Bureau comptable ROMNEE Fabian: what changed
Bureau comptable ROMNEE Fabian
Largest movements
- Tangible fixed assets -€62,426
down €62,426 (-68.1%), from €91,602 to €29,176
- Cash +€33,124
up €33,124 (+74.2%), from €44,625 to €77,749
mainly Other debts (+€68,520) and Investment in fixed assets (net) (+€47,963)
- Current investments -€16,500
down €16,500 (-100%), from €16,500 to €0
- Receivables within one year -€7,280
down €7,280 (-19.2%), from €37,981 to €30,701
of which Trade receivables: -€4,176
- Reserves -€116,587
down €116,587 (-100%), from €116,587 to €0
- Other debts +€68,520
up €68,520 (+348%), from €19,668 to €88,188
- Current portion of long-term debt -€10,443
down €10,443 (-67.2%), from €15,532 to €5,089
- Tax, wage and social debts +€9,480
up €9,480 (+134%), from €7,048 to €16,528
- Debts after one year -€5,089
down €5,089 (-20.8%), from €24,431 to €19,342
- Depreciation -€23,982
down €23,982 (-62.4%), from €38,445 to €14,463
- Other operating charges +€7,968
up €7,968 (+663%), from €1,202 to €9,170
- Taxes +€6,193
up €6,193 (+72.1%), from €8,595 to €14,788
- Financial charges +€3,504
up €3,504 (+63.1%), from €5,556 to €9,059
- Gross operating margin +€1,986
up €1,986 (+2.4%), from €84,335 to €86,321
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,449 | €139,462 | -€52,987 | -27.5% |
| Fixed assets | 21/28 | €92,602 | €30,176 | -€62,426 | -67.4% |
| Tangible fixed assets | 22/27 | €91,602 | €29,176 | -€62,426 | -68.1% |
| Furniture and vehicles | 24 | €91,602 | €29,176 | -€62,426 | -68.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €99,847 | €109,286 | +€9,439 | +9.5% |
| Amounts receivable within one year | 40/41 | €37,981 | €30,701 | -€7,280 | -19.2% |
| Trade receivables | 40 | €33,878 | €29,702 | -€4,176 | -12.3% |
| Other amounts receivable | 41 | €4,102 | €999 | -€3,103 | -75.6% |
| Current investments | 50/53 | €16,500 | €0 | -€16,500 | -100% |
| Cash at bank and in hand | 54/58 | €44,625 | €77,749 | +€33,124 | +74.2% |
| Deferred charges and accrued income | 490/1 | €741 | €836 | +€95 | +12.8% |
| Total equity and liabilities | 10/49 | €192,449 | €139,462 | -€52,987 | -27.5% |
| Equity | 10/15 | €119,587 | €3,000 | -€116,587 | -97.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €116,587 | €0 | -€116,587 | -100% |
| Distributable reserves | 133 | €116,587 | €0 | -€116,587 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,862 | €136,462 | +€63,600 | +87.3% |
| Amounts payable after more than one year | 17 | €24,431 | €19,342 | -€5,089 | -20.8% |
| Financial debts | 170/4 | €24,431 | €19,342 | -€5,089 | -20.8% |
| Amounts payable within one year | 42/48 | €48,431 | €117,120 | +€68,689 | +142% |
| Current portion of amounts payable after more than one year | 42 | €15,532 | €5,089 | -€10,443 | -67.2% |
| Trade debts | 44 | €6,182 | €7,314 | +€1,132 | +18.3% |
| Suppliers | 440/4 | €6,182 | €7,314 | +€1,132 | +18.3% |
| Taxes, remuneration and social security | 45 | €7,048 | €16,528 | +€9,480 | +134% |
| Taxes | 450/3 | €7,048 | €16,528 | +€9,480 | +134% |
| Other amounts payable | 47/48 | €19,668 | €88,188 | +€68,520 | +348% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €305 | €114 | -€191 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,445 | €14,463 | -€23,982 | -62.4% |
| Other operating charges | 640/8 | €1,202 | €9,170 | +€7,968 | +663% |
| Gross operating margin | 9900 | €84,335 | €86,321 | +€1,986 | +2.4% |
| Operating profit (loss) | 9901 | €44,383 | €62,574 | +€18,191 | +41.0% |
| Financial income | 75/76B | €0 | €75 | +€75 | |
| Recurring financial income | 75 | €0 | €75 | +€75 | |
| Financial charges | 65/66B | €5,556 | €9,059 | +€3,504 | +63.1% |
| Recurring financial charges | 65 | €5,556 | €9,059 | +€3,504 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €38,828 | €53,590 | +€14,762 | +38.0% |
| Income taxes | 67/77 | €8,595 | €14,788 | +€6,193 | +72.1% |
| Profit (loss) for the period | 9904 | €30,233 | €38,801 | +€8,569 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,233 | €38,801 | +€8,569 | +28.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.