Draaierij Romar: 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.
Draaierij Romar
Largest movements
- Tangible fixed assets -€20,464
down €20,464 (-24.9%), from €82,086 to €61,622
- Receivables within one year -€2,662
down €2,662 (-33.2%), from €8,021 to €5,359
of which Other amounts receivable: -€4,013
- Debts after one year -€9,996
down €9,996 (-22.6%), from €44,229 to €34,233
- Profit (loss) carried forward -€8,146
new in 2025: -€8,146
- Other debts -€2,689
down €2,689 (-3.4%), from €79,220 to €76,532
- Tax, wage and social debts -€2,247
no longer reported in 2025 (was €2,247)
- Gross operating margin -€27,050
down €27,050 (-62.2%), from €43,484 to €16,434
- Financial charges -€6,884
down €6,884 (-76.9%), from €8,951 to €2,068
- Taxes -€3,565
no longer reported in 2025 (was €3,565)
- Depreciation +€3,253
up €3,253 (+18.9%), from €17,211 to €20,464
- Other operating charges -€697
down €697 (-25.4%), from €2,746 to €2,049
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 | €188,295 | €166,075 | -€22,220 | -11.8% |
| Fixed assets | 21/28 | €82,086 | €61,622 | -€20,464 | -24.9% |
| Tangible fixed assets | 22/27 | €82,086 | €61,622 | -€20,464 | -24.9% |
| Land and buildings | 22 | €38,718 | €30,977 | -€7,740 | -20.0% |
| Plant, machinery and equipment | 23 | €13,172 | €7,149 | -€6,023 | -45.7% |
| Furniture and vehicles | 24 | €30,196 | €23,496 | -€6,700 | -22.2% |
| Current assets | 29/58 | €106,209 | €104,453 | -€1,756 | -1.7% |
| Amounts receivable within one year | 40/41 | €8,021 | €5,359 | -€2,662 | -33.2% |
| Trade receivables | 40 | €3,526 | €4,877 | +€1,351 | +38.3% |
| Other amounts receivable | 41 | €4,495 | €483 | -€4,013 | -89.3% |
| Current investments | 50/53 | €74,821 | €75,102 | +€281 | +0.4% |
| Cash at bank and in hand | 54/58 | €22,490 | €23,521 | +€1,031 | +4.6% |
| Deferred charges and accrued income | 490/1 | €877 | €471 | -€406 | -46.3% |
| Total equity and liabilities | 10/49 | €188,295 | €166,075 | -€22,220 | -11.8% |
| Equity | 10/15 | €50,908 | €42,762 | -€8,146 | -16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,508 | €38,508 | = | 0.0% |
| Tax-exempt reserves | 132 | €333 | €333 | = | 0.0% |
| Distributable reserves | 133 | €38,176 | €38,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,146 | -€8,146 | |
| Amounts payable | 17/49 | €137,387 | €123,313 | -€14,073 | -10.2% |
| Amounts payable after more than one year | 17 | €44,229 | €34,233 | -€9,996 | -22.6% |
| Financial debts | 170/4 | €44,229 | €34,233 | -€9,996 | -22.6% |
| Amounts payable within one year | 42/48 | €93,158 | €89,080 | -€4,077 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €9,996 | €9,996 | = | 0.0% |
| Trade debts | 44 | €1,695 | €2,553 | +€858 | +50.7% |
| Suppliers | 440/4 | €1,695 | €2,553 | +€858 | +50.7% |
| Taxes, remuneration and social security | 45 | €2,247 | - | -€2,247 | |
| Taxes | 450/3 | €2,247 | - | -€2,247 | |
| Other amounts payable | 47/48 | €79,220 | €76,532 | -€2,689 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,211 | €20,464 | +€3,253 | +18.9% |
| Other operating charges | 640/8 | €2,746 | €2,049 | -€697 | -25.4% |
| Gross operating margin | 9900 | €43,484 | €16,434 | -€27,050 | -62.2% |
| Operating profit (loss) | 9901 | €23,527 | -€6,079 | -€29,606 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €8,951 | €2,068 | -€6,884 | -76.9% |
| Recurring financial charges | 65 | €8,951 | €2,068 | -€6,884 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €14,576 | -€8,146 | -€22,723 | |
| Income taxes | 67/77 | €3,565 | - | -€3,565 | |
| Profit (loss) for the period | 9904 | €11,011 | -€8,146 | -€19,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,011 | -€8,146 | -€19,157 |
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 23 October 2026 via checked.be.