roemis: 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.
roemis
Largest movements
- Receivables within one year +€12,138
up €12,138 (+338.0%), from €3,591 to €15,729
of which Trade receivables: +€9,583
- Cash -€10,361
down €10,361 (-54.6%), from €18,961 to €8,600
mainly Receivables within one year (-€12,138) and Stocks and contracts (-€4,257)
- Stocks and contracts +€4,257
up €4,257 (+43.3%), from €9,832 to €14,089
of which Contracts in progress: +€3,000
- Profit (loss) carried forward +€4,840
up €4,840 (+50.7%), from €9,555 to €14,395
- Tax, wage and social debts +€923
new in 2025: €923
- Trade debts +€504
up €504 (+14.0%), from €3,605 to €4,109
- Gross operating margin +€3,860
up €3,860 (+87.7%), from €4,402 to €8,262
- Other operating charges -€800
down €800 (-45.1%), from €1,772 to €972
- Financial charges +€106
up €106 (+51.2%), from €207 to €313
- Depreciation -€91
down €91 (-4.1%), from €2,228 to €2,137
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 | €37,206 | €43,488 | +€6,282 | +16.9% |
| Fixed assets | 21/28 | €4,822 | €5,070 | +€248 | +5.1% |
| Tangible fixed assets | 22/27 | €4,822 | €5,070 | +€248 | +5.1% |
| Plant, machinery and equipment | 23 | €3,415 | €2,265 | -€1,150 | -33.7% |
| Furniture and vehicles | 24 | - | €2,147 | +€2,147 | |
| Other tangible fixed assets | 26 | €1,407 | €658 | -€749 | -53.2% |
| Current assets | 29/58 | €32,384 | €38,418 | +€6,034 | +18.6% |
| Stocks and contracts in progress | 3 | €9,832 | €14,089 | +€4,257 | +43.3% |
| Stocks | 30/36 | €1,832 | €3,089 | +€1,257 | +68.6% |
| Contracts in progress | 37 | €8,000 | €11,000 | +€3,000 | +37.5% |
| Amounts receivable within one year | 40/41 | €3,591 | €15,729 | +€12,138 | +338.0% |
| Trade receivables | 40 | €1,638 | €11,221 | +€9,583 | +585.0% |
| Other amounts receivable | 41 | €1,953 | €4,508 | +€2,555 | +130.8% |
| Cash at bank and in hand | 54/58 | €18,961 | €8,600 | -€10,361 | -54.6% |
| Total equity and liabilities | 10/49 | €37,206 | €43,488 | +€6,282 | +16.9% |
| Equity | 10/15 | €23,815 | €28,655 | +€4,840 | +20.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,555 | €14,395 | +€4,840 | +50.7% |
| Amounts payable | 17/49 | €13,391 | €14,833 | +€1,442 | +10.8% |
| Amounts payable within one year | 42/48 | €13,391 | €14,833 | +€1,442 | +10.8% |
| Trade debts | 44 | €3,605 | €4,109 | +€504 | +14.0% |
| Suppliers | 440/4 | €3,605 | €4,109 | +€504 | +14.0% |
| Advances received on contracts in progress | 46 | €9,599 | €9,317 | -€282 | -2.9% |
| Taxes, remuneration and social security | 45 | - | €923 | +€923 | |
| Taxes | 450/3 | - | €923 | +€923 | |
| Other amounts payable | 47/48 | €187 | €484 | +€297 | +158.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €2,137 | -€91 | -4.1% |
| Other operating charges | 640/8 | €1,772 | €972 | -€800 | -45.1% |
| Gross operating margin | 9900 | €4,402 | €8,262 | +€3,860 | +87.7% |
| Operating profit (loss) | 9901 | €402 | €5,153 | +€4,751 | +1181.8% |
| Financial charges | 65/66B | €207 | €313 | +€106 | +51.2% |
| Recurring financial charges | 65 | €207 | €313 | +€106 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €195 | €4,840 | +€4,645 | +2382.1% |
| Profit (loss) for the period | 9904 | €195 | €4,840 | +€4,645 | +2382.1% |
| Profit (loss) for the period to be appropriated | 9905 | €195 | €4,840 | +€4,645 | +2382.1% |
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 6 October 2026 via checked.be.