IMMO 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.
IMMO ROMAN
Largest movements
- Cash +€81,542
up €81,542 (+44.0%), from €185,132 to €266,674
mainly Depreciation (+€96,720) and Net result for the year (+€86,930)
- Receivables within one year -€39,094
down €39,094 (-47.8%), from €81,840 to €42,745
of which Trade receivables: -€43,219
- Tangible fixed assets +€31,448
up €31,448 (+2.0%), from €1.5m to €1.6m
of which Furniture and vehicles: +€69,351
- Reserves +€239,677
up €239,677 (+35.6%), from €672,910 to €912,588
- Profit (loss) carried forward -€153,587
down €153,587 (-100%), from €153,587 to €0
- Debts after one year -€77,732
down €77,732 (-29.4%), from €264,125 to €186,393
- Short-term financial debts +€74,535
up €74,535 (+59.2%), from €125,885 to €200,420
- Gross operating margin +€82,477
up €82,477 (+38.4%), from €214,996 to €297,474
- Taxes +€8,031
up €8,031 (+28.9%), from €27,763 to €35,794
- Financial charges -€6,340
down €6,340 (-17.4%), from €36,506 to €30,166
- Staff costs +€4,301
up €4,301 (+13.7%), from €31,456 to €35,757
- Depreciation +€2,982
up €2,982 (+3.2%), from €93,738 to €96,720
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 | €1,820,608 | €1,894,325 | +€73,717 | +4.0% |
| Fixed assets | 21/28 | €1,550,123 | €1,580,251 | +€30,128 | +1.9% |
| Intangible fixed assets | 21 | €4,347 | €3,027 | -€1,320 | -30.4% |
| Tangible fixed assets | 22/27 | €1,545,776 | €1,577,224 | +€31,448 | +2.0% |
| Land and buildings | 22 | €1,518,365 | €1,482,614 | -€35,750 | -2.4% |
| Plant, machinery and equipment | 23 | €9,644 | €7,492 | -€2,153 | -22.3% |
| Furniture and vehicles | 24 | €14,267 | €83,618 | +€69,351 | +486% |
| Other tangible fixed assets | 26 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €270,485 | €314,074 | +€43,588 | +16.1% |
| Amounts receivable within one year | 40/41 | €81,840 | €42,745 | -€39,094 | -47.8% |
| Trade receivables | 40 | €65,432 | €22,213 | -€43,219 | -66.1% |
| Other amounts receivable | 41 | €16,407 | €20,532 | +€4,125 | +25.1% |
| Cash at bank and in hand | 54/58 | €185,132 | €266,674 | +€81,542 | +44.0% |
| Deferred charges and accrued income | 490/1 | €3,514 | €4,654 | +€1,140 | +32.4% |
| Total equity and liabilities | 10/49 | €1,820,608 | €1,894,325 | +€73,717 | +4.0% |
| Equity | 10/15 | €926,498 | €1,012,588 | +€86,090 | +9.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €672,910 | €912,588 | +€239,677 | +35.6% |
| Distributable reserves | 133 | €672,910 | €912,588 | +€239,677 | +35.6% |
| Profit (loss) carried forward | 14 | €153,587 | €0 | -€153,587 | -100% |
| Amounts payable | 17/49 | €894,110 | €881,737 | -€12,373 | -1.4% |
| Amounts payable after more than one year | 17 | €264,125 | €186,393 | -€77,732 | -29.4% |
| Financial debts | 170/4 | €264,125 | €186,393 | -€77,732 | -29.4% |
| Amounts payable within one year | 42/48 | €629,985 | €695,344 | +€65,359 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €93,598 | €77,732 | -€15,866 | -17.0% |
| Financial debts | 43 | €125,885 | €200,420 | +€74,535 | +59.2% |
| Credit institutions | 430/8 | €125,885 | €200,420 | +€74,535 | +59.2% |
| Trade debts | 44 | €22,695 | €20,095 | -€2,600 | -11.5% |
| Suppliers | 440/4 | €22,695 | €20,095 | -€2,600 | -11.5% |
| Taxes, remuneration and social security | 45 | €36,938 | €43,106 | +€6,167 | +16.7% |
| Taxes | 450/3 | €30,706 | €37,256 | +€6,550 | +21.3% |
| Remuneration and social security | 454/9 | €6,232 | €5,849 | -€383 | -6.1% |
| Other amounts payable | 47/48 | €350,869 | €353,991 | +€3,123 | +0.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €31,456 | €35,757 | +€4,301 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,738 | €96,720 | +€2,982 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,550 | €0 | -€1,550 | -100% |
| Other operating charges | 640/8 | €14,577 | €12,116 | -€2,461 | -16.9% |
| Gross operating margin | 9900 | €214,996 | €297,474 | +€82,477 | +38.4% |
| Operating profit (loss) | 9901 | €73,675 | €152,881 | +€79,206 | +108% |
| Financial income | 75/76B | €5 | €8 | +€3 | +65.3% |
| Recurring financial income | 75 | €5 | €8 | +€3 | +65.3% |
| Financial charges | 65/66B | €36,506 | €30,166 | -€6,340 | -17.4% |
| Recurring financial charges | 65 | €36,506 | €30,166 | -€6,340 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €37,174 | €122,723 | +€85,549 | +230% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €27,763 | €35,794 | +€8,031 | +28.9% |
| Profit (loss) for the period | 9904 | €9,411 | €86,930 | +€77,518 | +824% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €9,411 | €86,930 | +€77,518 | +824% |
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 14 October 2026 via checked.be.