FOTOWERKEN ERIC ROEMENDAEL: 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.
FOTOWERKEN ERIC ROEMENDAEL
Largest movements
- Tangible fixed assets -€16,050
down €16,050 (-28.4%), from €56,556 to €40,506
of which Furniture and vehicles: -€15,723
- Deferred charges and accrued income -€3,944
down €3,944 (-6.2%), from €63,543 to €59,599
- Profit (loss) carried forward -€16,954
down €16,954 (-12.5%), from -€135,235 to -€152,189
- Other debts -€3,780
down €3,780 (-7.2%), from €52,199 to €48,419
- Turnover -€14,826
no longer reported in 2025 (was €14,826)
- Purchases and services -€6,162
down €6,162 (-26.0%), from €23,686 to €17,524
- Gross operating margin +€3,476
up €3,476, from -€2,905 to €571
- Taxes -€223
down €223 (-49.9%), from €447 to €224
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 | €123,227 | €103,630 | -€19,597 | -15.9% |
| Fixed assets | 21/28 | €56,556 | €40,506 | -€16,050 | -28.4% |
| Tangible fixed assets | 22/27 | €56,556 | €40,506 | -€16,050 | -28.4% |
| Plant, machinery and equipment | 23 | €954 | €627 | -€327 | -34.3% |
| Furniture and vehicles | 24 | €55,602 | €39,879 | -€15,723 | -28.3% |
| Current assets | 29/58 | €66,671 | €63,124 | -€3,547 | -5.3% |
| Amounts receivable within one year | 40/41 | €1,512 | €1,512 | = | 0.0% |
| Trade receivables | 40 | €1,512 | €1,512 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,616 | €2,013 | +€397 | +24.6% |
| Deferred charges and accrued income | 490/1 | €63,543 | €59,599 | -€3,944 | -6.2% |
| Total equity and liabilities | 10/49 | €123,227 | €103,630 | -€19,597 | -15.9% |
| Equity | 10/15 | €70,765 | €53,811 | -€16,954 | -24.0% |
| Contributions | 10/11 | €33,466 | €33,466 | = | 0.0% |
| Reserves | 13 | €172,534 | €172,534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €170,675 | €170,675 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,235 | -€152,189 | -€16,954 | -12.5% |
| Amounts payable | 17/49 | €52,462 | €49,819 | -€2,643 | -5.0% |
| Amounts payable within one year | 42/48 | €52,462 | €49,819 | -€2,643 | -5.0% |
| Trade debts | 44 | €95 | €556 | +€461 | +485% |
| Suppliers | 440/4 | €95 | €556 | +€461 | +485% |
| Taxes, remuneration and social security | 45 | €168 | €844 | +€676 | +402% |
| Taxes | 450/3 | €168 | €844 | +€676 | +402% |
| Other amounts payable | 47/48 | €52,199 | €48,419 | -€3,780 | -7.2% |
| Turnover | 70 | €14,826 | - | -€14,826 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,686 | €17,524 | -€6,162 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,050 | €16,050 | = | 0.0% |
| Other operating charges | 640/8 | €1,059 | €1,155 | +€96 | +9.1% |
| Gross operating margin | 9900 | -€2,905 | €571 | +€3,476 | |
| Operating profit (loss) | 9901 | -€20,014 | -€16,634 | +€3,380 | +16.9% |
| Financial charges | 65/66B | €67 | €96 | +€29 | +43.3% |
| Recurring financial charges | 65 | €67 | €96 | +€29 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,081 | -€16,730 | +€3,351 | +16.7% |
| Income taxes | 67/77 | €447 | €224 | -€223 | -49.9% |
| Profit (loss) for the period | 9904 | -€20,528 | -€16,954 | +€3,574 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,528 | -€16,954 | +€3,574 | +17.4% |
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 27 October 2026 via checked.be.