THE ROBOT: 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.
THE ROBOT
Largest movements
- Tangible fixed assets -€13,981
down €13,981 (-14.8%), from €94,420 to €80,439
of which Furniture and vehicles: -€20,762
- Receivables within one year -€13,548
down €13,548 (-34.0%), from €39,879 to €26,331
of which Trade receivables: -€18,004
- Cash -€6,306
down €6,306 (-53.0%), from €11,893 to €5,587
mainly Other debts (-€49,918) and Investment in fixed assets (net) (-€14,017)
- Other debts -€49,918
down €49,918 (-90.3%), from €55,268 to €5,350
- Trade debts +€11,224
new in 2025: €11,224
- Profit (loss) carried forward +€2,775
up €2,775 (+3.4%), from €82,053 to €84,828
- Gross operating margin +€17,261
up €17,261 (+79.1%), from €21,813 to €39,074
- Depreciation +€16,308
up €16,308 (+139.5%), from €11,690 to €27,998
- Financial charges +€2,123
up €2,123 (+63.7%), from €3,332 to €5,455
- Other operating charges +€890
up €890 (+151.1%), from €589 to €1,479
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 | €147,525 | €112,356 | -€35,169 | -23.8% |
| Fixed assets | 21/28 | €94,420 | €80,439 | -€13,981 | -14.8% |
| Tangible fixed assets | 22/27 | €94,420 | €80,439 | -€13,981 | -14.8% |
| Land and buildings | 22 | €21,505 | €23,146 | +€1,641 | +7.6% |
| Furniture and vehicles | 24 | €72,089 | €51,327 | -€20,762 | -28.8% |
| Other tangible fixed assets | 26 | €826 | €5,966 | +€5,140 | +622.3% |
| Current assets | 29/58 | €53,105 | €31,917 | -€21,188 | -39.9% |
| Amounts receivable within one year | 40/41 | €39,879 | €26,331 | -€13,548 | -34.0% |
| Trade receivables | 40 | €35,025 | €17,021 | -€18,004 | -51.4% |
| Other amounts receivable | 41 | €4,854 | €9,309 | +€4,455 | +91.8% |
| Cash at bank and in hand | 54/58 | €11,893 | €5,587 | -€6,306 | -53.0% |
| Deferred charges and accrued income | 490/1 | €1,333 | - | -€1,333 | |
| Total equity and liabilities | 10/49 | €147,525 | €112,356 | -€35,169 | -23.8% |
| Equity | 10/15 | €90,113 | €92,888 | +€2,775 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,053 | €84,828 | +€2,775 | +3.4% |
| Amounts payable | 17/49 | €57,412 | €19,469 | -€37,943 | -66.1% |
| Amounts payable within one year | 42/48 | €57,412 | €19,469 | -€37,943 | -66.1% |
| Trade debts | 44 | - | €11,224 | +€11,224 | |
| Suppliers | 440/4 | - | €11,224 | +€11,224 | |
| Taxes, remuneration and social security | 45 | €2,144 | €2,894 | +€750 | +35.0% |
| Taxes | 450/3 | €2,144 | €1,894 | -€250 | -11.6% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €55,268 | €5,350 | -€49,918 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,690 | €27,998 | +€16,308 | +139.5% |
| Other operating charges | 640/8 | €589 | €1,479 | +€890 | +151.1% |
| Gross operating margin | 9900 | €21,813 | €39,074 | +€17,261 | +79.1% |
| Operating profit (loss) | 9901 | €9,534 | €9,598 | +€64 | +0.7% |
| Financial income | 75/76B | €1 | €31 | +€30 | +3021.0% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +3021.0% |
| Financial charges | 65/66B | €3,332 | €5,455 | +€2,123 | +63.7% |
| Recurring financial charges | 65 | €3,332 | €5,455 | +€2,123 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | €6,203 | €4,174 | -€2,029 | -32.7% |
| Income taxes | 67/77 | €1,615 | €1,399 | -€216 | -13.4% |
| Profit (loss) for the period | 9904 | €4,588 | €2,775 | -€1,813 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,588 | €2,775 | -€1,813 | -39.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.