LA ROUMONTOISE: what changed
What changed
LA ROUMONTOISE
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€38,379
2024 · €23,984+€14,395
Equity
€151,312
2024 · €112,933+€38,379
Cash
€49,977
2024 · €44,429+€5,547
Balance sheet total
€624,007
2024 · €458,611+€165,396
Largest movements
Assets
- Tangible fixed assets +€136,575
up €136,575 (+37.3%), from €366,456 to €503,031
of which Other tangible fixed assets: +€96,674
- Receivables within one year +€24,783
up €24,783 (+70.2%), from €35,317 to €60,100
of which Trade receivables: +€28,745
Equity and liabilities
- Trade debts +€58,769
up €58,769 (+212%), from €27,719 to €86,488
- Reserves +€38,379
up €38,379 (+35.6%), from €107,855 to €146,234
- Other debts +€35,242
up €35,242 (+23.3%), from €151,069 to €186,311
- Tax, wage and social debts +€15,210
up €15,210 (+128%), from €11,886 to €27,096
of which Taxes: +€15,035
- Debts after one year +€9,400
up €9,400 (+7.0%), from €135,000 to €144,400
Income statement
- Gross operating margin +€34,833
up €34,833 (+47.8%), from €72,876 to €107,709
- Depreciation +€15,809
up €15,809 (+54.5%), from €29,020 to €44,828
- Taxes +€5,973
up €5,973 (+76.4%), from €7,815 to €13,788
- Staff costs -€3,179
down €3,179 (-46.1%), from €6,892 to €3,713
- Other operating charges +€1,318
up €1,318 (+251%), from €525 to €1,843
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,984
Gross operating margin
+€34,833
Staff costs
+€3,179
Depreciation
-€15,809
Other operating charges
-€1,318
Other operating items
-€323
Financial income
-€85
Financial charges
-€109
Taxes
-€5,973
Result 2025
€38,379
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€169,151
Investment
-€181,403
Financing
+€17,800
Cash 2024
€44,429
From operations (derived)
+€169,151
Net result for the year
+€38,379
Depreciation
+€44,828
Stocks and contracts
+€1,260
Receivables within one year
-€24,783
Smaller working-capital items
+€246
Trade debts
+€58,769
Tax, wage and social debts
+€15,210
Other debts
+€35,242
Investment (derived)
-€181,403
Investment in fixed assets (net)
-€181,403
Financing
+€17,800
Debts after one year
+€9,400
Current portion of long-term debt
+€8,400
Cash 2025
€49,977
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,611 | €624,007 | +€165,396 | +36.1% |
| Fixed assets | 21/28 | €366,752 | €503,327 | +€136,575 | +37.2% |
| Tangible fixed assets | 22/27 | €366,456 | €503,031 | +€136,575 | +37.3% |
| Land and buildings | 22 | €279,829 | €264,478 | -€15,351 | -5.5% |
| Plant, machinery and equipment | 23 | €34,255 | €77,144 | +€42,889 | +125% |
| Furniture and vehicles | 24 | €1,914 | €14,276 | +€12,362 | +646% |
| Other tangible fixed assets | 26 | €50,459 | €147,133 | +€96,674 | +192% |
| Financial fixed assets | 28 | €296 | €296 | = | 0.0% |
| Current assets | 29/58 | €91,858 | €120,680 | +€28,821 | +31.4% |
| Stocks and contracts in progress | 3 | €11,190 | €9,930 | -€1,260 | -11.3% |
| Stocks | 30/36 | €11,190 | €9,930 | -€1,260 | -11.3% |
| Amounts receivable within one year | 40/41 | €35,317 | €60,100 | +€24,783 | +70.2% |
| Trade receivables | 40 | €31,316 | €60,061 | +€28,745 | +91.8% |
| Other amounts receivable | 41 | €4,001 | €39 | -€3,962 | -99.0% |
| Cash at bank and in hand | 54/58 | €44,429 | €49,977 | +€5,547 | +12.5% |
| Deferred charges and accrued income | 490/1 | €922 | €673 | -€249 | -27.0% |
| Total equity and liabilities | 10/49 | €458,611 | €624,007 | +€165,396 | +36.1% |
| Equity | 10/15 | €112,933 | €151,312 | +€38,379 | +34.0% |
| Contributions | 10/11 | €5,078 | €5,078 | = | 0.0% |
| Reserves | 13 | €107,855 | €146,234 | +€38,379 | +35.6% |
| Distributable reserves | 133 | €107,855 | €146,234 | +€38,379 | +35.6% |
| Amounts payable | 17/49 | €345,678 | €472,695 | +€127,017 | +36.7% |
| Amounts payable after more than one year | 17 | €135,000 | €144,400 | +€9,400 | +7.0% |
| Financial debts | 170/4 | €135,000 | €144,400 | +€9,400 | +7.0% |
| Amounts payable within one year | 42/48 | €210,674 | €328,295 | +€117,621 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €28,400 | +€8,400 | +42.0% |
| Trade debts | 44 | €27,719 | €86,488 | +€58,769 | +212% |
| Suppliers | 440/4 | €27,719 | €86,488 | +€58,769 | +212% |
| Taxes, remuneration and social security | 45 | €11,886 | €27,096 | +€15,210 | +128% |
| Taxes | 450/3 | €10,889 | €25,924 | +€15,035 | +138% |
| Remuneration and social security | 454/9 | €997 | €1,172 | +€175 | +17.6% |
| Other amounts payable | 47/48 | €151,069 | €186,311 | +€35,242 | +23.3% |
| Accrued charges and deferred income | 492/3 | €4 | €0 | -€3 | -91.5% |
| Remuneration, social security and pensions | 62 | €6,892 | €3,713 | -€3,179 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,020 | €44,828 | +€15,809 | +54.5% |
| Other operating charges | 640/8 | €525 | €1,843 | +€1,318 | +251% |
| Non-recurring operating charges | 66A | €4 | €326 | +€323 | +8,722% |
| Gross operating margin | 9900 | €72,876 | €107,709 | +€34,833 | +47.8% |
| Operating profit (loss) | 9901 | €36,436 | €56,998 | +€20,563 | +56.4% |
| Financial income | 75/76B | €102 | €16 | -€85 | -83.9% |
| Recurring financial income | 75 | €102 | €16 | -€85 | -83.9% |
| Non-recurring financial income | 76B | €102 | €16 | -€85 | -83.9% |
| Financial charges | 65/66B | €4,739 | €4,848 | +€109 | +2.3% |
| Recurring financial charges | 65 | €4,739 | €4,848 | +€109 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €31,798 | €52,167 | +€20,368 | +64.1% |
| Income taxes | 67/77 | €7,815 | €13,788 | +€5,973 | +76.4% |
| Profit (loss) for the period | 9904 | €23,984 | €38,379 | +€14,395 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,984 | €38,379 | +€14,395 | +60.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.