KANTOOR ROMBOUTS: 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.
KANTOOR ROMBOUTS
Largest movements
- Current investments +€59,777
up €59,777 (+11.2%), from €534,152 to €593,929
- Cash -€50,398
down €50,398 (-27.2%), from €185,389 to €134,991
mainly Contributions, distributions and other (-€78,495) and Current investments (-€59,777)
- Receivables within one year +€30,891
up €30,891 (+13.5%), from €228,579 to €259,470
- Tangible fixed assets -€16,639
down €16,639 (-9.7%), from €170,769 to €154,130
of which Other tangible fixed assets: -€12,421
- Reserves +€43,319
up €43,319 (+4.6%), from €932,045 to €975,364
of which Distributable reserves: +€43,319
- Tax, wage and social debts -€21,651
down €21,651 (-22.1%), from €98,140 to €76,488
of which Taxes: -€22,898
- Staff costs +€65,768
up €65,768 (+18.0%), from €365,930 to €431,698
- Gross operating margin +€35,471
up €35,471 (+5.7%), from €624,622 to €660,093
- Financial income +€18,252
up €18,252 (+680%), from €2,684 to €20,936
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 | €1,125,302 | €1,151,418 | +€26,116 | +2.3% |
| Fixed assets | 21/28 | €171,337 | €154,699 | -€16,639 | -9.7% |
| Tangible fixed assets | 22/27 | €170,769 | €154,130 | -€16,639 | -9.7% |
| Plant, machinery and equipment | 23 | €3,736 | €9,945 | +€6,209 | +166% |
| Furniture and vehicles | 24 | €124,355 | €113,928 | -€10,427 | -8.4% |
| Other tangible fixed assets | 26 | €42,678 | €30,257 | -€12,421 | -29.1% |
| Financial fixed assets | 28 | €569 | €569 | = | 0.0% |
| Current assets | 29/58 | €953,965 | €996,719 | +€42,754 | +4.5% |
| Amounts receivable within one year | 40/41 | €228,579 | €259,470 | +€30,891 | +13.5% |
| Trade receivables | 40 | €228,579 | €259,470 | +€30,891 | +13.5% |
| Current investments | 50/53 | €534,152 | €593,929 | +€59,777 | +11.2% |
| Cash at bank and in hand | 54/58 | €185,389 | €134,991 | -€50,398 | -27.2% |
| Deferred charges and accrued income | 490/1 | €5,845 | €8,330 | +€2,485 | +42.5% |
| Total equity and liabilities | 10/49 | €1,125,302 | €1,151,418 | +€26,116 | +2.3% |
| Equity | 10/15 | €950,645 | €993,964 | +€43,319 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €932,045 | €975,364 | +€43,319 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €911,435 | €954,754 | +€43,319 | +4.8% |
| Amounts payable | 17/49 | €174,657 | €157,454 | -€17,203 | -9.8% |
| Amounts payable within one year | 42/48 | €174,657 | €157,454 | -€17,203 | -9.8% |
| Trade debts | 44 | €363 | €2,763 | +€2,400 | +661% |
| Suppliers | 440/4 | €363 | €2,763 | +€2,400 | +661% |
| Taxes, remuneration and social security | 45 | €98,140 | €76,488 | -€21,651 | -22.1% |
| Taxes | 450/3 | €44,135 | €21,237 | -€22,898 | -51.9% |
| Remuneration and social security | 454/9 | €54,005 | €55,252 | +€1,247 | +2.3% |
| Other amounts payable | 47/48 | €76,154 | €78,202 | +€2,048 | +2.7% |
| Remuneration, social security and pensions | 62 | €365,930 | €431,698 | +€65,768 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,744 | €59,187 | -€1,557 | -2.6% |
| Other operating charges | 640/8 | €4,226 | €5,515 | +€1,288 | +30.5% |
| Non-recurring operating charges | 66A | €8,219 | - | -€8,219 | |
| Gross operating margin | 9900 | €624,622 | €660,093 | +€35,471 | +5.7% |
| Operating profit (loss) | 9901 | €185,501 | €163,693 | -€21,808 | -11.8% |
| Financial income | 75/76B | €2,684 | €20,936 | +€18,252 | +680% |
| Recurring financial income | 75 | €2,684 | €20,936 | +€18,252 | +680% |
| Financial charges | 65/66B | €673 | €796 | +€123 | +18.2% |
| Recurring financial charges | 65 | €673 | €796 | +€123 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €187,513 | €183,834 | -€3,678 | -2.0% |
| Income taxes | 67/77 | €62,134 | €62,021 | -€113 | -0.2% |
| Profit (loss) for the period | 9904 | €125,379 | €121,814 | -€3,565 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,379 | €121,814 | -€3,565 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.