DUBART - ROMAN: 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.
DUBART - ROMAN
Largest movements
- Tangible fixed assets +€1.5m
new in 2025: €1.5m
of which Land and buildings: +€1.0m
- Cash +€213,183
up €213,183 (+264,233%), from €81 to €213,264
mainly Debts after one year (+€1.5m) and Other debts (+€230,546)
- Intangible fixed assets +€185,863
new in 2025: €185,863
- Stocks and contracts +€25,229
new in 2025: €25,229
- Debts after one year +€1.5m
new in 2025: €1.5m
- Other debts +€230,546
up €230,546 (+10,366%), from €2,224 to €232,770
- Current portion of long-term debt +€99,286
new in 2025: €99,286
- Tax, wage and social debts +€84,385
new in 2025: €84,385
of which Remuneration and social security: +€73,030
- Trade debts +€75,416
new in 2025: €75,416
- Gross operating margin +€371,404
up €371,404, from -€2,957 to €368,447
- Staff costs +€276,706
new in 2025: €276,706
- Depreciation +€54,568
new in 2025: €54,568
- Financial charges +€29,410
up €29,410 (+23,764%), from €124 to €29,534
- Other operating charges +€29,018
up €29,018 (+5,424%), from €535 to €29,552
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 | €608 | €1,987,300 | +€2.0m | +326,538% |
| Fixed assets | 21/28 | - | €1,724,794 | +€1.7m | |
| Intangible fixed assets | 21 | - | €185,863 | +€185,863 | |
| Tangible fixed assets | 22/27 | - | €1,537,371 | +€1.5m | |
| Land and buildings | 22 | - | €1,040,431 | +€1.0m | |
| Plant, machinery and equipment | 23 | - | €16,387 | +€16,387 | |
| Furniture and vehicles | 24 | - | €480,553 | +€480,553 | |
| Financial fixed assets | 28 | - | €1,560 | +€1,560 | |
| Current assets | 29/58 | €608 | €262,506 | +€261,898 | +43,046% |
| Stocks and contracts in progress | 3 | - | €25,229 | +€25,229 | |
| Stocks | 30/36 | - | €25,229 | +€25,229 | |
| Amounts receivable within one year | 40/41 | €528 | €16,329 | +€15,802 | +2,994% |
| Trade receivables | 40 | - | €16,143 | +€16,143 | |
| Other amounts receivable | 41 | €528 | €187 | -€341 | -64.6% |
| Cash at bank and in hand | 54/58 | €81 | €213,264 | +€213,183 | +264,233% |
| Deferred charges and accrued income | 490/1 | - | €7,684 | +€7,684 | |
| Total equity and liabilities | 10/49 | €608 | €1,987,300 | +€2.0m | +326,538% |
| Equity | 10/15 | -€1,616 | -€23,528 | -€21,912 | -1,356% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,616 | -€25,528 | -€21,912 | -606% |
| Amounts payable | 17/49 | €2,224 | €2,010,828 | +€2.0m | +90,313% |
| Amounts payable after more than one year | 17 | - | €1,518,471 | +€1.5m | |
| Financial debts | 170/4 | - | €1,518,471 | +€1.5m | |
| Amounts payable within one year | 42/48 | €2,224 | €491,858 | +€489,634 | +22,015% |
| Current portion of amounts payable after more than one year | 42 | - | €99,286 | +€99,286 | |
| Trade debts | 44 | - | €75,416 | +€75,416 | |
| Suppliers | 440/4 | - | €75,416 | +€75,416 | |
| Taxes, remuneration and social security | 45 | - | €84,385 | +€84,385 | |
| Taxes | 450/3 | - | €11,356 | +€11,356 | |
| Remuneration and social security | 454/9 | - | €73,030 | +€73,030 | |
| Other amounts payable | 47/48 | €2,224 | €232,770 | +€230,546 | +10,366% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | - | €276,706 | +€276,706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €54,568 | +€54,568 | |
| Other operating charges | 640/8 | €535 | €29,552 | +€29,018 | +5,424% |
| Gross operating margin | 9900 | -€2,957 | €368,447 | +€371,404 | |
| Operating profit (loss) | 9901 | -€3,492 | €7,621 | +€11,113 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €124 | €29,534 | +€29,410 | +23,764% |
| Recurring financial charges | 65 | €124 | €29,534 | +€29,410 | +23,764% |
| Profit (loss) for the period before taxes | 9903 | -€3,616 | -€21,912 | -€18,297 | -506% |
| Profit (loss) for the period | 9904 | -€3,616 | -€21,912 | -€18,297 | -506% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,616 | -€21,912 | -€18,297 | -506% |
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 26 October 2026 via checked.be.