ROAM MANAGEMENT: 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.
ROAM MANAGEMENT
Largest movements
- Cash +€12,347
up €12,347 (+45.7%), from €27,014 to €39,361
mainly Net result for the year (+€8,017) and Tax, wage and social debts (+€3,756)
- Receivables within one year -€2,975
down €2,975 (-49.6%), from €6,000 to €3,025
- Tangible fixed assets -€1,035
down €1,035 (-48.4%), from €2,137 to €1,102
of which Furniture and vehicles: -€768
- Profit (loss) carried forward +€8,017
new in 2025: €8,017
- Trade debts -€4,535
down €4,535 (-99.9%), from €4,540 to €5
- Tax, wage and social debts +€3,756
up €3,756 (+39.8%), from €9,427 to €13,182
- Other debts +€1,100
up €1,100 (+38.6%), from €2,850 to €3,950
- Gross operating margin +€4,361
up €4,361 (+44.7%), from €9,756 to €14,117
- Taxes +€617
up €617 (+19.7%), from €3,139 to €3,756
- Other operating charges +€400
up €400, from €0 to €400
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 | €35,150 | €43,488 | +€8,337 | +23.7% |
| Fixed assets | 21/28 | €2,137 | €1,102 | -€1,035 | -48.4% |
| Tangible fixed assets | 22/27 | €2,137 | €1,102 | -€1,035 | -48.4% |
| Furniture and vehicles | 24 | €1,331 | €563 | -€768 | -57.7% |
| Other tangible fixed assets | 26 | €805 | €539 | -€267 | -33.1% |
| Current assets | 29/58 | €33,014 | €42,386 | +€9,372 | +28.4% |
| Amounts receivable within one year | 40/41 | €6,000 | €3,025 | -€2,975 | -49.6% |
| Trade receivables | 40 | €6,000 | €3,025 | -€2,975 | -49.6% |
| Cash at bank and in hand | 54/58 | €27,014 | €39,361 | +€12,347 | +45.7% |
| Total equity and liabilities | 10/49 | €35,150 | €43,488 | +€8,337 | +23.7% |
| Equity | 10/15 | €18,333 | €26,350 | +€8,017 | +43.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,333 | €8,333 | = | 0.0% |
| Distributable reserves | 133 | €8,333 | €8,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,017 | +€8,017 | |
| Amounts payable | 17/49 | €16,817 | €17,138 | +€321 | +1.9% |
| Amounts payable within one year | 42/48 | €16,817 | €17,138 | +€321 | +1.9% |
| Trade debts | 44 | €4,540 | €5 | -€4,535 | -99.9% |
| Suppliers | 440/4 | €4,540 | €5 | -€4,535 | -99.9% |
| Taxes, remuneration and social security | 45 | €9,427 | €13,182 | +€3,756 | +39.8% |
| Taxes | 450/3 | €9,427 | €13,182 | +€3,756 | +39.8% |
| Other amounts payable | 47/48 | €2,850 | €3,950 | +€1,100 | +38.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €1,035 | -€75 | -6.7% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | €9,756 | €14,117 | +€4,361 | +44.7% |
| Operating profit (loss) | 9901 | €8,646 | €12,683 | +€4,036 | +46.7% |
| Financial charges | 65/66B | €914 | €910 | -€4 | -0.4% |
| Recurring financial charges | 65 | €914 | €910 | -€4 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €7,732 | €11,772 | +€4,040 | +52.2% |
| Income taxes | 67/77 | €3,139 | €3,756 | +€617 | +19.7% |
| Profit (loss) for the period | 9904 | €4,594 | €8,017 | +€3,423 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,594 | €8,017 | +€3,423 | +74.5% |
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 18 October 2026 via checked.be.