ROM expert: 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 expert
Largest movements
- Cash +€55,507
up €55,507 (+151.6%), from €36,623 to €92,130
mainly Net result for the year (+€53,925) and Other debts (+€4,530)
- Receivables within one year +€4,100
up €4,100 (+1129.6%), from €363 to €4,463
of which Trade receivables: +€3,251
- Tangible fixed assets +€3,616
new in 2025: €3,616
- Deferred charges and accrued income -€1,693
no longer reported in 2025 (was €1,693)
- Reserves +€53,000
up €53,000 (+240.9%), from €22,000 to €75,000
- Other debts +€4,530
up €4,530 (+112.5%), from €4,027 to €8,558
- Tax, wage and social debts +€3,196
up €3,196 (+30.1%), from €10,626 to €13,822
- Gross operating margin +€40,006
up €40,006 (+142.0%), from €28,168 to €68,174
- Taxes +€8,015
up €8,015 (+138.0%), from €5,807 to €13,822
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 | €38,679 | €100,209 | +€61,530 | +159.1% |
| Fixed assets | 21/28 | - | €3,616 | +€3,616 | |
| Tangible fixed assets | 22/27 | - | €3,616 | +€3,616 | |
| Furniture and vehicles | 24 | - | €3,616 | +€3,616 | |
| Current assets | 29/58 | €38,679 | €96,593 | +€57,914 | +149.7% |
| Amounts receivable within one year | 40/41 | €363 | €4,463 | +€4,100 | +1129.6% |
| Trade receivables | 40 | €363 | €3,614 | +€3,251 | +895.5% |
| Other amounts receivable | 41 | - | €850 | +€850 | |
| Cash at bank and in hand | 54/58 | €36,623 | €92,130 | +€55,507 | +151.6% |
| Deferred charges and accrued income | 490/1 | €1,693 | - | -€1,693 | |
| Total equity and liabilities | 10/49 | €38,679 | €100,209 | +€61,530 | +159.1% |
| Equity | 10/15 | €23,318 | €77,243 | +€53,925 | +231.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €75,000 | +€53,000 | +240.9% |
| Distributable reserves | 133 | €22,000 | €75,000 | +€53,000 | +240.9% |
| Profit (loss) carried forward | 14 | €318 | €1,243 | +€925 | +290.9% |
| Amounts payable | 17/49 | €15,361 | €22,966 | +€7,605 | +49.5% |
| Amounts payable within one year | 42/48 | €15,361 | €22,966 | +€7,605 | +49.5% |
| Trade debts | 44 | €708 | €586 | -€122 | -17.2% |
| Suppliers | 440/4 | €708 | €586 | -€122 | -17.2% |
| Taxes, remuneration and social security | 45 | €10,626 | €13,822 | +€3,196 | +30.1% |
| Taxes | 450/3 | €10,626 | €13,822 | +€3,196 | +30.1% |
| Other amounts payable | 47/48 | €4,027 | €8,558 | +€4,530 | +112.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €380 | +€380 | |
| Gross operating margin | 9900 | €28,168 | €68,174 | +€40,006 | +142.0% |
| Operating profit (loss) | 9901 | €28,168 | €67,794 | +€39,626 | +140.7% |
| Financial income | 75/76B | €1 | €34 | +€33 | +3310.0% |
| Recurring financial income | 75 | €1 | €34 | +€33 | +3310.0% |
| Financial charges | 65/66B | €44 | €81 | +€37 | +86.1% |
| Recurring financial charges | 65 | €44 | €81 | +€37 | +86.1% |
| Profit (loss) for the period before taxes | 9903 | €28,125 | €67,747 | +€39,622 | +140.9% |
| Income taxes | 67/77 | €5,807 | €13,822 | +€8,015 | +138.0% |
| Profit (loss) for the period | 9904 | €22,318 | €53,925 | +€31,607 | +141.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,318 | €53,925 | +€31,607 | +141.6% |
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 8 October 2026 via checked.be.