Round Robin: 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.
Round Robin
Largest movements
- Cash +€4,599
up €4,599 (+10.7%), from €43,148 to €47,747
mainly Other debts (+€23,549) and Net result for the year (+€11,136)
- Receivables within one year -€2,995
down €2,995 (-55.0%), from €5,445 to €2,450
of which Trade receivables: -€4,525
- Tangible fixed assets +€1,900
up €1,900 (+133.6%), from €1,422 to €3,322
- Deferred charges and accrued income -€1,542
down €1,542 (-67.3%), from €2,291 to €748
- Other debts +€23,549
up €23,549 (+2233.8%), from €1,054 to €24,603
- Profit (loss) carried forward -€12,394
down €12,394 (-43.5%), from €28,458 to €16,065
- Tax, wage and social debts -€7,768
down €7,768 (-51.0%), from €15,217 to €7,449
of which Taxes: -€8,248
- Trade debts -€1,449
down €1,449 (-93.0%), from €1,558 to €109
- Gross operating margin -€13,705
down €13,705 (-45.8%), from €29,903 to €16,198
- Taxes -€2,611
down €2,611 (-45.2%), from €5,781 to €3,170
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 | €52,305 | €54,267 | +€1,961 | +3.7% |
| Fixed assets | 21/28 | €1,422 | €3,322 | +€1,900 | +133.6% |
| Tangible fixed assets | 22/27 | €1,422 | €3,322 | +€1,900 | +133.6% |
| Plant, machinery and equipment | 23 | €1,422 | €3,322 | +€1,900 | +133.6% |
| Current assets | 29/58 | €50,884 | €50,945 | +€61 | +0.1% |
| Amounts receivable within one year | 40/41 | €5,445 | €2,450 | -€2,995 | -55.0% |
| Trade receivables | 40 | €5,445 | €920 | -€4,525 | -83.1% |
| Other amounts receivable | 41 | - | €1,530 | +€1,530 | |
| Cash at bank and in hand | 54/58 | €43,148 | €47,747 | +€4,599 | +10.7% |
| Deferred charges and accrued income | 490/1 | €2,291 | €748 | -€1,542 | -67.3% |
| Total equity and liabilities | 10/49 | €52,305 | €54,267 | +€1,961 | +3.7% |
| Equity | 10/15 | €34,458 | €22,065 | -€12,394 | -36.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,458 | €16,065 | -€12,394 | -43.5% |
| Amounts payable | 17/49 | €17,847 | €32,202 | +€14,355 | +80.4% |
| Amounts payable within one year | 42/48 | €17,829 | €32,161 | +€14,331 | +80.4% |
| Trade debts | 44 | €1,558 | €109 | -€1,449 | -93.0% |
| Suppliers | 440/4 | €1,558 | €109 | -€1,449 | -93.0% |
| Taxes, remuneration and social security | 45 | €15,217 | €7,449 | -€7,768 | -51.0% |
| Taxes | 450/3 | €13,001 | €4,753 | -€8,248 | -63.4% |
| Remuneration and social security | 454/9 | €2,216 | €2,696 | +€480 | +21.7% |
| Other amounts payable | 47/48 | €1,054 | €24,603 | +€23,549 | +2233.8% |
| Accrued charges and deferred income | 492/3 | €18 | €41 | +€23 | +133.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €1,209 | +€260 | +27.4% |
| Other operating charges | 640/8 | €732 | €585 | -€146 | -20.0% |
| Gross operating margin | 9900 | €29,903 | €16,198 | -€13,705 | -45.8% |
| Operating profit (loss) | 9901 | €28,223 | €14,404 | -€13,819 | -49.0% |
| Financial charges | 65/66B | €85 | €98 | +€12 | +14.5% |
| Recurring financial charges | 65 | €85 | €98 | +€12 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €28,138 | €14,307 | -€13,831 | -49.2% |
| Income taxes | 67/77 | €5,781 | €3,170 | -€2,611 | -45.2% |
| Profit (loss) for the period | 9904 | €22,357 | €11,136 | -€11,221 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,357 | €11,136 | -€11,221 | -50.2% |
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 12 October 2026 via checked.be.