ROM: 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.
ROM
Largest movements
- Tangible fixed assets -€7,529
down €7,529 (-9.1%), from €82,895 to €75,366
of which Land and buildings: -€6,214
- Cash +€1,381
new in 2025: €1,381
mainly Depreciation (+€11,392) and Net result for the year (+€3,917)
- Debts after one year -€9,740
down €9,740 (-12.7%), from €76,730 to €66,990
- Profit (loss) carried forward +€3,917
up €3,917 (+5.3%), from -€74,098 to -€70,181
- Short-term financial debts -€2,243
no longer reported in 2025 (was €2,243)
- Provisions +€1,918
up €1,918 (+217.2%), from €883 to €2,801
- Taxes +€1,035
up €1,035 (+117.2%), from €883 to €1,918
- Financial charges -€733
down €733 (-69.6%), from €1,053 to €320
- Gross operating margin -€640
down €640 (-3.1%), from €20,341 to €19,701
- Depreciation -€243
down €243 (-2.1%), from €11,635 to €11,392
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 | €82,895 | €76,747 | -€6,148 | -7.4% |
| Fixed assets | 21/28 | €82,895 | €75,366 | -€7,529 | -9.1% |
| Tangible fixed assets | 22/27 | €82,895 | €75,366 | -€7,529 | -9.1% |
| Land and buildings | 22 | €77,576 | €71,362 | -€6,214 | -8.0% |
| Plant, machinery and equipment | 23 | €5,319 | €4,004 | -€1,315 | -24.7% |
| Current assets | 29/58 | - | €1,381 | +€1,381 | |
| Cash at bank and in hand | 54/58 | - | €1,381 | +€1,381 | |
| Total equity and liabilities | 10/49 | €82,895 | €76,747 | -€6,148 | -7.4% |
| Equity | 10/15 | €3,039 | €6,956 | +€3,917 | +128.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €15,637 | €15,637 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €9,487 | €9,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,098 | -€70,181 | +€3,917 | +5.3% |
| Provisions and deferred taxes | 16 | €883 | €2,801 | +€1,918 | +217.2% |
| Provisions for liabilities and charges | 160/5 | €883 | €2,801 | +€1,918 | +217.2% |
| Taxes | 161 | €883 | €2,801 | +€1,918 | +217.2% |
| Amounts payable | 17/49 | €78,973 | €66,990 | -€11,983 | -15.2% |
| Amounts payable after more than one year | 17 | €76,730 | €66,990 | -€9,740 | -12.7% |
| Other amounts payable | 178/9 | €76,730 | €66,990 | -€9,740 | -12.7% |
| Amounts payable within one year | 42/48 | €2,243 | - | -€2,243 | |
| Financial debts | 43 | €2,243 | - | -€2,243 | |
| Credit institutions | 430/8 | €2,243 | - | -€2,243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,635 | €11,392 | -€243 | -2.1% |
| Other operating charges | 640/8 | €2,240 | €2,154 | -€86 | -3.8% |
| Gross operating margin | 9900 | €20,341 | €19,701 | -€640 | -3.1% |
| Operating profit (loss) | 9901 | €6,466 | €6,155 | -€311 | -4.8% |
| Financial charges | 65/66B | €1,053 | €320 | -€733 | -69.6% |
| Recurring financial charges | 65 | €1,053 | €320 | -€733 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €5,413 | €5,835 | +€422 | +7.8% |
| Income taxes | 67/77 | €883 | €1,918 | +€1,035 | +117.2% |
| Profit (loss) for the period | 9904 | €4,530 | €3,917 | -€613 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,530 | €3,917 | -€613 | -13.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.