ROEM CREATIONS: 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.
ROEM CREATIONS
Largest movements
- Receivables within one year +€6,821
up €6,821 (+181%), from €3,769 to €10,590
of which Trade receivables: +€4,133
- Cash +€4,048
up €4,048 (+32.5%), from €12,465 to €16,513
mainly Depreciation (+€5,646) and Net result for the year (+€5,172)
- Tangible fixed assets -€3,554
down €3,554 (-45.2%), from €7,862 to €4,309
of which Furniture and vehicles: -€4,928
- Reserves +€5,172
up €5,172 (+210%), from €2,466 to €7,638
- Tax, wage and social debts +€2,960
up €2,960 (+440%), from €673 to €3,634
- Other debts -€1,438
down €1,438 (-87.5%), from €1,643 to €205
- Accrued charges and deferred income +€600
up €600 (+170%), from €353 to €953
- Gross operating margin +€7,023
up €7,023 (+96.4%), from €7,286 to €14,309
- Taxes +€2,338
up €2,338 (+1,241%), from €188 to €2,526
- Financial income +€177
new in 2026: €177
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,980 | €32,303 | +€7,323 | +29.3% |
| Fixed assets | 21/28 | €7,862 | €4,309 | -€3,554 | -45.2% |
| Tangible fixed assets | 22/27 | €7,862 | €4,309 | -€3,554 | -45.2% |
| Plant, machinery and equipment | 23 | €312 | €1,686 | +€1,375 | +441% |
| Furniture and vehicles | 24 | €7,551 | €2,623 | -€4,928 | -65.3% |
| Current assets | 29/58 | €17,118 | €27,994 | +€10,876 | +63.5% |
| Amounts receivable within one year | 40/41 | €3,769 | €10,590 | +€6,821 | +181% |
| Trade receivables | 40 | €3,457 | €7,590 | +€4,133 | +120% |
| Other amounts receivable | 41 | €312 | €3,000 | +€2,688 | +863% |
| Cash at bank and in hand | 54/58 | €12,465 | €16,513 | +€4,048 | +32.5% |
| Deferred charges and accrued income | 490/1 | €883 | €890 | +€7 | +0.8% |
| Total equity and liabilities | 10/49 | €24,980 | €32,303 | +€7,323 | +29.3% |
| Equity | 10/15 | €12,311 | €17,483 | +€5,172 | +42.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,466 | €7,638 | +€5,172 | +210% |
| Distributable reserves | 133 | €2,466 | €7,638 | +€5,172 | +210% |
| Profit (loss) carried forward | 14 | €3,644 | €3,644 | = | 0.0% |
| Amounts payable | 17/49 | €12,669 | €14,820 | +€2,151 | +17.0% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,316 | €3,867 | +€1,551 | +67.0% |
| Trade debts | 44 | - | €29 | +€29 | |
| Suppliers | 440/4 | - | €29 | +€29 | |
| Taxes, remuneration and social security | 45 | €673 | €3,634 | +€2,960 | +440% |
| Taxes | 450/3 | €673 | €3,634 | +€2,960 | +440% |
| Other amounts payable | 47/48 | €1,643 | €205 | -€1,438 | -87.5% |
| Accrued charges and deferred income | 492/3 | €353 | €953 | +€600 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,643 | €5,646 | +€3 | +0.1% |
| Other operating charges | 640/8 | €476 | €499 | +€23 | +4.8% |
| Gross operating margin | 9900 | €7,286 | €14,309 | +€7,023 | +96.4% |
| Operating profit (loss) | 9901 | €1,167 | €8,163 | +€6,996 | +600% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €657 | €642 | -€16 | -2.4% |
| Recurring financial charges | 65 | €657 | €642 | -€16 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €509 | €7,698 | +€7,189 | +1,411% |
| Income taxes | 67/77 | €188 | €2,526 | +€2,338 | +1,241% |
| Profit (loss) for the period | 9904 | €321 | €5,172 | +€4,851 | +1,510% |
| Profit (loss) for the period to be appropriated | 9905 | €321 | €5,172 | +€4,851 | +1,510% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.