ROBSA: 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.
ROBSA
Largest movements
- Cash +€4,210
up €4,210 (+71.6%), from €5,882 to €10,092
mainly Net result for the year (+€5,089) and Depreciation (+€2,118)
- Tangible fixed assets -€2,118
down €2,118 (-2.5%), from €84,435 to €82,317
- Other debts -€3,237
down €3,237 (-6.9%), from €46,666 to €43,429
- Profit (loss) carried forward +€2,881
no longer reported in 2025 (was -€2,881)
- Reserves +€2,208
up €2,208 (+13.3%), from €16,557 to €18,765
- Taxes +€221
new in 2025: €221
- Depreciation -€143
down €143 (-6.3%), from €2,260 to €2,118
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 | €91,342 | €93,415 | +€2,073 | +2.3% |
| Fixed assets | 21/28 | €84,435 | €82,317 | -€2,118 | -2.5% |
| Tangible fixed assets | 22/27 | €84,435 | €82,317 | -€2,118 | -2.5% |
| Land and buildings | 22 | €84,435 | €82,317 | -€2,118 | -2.5% |
| Current assets | 29/58 | €6,907 | €11,098 | +€4,191 | +60.7% |
| Amounts receivable within one year | 40/41 | €1,026 | €1,006 | -€20 | -1.9% |
| Trade receivables | 40 | €1,026 | €1,006 | -€20 | -1.9% |
| Cash at bank and in hand | 54/58 | €5,882 | €10,092 | +€4,210 | +71.6% |
| Total equity and liabilities | 10/49 | €91,342 | €93,415 | +€2,073 | +2.3% |
| Equity | 10/15 | €44,676 | €49,765 | +€5,089 | +11.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €16,557 | €18,765 | +€2,208 | +13.3% |
| Distributable reserves | 133 | €16,557 | €18,765 | +€2,208 | +13.3% |
| Profit (loss) carried forward | 14 | -€2,881 | - | +€2,881 | |
| Amounts payable | 17/49 | €46,666 | €43,649 | -€3,017 | -6.5% |
| Amounts payable within one year | 42/48 | €46,666 | €43,649 | -€3,017 | -6.5% |
| Taxes, remuneration and social security | 45 | - | €221 | +€221 | |
| Taxes | 450/3 | - | €221 | +€221 | |
| Other amounts payable | 47/48 | €46,666 | €43,429 | -€3,237 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,260 | €2,118 | -€143 | -6.3% |
| Other operating charges | 640/8 | €2,290 | €2,360 | +€69 | +3.0% |
| Gross operating margin | 9900 | €9,895 | €9,818 | -€77 | -0.8% |
| Operating profit (loss) | 9901 | €5,344 | €5,340 | -€4 | -0.1% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €5,315 | €5,310 | -€5 | -0.1% |
| Income taxes | 67/77 | - | €221 | +€221 | |
| Profit (loss) for the period | 9904 | €5,315 | €5,089 | -€226 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,315 | €5,089 | -€226 | -4.3% |
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 4 October 2026 via checked.be.