ROBYNS SERVICES: 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.
ROBYNS SERVICES
Largest movements
- Tangible fixed assets +€36,987
up €36,987 (+156%), from €23,706 to €60,693
of which Furniture and vehicles: +€38,845
- Receivables within one year -€27,026
down €27,026 (-59.9%), from €45,095 to €18,069
of which Trade receivables: -€29,101
- Deferred charges and accrued income +€21,850
new in 2025: €21,850
- Cash -€12,138
down €12,138 (-5.9%), from €207,471 to €195,334
mainly Investment in fixed assets (net) (-€58,256) and Deferred charges and accrued income (-€21,850)
- Profit (loss) carried forward +€43,119
up €43,119 (+18.2%), from €237,022 to €280,140
- Other debts -€19,791
down €19,791 (-93.5%), from €21,159 to €1,368
- Debts after one year -€3,077
no longer reported in 2025 (was €3,077)
- Depreciation +€8,903
up €8,903 (+72.0%), from €12,366 to €21,269
- Other operating charges +€4,951
up €4,951 (+422%), from €1,172 to €6,123
- Gross operating margin -€3,100
down €3,100 (-3.4%), from €90,209 to €87,108
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 | €276,272 | €295,945 | +€19,673 | +7.1% |
| Fixed assets | 21/28 | €23,706 | €60,693 | +€36,987 | +156% |
| Tangible fixed assets | 22/27 | €23,706 | €60,693 | +€36,987 | +156% |
| Plant, machinery and equipment | 23 | €1,681 | €246 | -€1,435 | -85.4% |
| Furniture and vehicles | 24 | €16,568 | €55,413 | +€38,845 | +234% |
| Other tangible fixed assets | 26 | €5,457 | €5,034 | -€422 | -7.7% |
| Current assets | 29/58 | €252,566 | €235,252 | -€17,314 | -6.9% |
| Amounts receivable within one year | 40/41 | €45,095 | €18,069 | -€27,026 | -59.9% |
| Trade receivables | 40 | €45,095 | €15,994 | -€29,101 | -64.5% |
| Other amounts receivable | 41 | - | €2,075 | +€2,075 | |
| Cash at bank and in hand | 54/58 | €207,471 | €195,334 | -€12,138 | -5.9% |
| Deferred charges and accrued income | 490/1 | - | €21,850 | +€21,850 | |
| Total equity and liabilities | 10/49 | €276,272 | €295,945 | +€19,673 | +7.1% |
| Equity | 10/15 | €240,022 | €283,140 | +€43,119 | +18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,022 | €280,140 | +€43,119 | +18.2% |
| Amounts payable | 17/49 | €36,250 | €12,805 | -€23,445 | -64.7% |
| Amounts payable after more than one year | 17 | €3,077 | - | -€3,077 | |
| Financial debts | 170/4 | €3,077 | - | -€3,077 | |
| Amounts payable within one year | 42/48 | €33,173 | €12,805 | -€20,368 | -61.4% |
| Current portion of amounts payable after more than one year | 42 | €4,060 | €3,077 | -€983 | -24.2% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €7,954 | €7,960 | +€5 | +0.1% |
| Taxes | 450/3 | €7,954 | €7,960 | +€5 | +0.1% |
| Other amounts payable | 47/48 | €21,159 | €1,368 | -€19,791 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,366 | €21,269 | +€8,903 | +72.0% |
| Other operating charges | 640/8 | €1,172 | €6,123 | +€4,951 | +422% |
| Gross operating margin | 9900 | €90,209 | €87,108 | -€3,100 | -3.4% |
| Operating profit (loss) | 9901 | €76,671 | €59,717 | -€16,954 | -22.1% |
| Financial charges | 65/66B | €288 | €74 | -€214 | -74.2% |
| Recurring financial charges | 65 | €288 | €74 | -€214 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €76,383 | €59,643 | -€16,740 | -21.9% |
| Income taxes | 67/77 | €16,471 | €16,524 | +€53 | +0.3% |
| Profit (loss) for the period | 9904 | €59,912 | €43,119 | -€16,793 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,912 | €43,119 | -€16,793 | -28.0% |
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 31 October 2026 via checked.be.