ROEMBA: what changed
Two fiscal 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.
ROEMBA
Largest movements
- Tangible fixed assets +€92,744
up €92,744 (+197.1%), from €47,049 to €139,792
of which Furniture and vehicles: +€77,186
- Deferred charges and accrued income +€35,400
up €35,400 (+34.6%), from €102,302 to €137,703
- Receivables within one year +€23,038
up €23,038 (+59.5%), from €38,715 to €61,752
of which Other amounts receivable: +€31,328
- Cash -€14,151
down €14,151 (-21.8%), from €64,773 to €50,623
mainly Investment in fixed assets (net) (-€105,420) and Deferred charges and accrued income (-€35,400)
- Intangible fixed assets -€5,940
down €5,940 (-10.5%), from €56,415 to €50,475
- Profit (loss) carried forward +€50,197
up €50,197 (+41.2%), from €121,882 to €172,079
- Debts after one year +€45,473
new in 2025: €45,473
- Other debts -€24,538
down €24,538 (-25.6%), from €95,838 to €71,299
- Current portion of long-term debt +€22,435
new in 2025: €22,435
- Trade debts +€21,455
up €21,455 (+706.1%), from €3,039 to €24,493
- Staff costs +€214,473
up €214,473 (+26.8%), from €799,729 to €1.0m
- Gross operating margin +€130,379
up €130,379 (+13.5%), from €966,382 to €1.1m
- Taxes -€21,330
down €21,330 (-61.8%), from €34,523 to €13,193
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.
Cash bridge derived
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 | €309,254 | €440,345 | +€131,091 | +42.4% |
| Fixed assets | 21/28 | €103,464 | €190,267 | +€86,804 | +83.9% |
| Intangible fixed assets | 21 | €56,415 | €50,475 | -€5,940 | -10.5% |
| Tangible fixed assets | 22/27 | €47,049 | €139,792 | +€92,744 | +197.1% |
| Land and buildings | 22 | - | €12,481 | +€12,481 | |
| Plant, machinery and equipment | 23 | €5,446 | €10,762 | +€5,316 | +97.6% |
| Furniture and vehicles | 24 | €19,800 | €96,986 | +€77,186 | +389.8% |
| Other tangible fixed assets | 26 | €21,802 | €19,564 | -€2,238 | -10.3% |
| Current assets | 29/58 | €205,790 | €250,077 | +€44,287 | +21.5% |
| Amounts receivable within one year | 40/41 | €38,715 | €61,752 | +€23,038 | +59.5% |
| Trade receivables | 40 | €28,234 | €19,944 | -€8,290 | -29.4% |
| Other amounts receivable | 41 | €10,481 | €41,808 | +€31,328 | +298.9% |
| Cash at bank and in hand | 54/58 | €64,773 | €50,623 | -€14,151 | -21.8% |
| Deferred charges and accrued income | 490/1 | €102,302 | €137,703 | +€35,400 | +34.6% |
| Total equity and liabilities | 10/49 | €309,254 | €440,345 | +€131,091 | +42.4% |
| Equity | 10/15 | €126,882 | €177,079 | +€50,197 | +39.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €121,882 | €172,079 | +€50,197 | +41.2% |
| Amounts payable | 17/49 | €182,372 | €263,266 | +€80,894 | +44.4% |
| Amounts payable after more than one year | 17 | - | €45,473 | +€45,473 | |
| Financial debts | 170/4 | - | €45,473 | +€45,473 | |
| Amounts payable within one year | 42/48 | €182,372 | €216,988 | +€34,616 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | - | €22,435 | +€22,435 | |
| Trade debts | 44 | €3,039 | €24,493 | +€21,455 | +706.1% |
| Suppliers | 440/4 | €3,039 | €24,493 | +€21,455 | +706.1% |
| Taxes, remuneration and social security | 45 | €83,495 | €98,760 | +€15,264 | +18.3% |
| Remuneration and social security | 454/9 | €83,495 | €98,760 | +€15,264 | +18.3% |
| Other amounts payable | 47/48 | €95,838 | €71,299 | -€24,538 | -25.6% |
| Accrued charges and deferred income | 492/3 | - | €805 | +€805 | |
| Remuneration, social security and pensions | 62 | €799,729 | €1,014,201 | +€214,473 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,769 | €18,617 | +€10,848 | +139.6% |
| Other operating charges | 640/8 | €2,703 | €895 | -€1,809 | -66.9% |
| Gross operating margin | 9900 | €966,382 | €1,096,761 | +€130,379 | +13.5% |
| Operating profit (loss) | 9901 | €156,181 | €63,048 | -€93,133 | -59.6% |
| Financial income | 75/76B | €1,133 | €1,442 | +€309 | +27.3% |
| Recurring financial income | 75 | €1,133 | €1,442 | +€309 | +27.3% |
| Financial charges | 65/66B | €909 | €1,101 | +€191 | +21.1% |
| Recurring financial charges | 65 | €909 | €1,101 | +€191 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €156,405 | €63,390 | -€93,015 | -59.5% |
| Income taxes | 67/77 | €34,523 | €13,193 | -€21,330 | -61.8% |
| Profit (loss) for the period | 9904 | €121,882 | €50,197 | -€71,685 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €121,882 | €50,197 | -€71,685 | -58.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.