IMMO ROMAN: what changed
Two fiscal 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.
IMMO ROMAN
Largest movements
- Receivables within one year -€27,122
down €27,122 (-99.1%), from €27,372 to €250
- Cash -€16,052
down €16,052 (-72.0%), from €22,310 to €6,258
mainly Other debts (-€38,458) and Accrued charges and deferred income (-€16,185)
- Tangible fixed assets +€3,477
up €3,477 (+147.5%), from €2,356 to €5,833
- Other debts -€38,458
down €38,458 (-35.3%), from €108,918 to €70,460
- Profit (loss) carried forward +€25,046
up €25,046 (+22.5%), from -€111,099 to -€86,054
- Accrued charges and deferred income -€16,185
no longer reported in 2025 (was €16,185)
- Advances received -€5,400
no longer reported in 2025 (was €5,400)
- Trade debts -€2,613
down €2,613 (-38.1%), from €6,853 to €4,240
- Gross operating margin +€5,745
up €5,745 (+7.5%), from €76,246 to €81,991
- Other operating charges -€1,829
down €1,829 (-78.5%), from €2,329 to €500
- Staff costs +€1,356
up €1,356 (+2.6%), from €51,915 to €53,271
- Depreciation +€947
up €947 (+92.0%), from €1,029 to €1,976
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.
Cash bridge derived
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 | €52,613 | €13,417 | -€39,196 | -74.5% |
| Fixed assets | 21/28 | €2,719 | €6,196 | +€3,477 | +127.9% |
| Tangible fixed assets | 22/27 | €2,356 | €5,833 | +€3,477 | +147.5% |
| Furniture and vehicles | 24 | €2,356 | €5,833 | +€3,477 | +147.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €49,894 | €7,221 | -€42,672 | -85.5% |
| Amounts receivable within one year | 40/41 | €27,372 | €250 | -€27,122 | -99.1% |
| Trade receivables | 40 | €27,372 | €250 | -€27,122 | -99.1% |
| Cash at bank and in hand | 54/58 | €22,310 | €6,258 | -€16,052 | -72.0% |
| Deferred charges and accrued income | 490/1 | €212 | €713 | +€502 | +236.7% |
| Total equity and liabilities | 10/49 | €52,613 | €13,417 | -€39,196 | -74.5% |
| Equity | 10/15 | -€101,746 | -€76,700 | +€25,046 | +24.6% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €53 | €53 | = | 0.0% |
| Distributable reserves | 133 | €53 | €53 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,099 | -€86,054 | +€25,046 | +22.5% |
| Amounts payable | 17/49 | €154,359 | €90,117 | -€64,241 | -41.6% |
| Amounts payable within one year | 42/48 | €138,174 | €90,117 | -€48,056 | -34.8% |
| Trade debts | 44 | €6,853 | €4,240 | -€2,613 | -38.1% |
| Suppliers | 440/4 | €6,853 | €4,240 | -€2,613 | -38.1% |
| Advances received on contracts in progress | 46 | €5,400 | - | -€5,400 | |
| Taxes, remuneration and social security | 45 | €17,003 | €15,417 | -€1,586 | -9.3% |
| Taxes | 450/3 | €5,013 | €5,317 | +€304 | +6.1% |
| Remuneration and social security | 454/9 | €11,990 | €10,101 | -€1,889 | -15.8% |
| Other amounts payable | 47/48 | €108,918 | €70,460 | -€38,458 | -35.3% |
| Accrued charges and deferred income | 492/3 | €16,185 | - | -€16,185 | |
| Non-recurring operating income | 76A | - | €1,379 | +€1,379 | |
| Remuneration, social security and pensions | 62 | €51,915 | €53,271 | +€1,356 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,029 | €1,976 | +€947 | +92.0% |
| Other operating charges | 640/8 | €2,329 | €500 | -€1,829 | -78.5% |
| Non-recurring operating charges | 66A | €4,168 | €756 | -€3,412 | -81.9% |
| Gross operating margin | 9900 | €76,246 | €81,991 | +€5,745 | +7.5% |
| Operating profit (loss) | 9901 | €16,805 | €25,488 | +€8,683 | +51.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €898 | €443 | -€455 | -50.7% |
| Recurring financial charges | 65 | €898 | €443 | -€455 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €15,907 | €25,046 | +€9,138 | +57.4% |
| Profit (loss) for the period | 9904 | €15,907 | €25,046 | +€9,138 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,907 | €25,046 | +€9,138 | +57.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.