year -€7,244
down €7,244 (-28.3%), from €25,571 to €18,327
- Trade debts +€5,022
up €5,022 (+57.9%), from €8,676 to €13,698
of which Suppliers: +€3,049
- Profit (loss) carried forward -€1,242
down €1,242 (-4.5%), from -€27,410 to -€28,652
- Staff costs +€6,300
up €6,300 (+611%), from €1,032 to €7,332
- Gross operating margin +€2,702
up €2,702 (+25.6%), from €10,541 to €13,243
- Financial income +€1,633
up €1,633 (+478%), from €342 to €1,975
- Depreciation -€471
down €471 (-5.9%), from €7,936 to €7,466
- Financial charges -€225
down €225 (-19.2%), from €1,173 to €948
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.
Derived cash bridge
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 | €65,898 | €62,171 | -€3,727 | -5.7% |
| Fixed assets | 21/28 | €36,302 | €30,977 | -€5,325 | -14.7% |
| Tangible fixed assets | 22/27 | €31,047 | €25,722 | -€5,325 | -17.2% |
| Plant, machinery and equipment | 23 | €7,700 | €6,544 | -€1,156 | -15.0% |
| Furniture and vehicles | 24 | €16,301 | €14,180 | -€2,121 | -13.0% |
| Other tangible fixed assets | 26 | €7,046 | €4,998 | -€2,048 | -29.1% |
| Financial fixed assets | 28 | €5,254 | €5,254 | = | 0.0% |
| Current assets | 29/58 | €29,596 | €31,194 | +€1,598 | +5.4% |
| Stocks and contracts in progress | 3 | €24,014 | €30,249 | +€6,235 | +26.0% |
| Stocks | 30/36 | €24,014 | €30,249 | +€6,235 | +26.0% |
| Amounts receivable within one year | 40/41 | €740 | €585 | -€155 | -21.0% |
| Other amounts receivable | 41 | €740 | €585 | -€155 | -21.0% |
| Cash at bank and in hand | 54/58 | €4,626 | €280 | -€4,346 | -93.9% |
| Deferred charges and accrued income | 490/1 | €216 | €81 | -€136 | -62.7% |
| Total equity and liabilities | 10/49 | €65,898 | €62,171 | -€3,727 | -5.7% |
| Equity | 10/15 | €22,591 | €21,349 | -€1,242 | -5.5% |
| Contributions | 10/11 | €50,001 | €50,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,410 | -€28,652 | -€1,242 | -4.5% |
| Amounts payable | 17/49 | €43,307 | €40,822 | -€2,485 | -5.7% |
| Amounts payable after more than one year | 17 | €25,571 | €18,327 | -€7,244 | -28.3% |
| Financial debts | 170/4 | €25,571 | €18,327 | -€7,244 | -28.3% |
| Amounts payable within one year | 42/48 | €17,736 | €22,495 | +€4,759 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €7,054 | €7,244 | +€191 | +2.7% |
| Trade debts | 44 | €8,676 | €13,698 | +€5,022 | +57.9% |
| Suppliers | 440/4 | €8,676 | €11,725 | +€3,049 | +35.1% |
| Bills of exchange payable | 441 | - | €1,973 | +€1,973 | |
| Taxes, remuneration and social security | 45 | €2,006 | €1,553 | -€454 | -22.6% |
| Taxes | 450/3 | €2,006 | €1,553 | -€454 | -22.6% |
| Remuneration, social security and pensions | 62 | €1,032 | €7,332 | +€6,300 | +611% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,936 | €7,466 | -€471 | -5.9% |
| Other operating charges | 640/8 | €513 | €715 | +€202 | +39.3% |
| Gross operating margin | 9900 | €10,541 | €13,243 | +€2,702 | +25.6% |
| Operating profit (loss) | 9901 | €1,060 | -€2,269 | -€3,329 | |
| Financial income | 75/76B | €342 | €1,975 | +€1,633 | +478% |
| Recurring financial income | 75 | €342 | €1,975 | +€1,633 | +478% |
| Financial charges | 65/66B | €1,173 | €948 | -€225 | -19.2% |
| Recurring financial charges | 65 | €1,173 | €948 | -€225 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €229 | -€1,242 | -€1,471 | |
| Profit (loss) for the period | 9904 | €229 | -€1,242 | -€1,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €229 | -€1,242 | -€1,471 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.