ROEMER PORK: 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.
ROEMER PORK
Largest movements
- Tangible fixed assets -€61,695
down €61,695 (-21.5%), from €286,408 to €224,713
of which Land and buildings: -€67,701
- Stocks and contracts -€18,693
down €18,693 (-7.2%), from €261,041 to €242,348
- Profit (loss) carried forward +€211,069
up €211,069 (+113%), from €187,223 to €398,292
- Other debts -€168,456
down €168,456 (-81.6%), from €206,459 to €38,003
- Debts after one year -€51,307
down €51,307 (-97.8%), from €52,451 to €1,143
- Short-term financial debts -€48,711
down €48,711 (-47.8%), from €101,981 to €53,270
- Trade debts -€27,828
down €27,828 (-11.1%), from €251,036 to €223,208
- Gross operating margin -€309,275
down €309,275 (-46.2%), from €669,829 to €360,554
- Taxes -€116,205
down €116,205 (-64.5%), from €180,297 to €64,093
- Financial charges -€7,170
down €7,170 (-69.2%), from €10,355 to €3,185
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 | €1,708,224 | €1,611,797 | -€96,427 | -5.6% |
| Fixed assets | 21/28 | €286,408 | €224,713 | -€61,695 | -21.5% |
| Tangible fixed assets | 22/27 | €286,408 | €224,713 | -€61,695 | -21.5% |
| Land and buildings | 22 | €266,946 | €199,246 | -€67,701 | -25.4% |
| Plant, machinery and equipment | 23 | €9,551 | €17,692 | +€8,141 | +85.2% |
| Furniture and vehicles | 24 | €9,911 | €7,776 | -€2,135 | -21.5% |
| Current assets | 29/58 | €1,421,816 | €1,387,083 | -€34,733 | -2.4% |
| Stocks and contracts in progress | 3 | €261,041 | €242,348 | -€18,693 | -7.2% |
| Stocks | 30/36 | €261,041 | €242,348 | -€18,693 | -7.2% |
| Amounts receivable within one year | 40/41 | €75,554 | €71,126 | -€4,428 | -5.9% |
| Trade receivables | 40 | €75,485 | €30,010 | -€45,475 | -60.2% |
| Other amounts receivable | 41 | €69 | €41,116 | +€41,047 | +59,111% |
| Cash at bank and in hand | 54/58 | €1,085,221 | €1,073,084 | -€12,137 | -1.1% |
| Deferred charges and accrued income | 490/1 | - | €525 | +€525 | |
| Total equity and liabilities | 10/49 | €1,708,224 | €1,611,797 | -€96,427 | -5.6% |
| Equity | 10/15 | €997,827 | €1,208,896 | +€211,069 | +21.2% |
| Contributions | 10/11 | €131,200 | €131,200 | = | 0.0% |
| Reserves | 13 | €679,404 | €679,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,347 | €3,347 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,347 | €3,347 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €660,557 | €660,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,223 | €398,292 | +€211,069 | +113% |
| Amounts payable | 17/49 | €710,396 | €402,901 | -€307,496 | -43.3% |
| Amounts payable after more than one year | 17 | €52,451 | €1,143 | -€51,307 | -97.8% |
| Financial debts | 170/4 | €52,451 | €1,143 | -€51,307 | -97.8% |
| Amounts payable within one year | 42/48 | €656,978 | €401,757 | -€255,221 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €51,307 | €51,307 | +€0 | 0.0% |
| Financial debts | 43 | €101,981 | €53,270 | -€48,711 | -47.8% |
| Credit institutions | 430/8 | €101,981 | €53,270 | -€48,711 | -47.8% |
| Trade debts | 44 | €251,036 | €223,208 | -€27,828 | -11.1% |
| Suppliers | 440/4 | €251,036 | €223,208 | -€27,828 | -11.1% |
| Taxes, remuneration and social security | 45 | €46,195 | €35,969 | -€10,226 | -22.1% |
| Taxes | 450/3 | €46,195 | €35,969 | -€10,226 | -22.1% |
| Other amounts payable | 47/48 | €206,459 | €38,003 | -€168,456 | -81.6% |
| Accrued charges and deferred income | 492/3 | €968 | €0 | -€968 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,010 | €74,655 | +€1,645 | +2.3% |
| Other operating charges | 640/8 | €6,143 | €8,017 | +€1,875 | +30.5% |
| Gross operating margin | 9900 | €669,829 | €360,554 | -€309,275 | -46.2% |
| Operating profit (loss) | 9901 | €590,676 | €277,882 | -€312,794 | -53.0% |
| Financial income | 75/76B | €454 | €464 | +€11 | +2.3% |
| Recurring financial income | 75 | €454 | €464 | +€11 | +2.3% |
| Financial charges | 65/66B | €10,355 | €3,185 | -€7,170 | -69.2% |
| Recurring financial charges | 65 | €10,355 | €3,185 | -€7,170 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €580,774 | €275,161 | -€305,613 | -52.6% |
| Income taxes | 67/77 | €180,297 | €64,093 | -€116,205 | -64.5% |
| Profit (loss) for the period | 9904 | €400,477 | €211,069 | -€189,408 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €400,477 | €211,069 | -€189,408 | -47.3% |
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 31 October 2026 via checked.be.