A ROMANN: 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 ROMANN
Largest movements
- Tangible fixed assets -€5,026
down €5,026 (-44.0%), from €11,413 to €6,387
of which Furniture and vehicles: -€4,599
- Cash -€4,986
down €4,986 (-74.4%), from €6,698 to €1,712
mainly Net result for the year (-€10,964) and Debts after one year (-€3,087)
- Stocks and contracts -€1,426
down €1,426 (-13.4%), from €10,634 to €9,208
- Deferred charges and accrued income -€817
down €817 (-55.2%), from €1,479 to €662
- Profit (loss) carried forward -€10,964
down €10,964 (-21.0%), from -€52,259 to -€63,224
- Debts after one year -€3,087
down €3,087 (-47.4%), from €6,518 to €3,432
- Other debts +€2,892
up €2,892 (+4.6%), from €63,061 to €65,953
- Tax, wage and social debts -€1,250
down €1,250 (-48.8%), from €2,560 to €1,310
- Gross operating margin -€8,033
down €8,033, from €4,002 to -€4,031
- Financial charges +€435
up €435 (+102.1%), from €427 to €862
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 | €33,305 | €20,869 | -€12,436 | -37.3% |
| Fixed assets | 21/28 | €14,313 | €9,287 | -€5,026 | -35.1% |
| Tangible fixed assets | 22/27 | €11,413 | €6,387 | -€5,026 | -44.0% |
| Plant, machinery and equipment | 23 | €837 | €409 | -€428 | -51.1% |
| Furniture and vehicles | 24 | €10,577 | €5,978 | -€4,599 | -43.5% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €18,992 | €11,582 | -€7,410 | -39.0% |
| Stocks and contracts in progress | 3 | €10,634 | €9,208 | -€1,426 | -13.4% |
| Stocks | 30/36 | €10,634 | €9,208 | -€1,426 | -13.4% |
| Amounts receivable within one year | 40/41 | €181 | - | -€181 | |
| Trade receivables | 40 | €94 | - | -€94 | |
| Other amounts receivable | 41 | €87 | - | -€87 | |
| Cash at bank and in hand | 54/58 | €6,698 | €1,712 | -€4,986 | -74.4% |
| Deferred charges and accrued income | 490/1 | €1,479 | €662 | -€817 | -55.2% |
| Total equity and liabilities | 10/49 | €33,305 | €20,869 | -€12,436 | -37.3% |
| Equity | 10/15 | -€42,259 | -€53,224 | -€10,964 | -25.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,259 | -€63,224 | -€10,964 | -21.0% |
| Amounts payable | 17/49 | €75,565 | €74,092 | -€1,472 | -1.9% |
| Amounts payable after more than one year | 17 | €6,518 | €3,432 | -€3,087 | -47.4% |
| Financial debts | 170/4 | €6,518 | €3,432 | -€3,087 | -47.4% |
| Amounts payable within one year | 42/48 | €69,046 | €70,661 | +€1,614 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €3,011 | €3,087 | +€76 | +2.5% |
| Trade debts | 44 | €415 | €311 | -€103 | -24.9% |
| Suppliers | 440/4 | €415 | €311 | -€103 | -24.9% |
| Taxes, remuneration and social security | 45 | €2,560 | €1,310 | -€1,250 | -48.8% |
| Taxes | 450/3 | €2,560 | €1,310 | -€1,250 | -48.8% |
| Other amounts payable | 47/48 | €63,061 | €65,953 | +€2,892 | +4.6% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,046 | €5,026 | -€19 | -0.4% |
| Other operating charges | 640/8 | €878 | €904 | +€26 | +3.0% |
| Gross operating margin | 9900 | €4,002 | -€4,031 | -€8,033 | |
| Operating profit (loss) | 9901 | -€1,921 | -€9,961 | -€8,039 | -418.4% |
| Financial charges | 65/66B | €427 | €862 | +€435 | +102.1% |
| Recurring financial charges | 65 | €427 | €862 | +€435 | +102.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,348 | -€10,823 | -€8,475 | -360.9% |
| Income taxes | 67/77 | €134 | €141 | +€8 | +5.7% |
| Profit (loss) for the period | 9904 | -€2,482 | -€10,964 | -€8,482 | -341.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,482 | -€10,964 | -€8,482 | -341.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.