RO-MA: 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.
RO-MA
Largest movements
- Receivables within one year +€8,522
up €8,522 (+15.9%), from €53,497 to €62,019
of which Other amounts receivable: +€4,818
- Tangible fixed assets +€7,859
up €7,859 (+30.7%), from €25,605 to €33,464
of which Leasing and similar rights: +€19,403
- Cash +€4,783
up €4,783 (+62.7%), from €7,625 to €12,408
mainly Net result for the year (+€23,840) and Tax, wage and social debts (+€11,774)
- Deferred charges and accrued income +€1,843
up €1,843 (+138%), from €1,334 to €3,177
- Reserves +€19,642
up €19,642 (+158%), from €12,398 to €32,040
of which Distributable reserves: +€19,642
- Trade debts -€12,607
down €12,607 (-97.5%), from €12,925 to €317
- Tax, wage and social debts +€11,774
up €11,774 (+217%), from €5,437 to €17,211
- Profit (loss) carried forward +€4,198
up €4,198, from -€4,198 to €0
- Gross operating margin +€12,874
up €12,874 (+38.5%), from €33,399 to €46,273
- Taxes +€10,482
up €10,482 (+807%), from €1,299 to €11,781
- Depreciation -€5,815
down €5,815 (-46.1%), from €12,625 to €6,809
- Other operating charges -€5,415
down €5,415 (-55.8%), from €9,696 to €4,281
- Financial income +€655
up €655 (+47.2%), from €1,388 to €2,043
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 | €88,062 | €111,068 | +€23,006 | +26.1% |
| Fixed assets | 21/28 | €25,605 | €33,464 | +€7,859 | +30.7% |
| Tangible fixed assets | 22/27 | €25,605 | €33,464 | +€7,859 | +30.7% |
| Land and buildings | 22 | €17,155 | €14,061 | -€3,094 | -18.0% |
| Furniture and vehicles | 24 | €8,450 | - | -€8,450 | |
| Leasing and similar rights | 25 | - | €19,403 | +€19,403 | |
| Current assets | 29/58 | €62,456 | €77,604 | +€15,148 | +24.3% |
| Amounts receivable within one year | 40/41 | €53,497 | €62,019 | +€8,522 | +15.9% |
| Trade receivables | 40 | €14,075 | €17,779 | +€3,704 | +26.3% |
| Other amounts receivable | 41 | €39,422 | €44,240 | +€4,818 | +12.2% |
| Cash at bank and in hand | 54/58 | €7,625 | €12,408 | +€4,783 | +62.7% |
| Deferred charges and accrued income | 490/1 | €1,334 | €3,177 | +€1,843 | +138% |
| Total equity and liabilities | 10/49 | €88,062 | €111,068 | +€23,006 | +26.1% |
| Equity | 10/15 | €69,700 | €93,540 | +€23,840 | +34.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €12,398 | €32,040 | +€19,642 | +158% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €6,248 | €25,890 | +€19,642 | +314% |
| Profit (loss) carried forward | 14 | -€4,198 | €0 | +€4,198 | |
| Amounts payable | 17/49 | €18,361 | €17,528 | -€833 | -4.5% |
| Amounts payable within one year | 42/48 | €18,361 | €17,528 | -€833 | -4.5% |
| Trade debts | 44 | €12,925 | €317 | -€12,607 | -97.5% |
| Suppliers | 440/4 | €12,925 | €317 | -€12,607 | -97.5% |
| Taxes, remuneration and social security | 45 | €5,437 | €17,211 | +€11,774 | +217% |
| Taxes | 450/3 | €5,437 | €17,211 | +€11,774 | +217% |
| Non-recurring operating income | 76A | €2,500 | €0 | -€2,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,625 | €6,809 | -€5,815 | -46.1% |
| Other operating charges | 640/8 | €9,696 | €4,281 | -€5,415 | -55.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,399 | €46,273 | +€12,874 | +38.5% |
| Operating profit (loss) | 9901 | €11,078 | €35,182 | +€24,104 | +218% |
| Financial income | 75/76B | €1,388 | €2,043 | +€655 | +47.2% |
| Recurring financial income | 75 | €1,388 | €2,043 | +€655 | +47.2% |
| Financial charges | 65/66B | €1,133 | €1,605 | +€472 | +41.7% |
| Recurring financial charges | 65 | €1,133 | €1,605 | +€472 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €11,334 | €35,621 | +€24,287 | +214% |
| Income taxes | 67/77 | €1,299 | €11,781 | +€10,482 | +807% |
| Profit (loss) for the period | 9904 | €10,035 | €23,840 | +€13,805 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €10,035 | €23,840 | +€13,805 | +138% |
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 15 October 2026 via checked.be.