A.A.A. ROMBAUT: 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.
A.A.A. ROMBAUT
Largest movements
- Cash +€124,325
up €124,325 (+58.9%), from €211,209 to €335,534
mainly Net result for the year (+€139,327) and Tax, wage and social debts (+€14,972)
- Receivables after one year -€6,000
no longer reported in 2025 (was €6,000)
- Stocks and contracts -€5,000
down €5,000 (-41.2%), from €12,126 to €7,126
- Reserves +€91,327
up €91,327 (+39.3%), from €232,514 to €323,841
of which Distributable reserves: +€91,327
- Tax, wage and social debts +€14,972
up €14,972 (+37.0%), from €40,508 to €55,479
of which Taxes: +€19,279
- Gross operating margin +€13,730
up €13,730 (+4.0%), from €339,521 to €353,250
- Taxes +€4,712
up €4,712 (+10.0%), from €47,000 to €51,712
- Depreciation -€4,308
down €4,308 (-47.6%), from €9,057 to €4,748
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 | €306,251 | €413,821 | +€107,570 | +35.1% |
| Fixed assets | 21/28 | €9,128 | €5,701 | -€3,427 | -37.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,128 | €5,701 | -€3,427 | -37.5% |
| Land and buildings | 22 | €6,134 | €4,443 | -€1,691 | -27.6% |
| Plant, machinery and equipment | 23 | €0 | €1,057 | +€1,057 | |
| Furniture and vehicles | 24 | €2,994 | €201 | -€2,793 | -93.3% |
| Current assets | 29/58 | €297,123 | €408,119 | +€110,997 | +37.4% |
| Amounts receivable after more than one year | 29 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 291 | €6,000 | - | -€6,000 | |
| Stocks and contracts in progress | 3 | €12,126 | €7,126 | -€5,000 | -41.2% |
| Stocks | 30/36 | €12,126 | €7,126 | -€5,000 | -41.2% |
| Amounts receivable within one year | 40/41 | €62,105 | €59,621 | -€2,483 | -4.0% |
| Trade receivables | 40 | €58,977 | €54,429 | -€4,548 | -7.7% |
| Other amounts receivable | 41 | €3,128 | €5,192 | +€2,065 | +66.0% |
| Cash at bank and in hand | 54/58 | €211,209 | €335,534 | +€124,325 | +58.9% |
| Deferred charges and accrued income | 490/1 | €5,683 | €5,838 | +€155 | +2.7% |
| Total equity and liabilities | 10/49 | €306,251 | €413,821 | +€107,570 | +35.1% |
| Equity | 10/15 | €243,714 | €335,041 | +€91,327 | +37.5% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €232,514 | €323,841 | +€91,327 | +39.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €230,654 | €321,981 | +€91,327 | +39.6% |
| Amounts payable | 17/49 | €62,537 | €78,780 | +€16,243 | +26.0% |
| Amounts payable within one year | 42/48 | €62,537 | €78,780 | +€16,243 | +26.0% |
| Trade debts | 44 | €19,777 | €21,068 | +€1,291 | +6.5% |
| Suppliers | 440/4 | €19,777 | €21,068 | +€1,291 | +6.5% |
| Taxes, remuneration and social security | 45 | €40,508 | €55,479 | +€14,972 | +37.0% |
| Taxes | 450/3 | €30,888 | €50,167 | +€19,279 | +62.4% |
| Remuneration and social security | 454/9 | €9,619 | €5,313 | -€4,307 | -44.8% |
| Other amounts payable | 47/48 | €2,252 | €2,232 | -€20 | -0.9% |
| Remuneration, social security and pensions | 62 | €155,792 | €154,063 | -€1,729 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,057 | €4,748 | -€4,308 | -47.6% |
| Other operating charges | 640/8 | €2,528 | €2,695 | +€166 | +6.6% |
| Gross operating margin | 9900 | €339,521 | €353,250 | +€13,730 | +4.0% |
| Operating profit (loss) | 9901 | €172,143 | €191,744 | +€19,601 | +11.4% |
| Financial income | 75/76B | €19 | €9 | -€10 | -50.7% |
| Recurring financial income | 75 | €19 | €9 | -€10 | -50.7% |
| Financial charges | 65/66B | €1,518 | €714 | -€804 | -52.9% |
| Recurring financial charges | 65 | €1,518 | €714 | -€804 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €170,645 | €191,039 | +€20,395 | +12.0% |
| Income taxes | 67/77 | €47,000 | €51,712 | +€4,712 | +10.0% |
| Profit (loss) for the period | 9904 | €123,645 | €139,327 | +€15,682 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €123,645 | €139,327 | +€15,682 | +12.7% |
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 22 October 2026 via checked.be.