JACQUES ROMMENS: 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.
JACQUES ROMMENS
Largest movements
- Financial fixed assets -€696,192
no longer reported in 2025 (was €696,192)
- Intangible fixed assets +€446,181
new in 2025: €446,181
- Tangible fixed assets +€398,513
up €398,513 (+714%), from €55,815 to €454,328
of which Land and buildings: +€350,535
- Cash +€208,897
up €208,897 (+83.6%), from €249,772 to €458,669
mainly Net result for the year (+€204,630) and Receivables within one year (+€195,248)
- Receivables within one year -€195,248
down €195,248 (-99.5%), from €196,315 to €1,067
- Other debts +€155,949
up €155,949 (+178%), from €87,577 to €243,526
- Provisions +€107,061
new in 2025: €107,061
- Reserves -€92,776
down €92,776 (-7.7%), from €1.2m to €1.1m
of which Distributable reserves: -€134,888
- Tax, wage and social debts +€20,322
up €20,322 (+96.9%), from €20,962 to €41,284
- Gross operating margin +€99,153
up €99,153 (+35.4%), from €280,100 to €379,253
- Taxes +€36,799
up €36,799 (+47.1%), from €78,196 to €114,995
- Depreciation +€20,342
up €20,342 (+109%), from €18,728 to €39,070
- Financial charges +€10,451
up €10,451 (+145%), from €7,205 to €17,655
- Other operating charges +€4,663
up €4,663 (+443%), from €1,053 to €5,716
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 | €1,341,071 | €1,525,245 | +€184,174 | +13.7% |
| Fixed assets | 21/28 | €752,007 | €900,509 | +€148,502 | +19.7% |
| Intangible fixed assets | 21 | - | €446,181 | +€446,181 | |
| Tangible fixed assets | 22/27 | €55,815 | €454,328 | +€398,513 | +714% |
| Land and buildings | 22 | - | €350,535 | +€350,535 | |
| Plant, machinery and equipment | 23 | €5,491 | €67,598 | +€62,107 | +1,131% |
| Furniture and vehicles | 24 | €50,324 | €36,195 | -€14,129 | -28.1% |
| Financial fixed assets | 28 | €696,192 | - | -€696,192 | |
| Current assets | 29/58 | €589,064 | €624,736 | +€35,672 | +6.1% |
| Amounts receivable within one year | 40/41 | €196,315 | €1,067 | -€195,248 | -99.5% |
| Other amounts receivable | 41 | €196,315 | €1,067 | -€195,248 | -99.5% |
| Current investments | 50/53 | €3,143 | €3,180 | +€37 | +1.2% |
| Cash at bank and in hand | 54/58 | €249,772 | €458,669 | +€208,897 | +83.6% |
| Deferred charges and accrued income | 490/1 | €139,833 | €161,819 | +€21,986 | +15.7% |
| Total equity and liabilities | 10/49 | €1,341,071 | €1,525,245 | +€184,174 | +13.7% |
| Equity | 10/15 | €1,200,204 | €1,107,428 | -€92,776 | -7.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,198,950 | €1,106,174 | -€92,776 | -7.7% |
| Tax-exempt reserves | 132 | €189,450 | €231,562 | +€42,112 | +22.2% |
| Distributable reserves | 133 | €1,009,500 | €874,612 | -€134,888 | -13.4% |
| Profit (loss) carried forward | 14 | €254 | €254 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €107,061 | +€107,061 | |
| Deferred taxes | 168 | - | €107,061 | +€107,061 | |
| Amounts payable | 17/49 | €140,866 | €310,755 | +€169,889 | +121% |
| Amounts payable within one year | 42/48 | €111,792 | €293,335 | +€181,542 | +162% |
| Trade debts | 44 | €3,253 | €8,525 | +€5,272 | +162% |
| Suppliers | 440/4 | €3,253 | €8,525 | +€5,272 | +162% |
| Taxes, remuneration and social security | 45 | €20,962 | €41,284 | +€20,322 | +96.9% |
| Taxes | 450/3 | €20,962 | €41,284 | +€20,322 | +96.9% |
| Other amounts payable | 47/48 | €87,577 | €243,526 | +€155,949 | +178% |
| Accrued charges and deferred income | 492/3 | €29,074 | €17,421 | -€11,654 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,728 | €39,070 | +€20,342 | +109% |
| Other operating charges | 640/8 | €1,053 | €5,716 | +€4,663 | +443% |
| Gross operating margin | 9900 | €280,100 | €379,253 | +€99,153 | +35.4% |
| Operating profit (loss) | 9901 | €260,319 | €334,467 | +€74,148 | +28.5% |
| Financial income | 75/76B | €2,087 | €3 | -€2,084 | -99.9% |
| Recurring financial income | 75 | €2,087 | €3 | -€2,084 | -99.9% |
| Financial charges | 65/66B | €7,205 | €17,655 | +€10,451 | +145% |
| Recurring financial charges | 65 | €7,205 | €17,655 | +€10,451 | +145% |
| Profit (loss) for the period before taxes | 9903 | €255,201 | €316,814 | +€61,613 | +24.1% |
| Transfer from deferred taxes | 780 | - | €2,811 | +€2,811 | |
| Income taxes | 67/77 | €78,196 | €114,995 | +€36,799 | +47.1% |
| Profit (loss) for the period | 9904 | €177,005 | €204,630 | +€27,625 | +15.6% |
| Transfer from tax-exempt reserves | 789 | - | €155,782 | +€155,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €177,005 | €360,412 | +€183,407 | +104% |
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.