ROEMI: 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.
ROEMI
Largest movements
- Tangible fixed assets +€1.5m
new in 2025: €1.5m
- Stocks and contracts -€289,695
down €289,695 (-20.4%), from €1.4m to €1.1m
- Current portion of long-term debt +€705,463
up €705,463 (+84.5%), from €834,475 to €1.5m
- Trade debts +€418,704
up €418,704 (+828.2%), from €50,555 to €469,259
- Other debts +€133,319
up €133,319 (+27.3%), from €487,790 to €621,109
- Short-term financial debts -€36,933
no longer reported in 2025 (was €36,933)
- Gross operating margin +€45,703
up €45,703 (+465.9%), from €9,810 to €55,513
- Depreciation +€22,198
new in 2025: €22,198
- Financial charges +€8,946
up €8,946 (+123.6%), from €7,238 to €16,184
- Taxes +€2,816
new in 2025: €2,816
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 | €1,419,563 | €2,666,838 | +€1.2m | +87.9% |
| Fixed assets | 21/28 | - | €1,510,648 | +€1.5m | |
| Tangible fixed assets | 22/27 | - | €1,510,648 | +€1.5m | |
| Land and buildings | 22 | - | €1,510,648 | +€1.5m | |
| Current assets | 29/58 | €1,419,563 | €1,156,190 | -€263,373 | -18.6% |
| Stocks and contracts in progress | 3 | €1,419,556 | €1,129,861 | -€289,695 | -20.4% |
| Stocks | 30/36 | €1,419,556 | €1,129,861 | -€289,695 | -20.4% |
| Amounts receivable within one year | 40/41 | €7 | €5,452 | +€5,445 | +74283.8% |
| Trade receivables | 40 | - | €5,445 | +€5,445 | |
| Other amounts receivable | 41 | €7 | €7 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €20,877 | +€20,877 | |
| Total equity and liabilities | 10/49 | €1,419,563 | €2,666,838 | +€1.2m | +87.9% |
| Equity | 10/15 | €9,810 | €22,737 | +€12,927 | +131.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,190 | €7,737 | +€12,927 | |
| Amounts payable | 17/49 | €1,409,753 | €2,644,101 | +€1.2m | +87.6% |
| Amounts payable within one year | 42/48 | €1,409,753 | €2,644,101 | +€1.2m | +87.6% |
| Current portion of amounts payable after more than one year | 42 | €834,475 | €1,539,938 | +€705,463 | +84.5% |
| Financial debts | 43 | €36,933 | - | -€36,933 | |
| Credit institutions | 430/8 | €36,933 | - | -€36,933 | |
| Trade debts | 44 | €50,555 | €469,259 | +€418,704 | +828.2% |
| Suppliers | 440/4 | €50,555 | €469,259 | +€418,704 | +828.2% |
| Taxes, remuneration and social security | 45 | - | €13,795 | +€13,795 | |
| Taxes | 450/3 | - | €13,795 | +€13,795 | |
| Other amounts payable | 47/48 | €487,790 | €621,109 | +€133,319 | +27.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22,198 | +€22,198 | |
| Other operating charges | 640/8 | €1,356 | €1,388 | +€33 | +2.4% |
| Gross operating margin | 9900 | €9,810 | €55,513 | +€45,703 | +465.9% |
| Operating profit (loss) | 9901 | €8,455 | €31,927 | +€23,473 | +277.6% |
| Financial charges | 65/66B | €7,238 | €16,184 | +€8,946 | +123.6% |
| Recurring financial charges | 65 | €7,238 | €16,184 | +€8,946 | +123.6% |
| Profit (loss) for the period before taxes | 9903 | €1,216 | €15,743 | +€14,527 | +1194.4% |
| Income taxes | 67/77 | - | €2,816 | +€2,816 | |
| Profit (loss) for the period | 9904 | €1,216 | €12,927 | +€11,711 | +962.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,216 | €12,927 | +€11,711 | +962.8% |
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 11 October 2026 via checked.be.