FELIX AND ROM: 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.
FELIX AND ROM
Largest movements
- Receivables within one year +€8,762
up €8,762 (+17.2%), from €51,028 to €59,790
of which Trade receivables: +€8,762
- Cash +€2,803
up €2,803 (+58.3%), from €4,806 to €7,608
mainly Trade debts (+€4,562) and Tax, wage and social debts (+€4,001)
- Tangible fixed assets -€1,973
down €1,973 (-49.3%), from €3,998 to €2,026
- Trade debts +€4,562
up €4,562 (+10.3%), from €44,409 to €48,971
- Tax, wage and social debts +€4,001
up €4,001 (+118%), from €3,389 to €7,390
- Gross operating margin +€30,477
up €30,477, from -€22,174 to €8,303
- Other operating charges +€2,002
up €2,002 (+701%), from €285 to €2,287
- Taxes +€1,995
up €1,995 (+417%), from €478 to €2,473
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 | €140,634 | €150,226 | +€9,592 | +6.8% |
| Fixed assets | 21/28 | €4,028 | €2,056 | -€1,973 | -49.0% |
| Tangible fixed assets | 22/27 | €3,998 | €2,026 | -€1,973 | -49.3% |
| Furniture and vehicles | 24 | €3,998 | €2,026 | -€1,973 | -49.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €136,606 | €148,171 | +€11,565 | +8.5% |
| Amounts receivable after more than one year | 29 | €76,500 | €76,500 | = | 0.0% |
| Other amounts receivable | 291 | €76,500 | €76,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,028 | €59,790 | +€8,762 | +17.2% |
| Trade receivables | 40 | €31,506 | €40,268 | +€8,762 | +27.8% |
| Other amounts receivable | 41 | €19,522 | €19,522 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,806 | €7,608 | +€2,803 | +58.3% |
| Deferred charges and accrued income | 490/1 | €4,272 | €4,272 | = | 0.0% |
| Total equity and liabilities | 10/49 | €140,634 | €150,226 | +€9,592 | +6.8% |
| Equity | 10/15 | -€7,167 | -€6,138 | +€1,029 | +14.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,167 | -€11,138 | +€1,029 | +8.5% |
| Amounts payable | 17/49 | €147,801 | €156,364 | +€8,563 | +5.8% |
| Amounts payable within one year | 42/48 | €147,801 | €156,364 | +€8,563 | +5.8% |
| Trade debts | 44 | €44,409 | €48,971 | +€4,562 | +10.3% |
| Suppliers | 440/4 | €44,409 | €48,971 | +€4,562 | +10.3% |
| Taxes, remuneration and social security | 45 | €3,389 | €7,390 | +€4,001 | +118% |
| Taxes | 450/3 | €3,389 | €7,390 | +€4,001 | +118% |
| Other amounts payable | 47/48 | €100,003 | €100,003 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €1,973 | +€53 | +2.8% |
| Other operating charges | 640/8 | €285 | €2,287 | +€2,002 | +701% |
| Gross operating margin | 9900 | -€22,174 | €8,303 | +€30,477 | |
| Operating profit (loss) | 9901 | -€24,379 | €4,043 | +€28,422 | |
| Financial income | 75/76B | €71 | €0 | -€71 | -100.0% |
| Recurring financial income | 75 | €71 | €0 | -€71 | -100.0% |
| Financial charges | 65/66B | €401 | €541 | +€139 | +34.8% |
| Recurring financial charges | 65 | €401 | €541 | +€139 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,710 | €3,502 | +€28,212 | |
| Income taxes | 67/77 | €478 | €2,473 | +€1,995 | +417% |
| Profit (loss) for the period | 9904 | -€25,188 | €1,029 | +€26,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,188 | €1,029 | +€26,217 |
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 30 October 2026 via checked.be.