ROBUVA: 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.
ROBUVA
Largest movements
- Cash +€52,792
up €52,792 (+47.9%), from €110,262 to €163,054
mainly Depreciation (+€26,795) and Receivables within one year (+€16,352)
- Tangible fixed assets -€26,795
down €26,795 (-11.1%), from €241,733 to €214,939
of which Land and buildings: -€23,405
- Receivables within one year -€16,352
down €16,352 (-61.4%), from €26,626 to €10,275
- Reserves +€5,773
up €5,773 (+2.2%), from €263,623 to €269,396
of which Distributable reserves: +€5,773
- Gross operating margin -€114,898
down €114,898 (-76.0%), from €151,091 to €36,192
- Taxes -€26,671
down €26,671 (-92.7%), from €28,764 to €2,093
- Depreciation -€15,027
down €15,027 (-35.9%), from €41,821 to €26,795
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 | €384,161 | €394,567 | +€10,405 | +2.7% |
| Fixed assets | 21/28 | €241,808 | €215,013 | -€26,795 | -11.1% |
| Tangible fixed assets | 22/27 | €241,733 | €214,939 | -€26,795 | -11.1% |
| Land and buildings | 22 | €227,163 | €203,758 | -€23,405 | -10.3% |
| Plant, machinery and equipment | 23 | €3,740 | €2,992 | -€748 | -20.0% |
| Furniture and vehicles | 24 | €10,830 | €8,189 | -€2,641 | -24.4% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €142,354 | €179,554 | +€37,200 | +26.1% |
| Amounts receivable within one year | 40/41 | €26,626 | €10,275 | -€16,352 | -61.4% |
| Other amounts receivable | 41 | €26,626 | €10,275 | -€16,352 | -61.4% |
| Cash at bank and in hand | 54/58 | €110,262 | €163,054 | +€52,792 | +47.9% |
| Deferred charges and accrued income | 490/1 | €5,465 | €6,225 | +€759 | +13.9% |
| Total equity and liabilities | 10/49 | €384,161 | €394,567 | +€10,405 | +2.7% |
| Equity | 10/15 | €380,511 | €386,285 | +€5,773 | +1.5% |
| Contributions | 10/11 | €31,600 | €31,600 | = | 0.0% |
| Reserves | 13 | €263,623 | €269,396 | +€5,773 | +2.2% |
| Tax-exempt reserves | 132 | €531 | €531 | = | 0.0% |
| Distributable reserves | 133 | €263,091 | €268,864 | +€5,773 | +2.2% |
| Profit (loss) carried forward | 14 | €85,289 | €85,289 | = | 0.0% |
| Amounts payable | 17/49 | €3,650 | €8,282 | +€4,632 | +126.9% |
| Amounts payable within one year | 42/48 | €3,650 | €8,282 | +€4,632 | +126.9% |
| Trade debts | 44 | - | €70 | +€70 | |
| Suppliers | 440/4 | - | €70 | +€70 | |
| Taxes, remuneration and social security | 45 | €3,650 | €7,241 | +€3,591 | +98.4% |
| Taxes | 450/3 | €3,650 | €7,241 | +€3,591 | +98.4% |
| Other amounts payable | 47/48 | - | €971 | +€971 | |
| Non-recurring operating income | 76A | €105,117 | €0 | -€105,117 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,821 | €26,795 | -€15,027 | -35.9% |
| Other operating charges | 640/8 | €3,465 | €2,131 | -€1,334 | -38.5% |
| Gross operating margin | 9900 | €151,091 | €36,192 | -€114,898 | -76.0% |
| Operating profit (loss) | 9901 | €105,804 | €7,267 | -€98,537 | -93.1% |
| Financial income | 75/76B | €381 | €647 | +€266 | +69.8% |
| Recurring financial income | 75 | €381 | €647 | +€266 | +69.8% |
| Financial charges | 65/66B | €47 | €48 | +€1 | +2.1% |
| Recurring financial charges | 65 | €47 | €48 | +€1 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €106,138 | €7,866 | -€98,272 | -92.6% |
| Income taxes | 67/77 | €28,764 | €2,093 | -€26,671 | -92.7% |
| Profit (loss) for the period | 9904 | €77,374 | €5,773 | -€71,601 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,374 | €5,773 | -€71,601 | -92.5% |
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 7 October 2026 via checked.be.