ROBERTO: 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.
ROBERTO
Largest movements
- Cash +€16,818
up €16,818 (+28.4%), from €59,245 to €76,063
mainly Net result for the year (+€11,408) and Trade debts (+€3,249)
- Profit (loss) carried forward +€11,408
up €11,408 (+126%), from €9,062 to €20,470
- Trade debts +€3,249
new in 2025: €3,249
- Tax, wage and social debts +€2,053
new in 2025: €2,053
- Taxes +€625
up €625 (+19.7%), from €3,178 to €3,803
- Gross operating margin +€393
up €393 (+2.2%), from €17,964 to €18,357
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 | €151,427 | €168,136 | +€16,709 | +11.0% |
| Fixed assets | 21/28 | €54,645 | €54,537 | -€109 | -0.2% |
| Tangible fixed assets | 22/27 | €54,645 | €54,537 | -€109 | -0.2% |
| Land and buildings | 22 | €54,537 | €54,537 | = | 0.0% |
| Furniture and vehicles | 24 | €109 | - | -€109 | |
| Current assets | 29/58 | €96,782 | €113,599 | +€16,818 | +17.4% |
| Amounts receivable within one year | 40/41 | €37,536 | €37,536 | = | 0.0% |
| Other amounts receivable | 41 | €37,536 | €37,536 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,245 | €76,063 | +€16,818 | +28.4% |
| Total equity and liabilities | 10/49 | €151,427 | €168,136 | +€16,709 | +11.0% |
| Equity | 10/15 | €145,403 | €156,811 | +€11,408 | +7.8% |
| Contributions | 10/11 | €136,341 | €136,341 | = | 0.0% |
| Capital | 10 | €136,341 | €136,341 | = | 0.0% |
| Issued capital | 100 | €136,341 | €136,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,062 | €20,470 | +€11,408 | +126% |
| Amounts payable | 17/49 | €6,023 | €11,325 | +€5,301 | +88.0% |
| Amounts payable within one year | 42/48 | - | €5,301 | +€5,301 | |
| Trade debts | 44 | - | €3,249 | +€3,249 | |
| Suppliers | 440/4 | - | €3,249 | +€3,249 | |
| Taxes, remuneration and social security | 45 | - | €2,053 | +€2,053 | |
| Taxes | 450/3 | - | €2,053 | +€2,053 | |
| Accrued charges and deferred income | 492/3 | €6,023 | €6,023 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109 | €109 | = | 0.0% |
| Other operating charges | 640/8 | €2,881 | €2,972 | +€91 | +3.2% |
| Gross operating margin | 9900 | €17,964 | €18,357 | +€393 | +2.2% |
| Operating profit (loss) | 9901 | €14,974 | €15,276 | +€302 | +2.0% |
| Financial charges | 65/66B | €75 | €66 | -€9 | -12.0% |
| Recurring financial charges | 65 | €75 | €66 | -€9 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €14,899 | €15,210 | +€311 | +2.1% |
| Income taxes | 67/77 | €3,178 | €3,803 | +€625 | +19.7% |
| Profit (loss) for the period | 9904 | €11,721 | €11,408 | -€313 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,721 | €11,408 | -€313 | -2.7% |
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 14 October 2026 via checked.be.