ROM SUN: 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 SUN
Largest movements
- Receivables within one year +€20,596
up €20,596 (+144.9%), from €14,211 to €34,807
of which Trade receivables: +€20,595
- Tangible fixed assets -€3,759
down €3,759 (-32.0%), from €11,745 to €7,987
- Deferred charges and accrued income -€2,345
down €2,345 (-26.2%), from €8,945 to €6,600
- Cash -€1,106
down €1,106 (-5.0%), from €22,115 to €21,009
mainly Receivables within one year (-€20,596) and Other debts (-€5,088)
- Profit (loss) carried forward +€14,231
up €14,231 (+33.1%), from -€43,054 to -€28,822
- Other debts -€5,088
down €5,088 (-8.5%), from €59,598 to €54,510
- Trade debts +€4,120
up €4,120 (+84.1%), from €4,901 to €9,021
- Gross operating margin -€26,481
down €26,481 (-26.1%), from €101,274 to €74,793
- Depreciation -€19,653
down €19,653 (-83.9%), from €23,412 to €3,759
- Staff costs +€7,039
up €7,039 (+16.6%), from €42,500 to €49,539
- Other operating charges -€1,604
down €1,604 (-24.6%), from €6,527 to €4,923
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 | €57,417 | €70,802 | +€13,385 | +23.3% |
| Fixed assets | 21/28 | €12,145 | €8,387 | -€3,759 | -30.9% |
| Tangible fixed assets | 22/27 | €11,745 | €7,987 | -€3,759 | -32.0% |
| Furniture and vehicles | 24 | €11,745 | €7,987 | -€3,759 | -32.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €45,271 | €62,415 | +€17,144 | +37.9% |
| Amounts receivable within one year | 40/41 | €14,211 | €34,807 | +€20,596 | +144.9% |
| Trade receivables | 40 | €14,206 | €34,802 | +€20,595 | +145.0% |
| Other amounts receivable | 41 | €5 | €5 | +€0 | +3.3% |
| Cash at bank and in hand | 54/58 | €22,115 | €21,009 | -€1,106 | -5.0% |
| Deferred charges and accrued income | 490/1 | €8,945 | €6,600 | -€2,345 | -26.2% |
| Total equity and liabilities | 10/49 | €57,417 | €70,802 | +€13,385 | +23.3% |
| Equity | 10/15 | -€23,054 | -€8,822 | +€14,231 | +61.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,054 | -€28,822 | +€14,231 | +33.1% |
| Amounts payable | 17/49 | €80,470 | €79,624 | -€846 | -1.1% |
| Amounts payable within one year | 42/48 | €80,470 | €79,624 | -€846 | -1.1% |
| Trade debts | 44 | €4,901 | €9,021 | +€4,120 | +84.1% |
| Suppliers | 440/4 | €4,901 | €9,021 | +€4,120 | +84.1% |
| Taxes, remuneration and social security | 45 | €15,971 | €16,093 | +€122 | +0.8% |
| Taxes | 450/3 | €7,798 | €5,882 | -€1,916 | -24.6% |
| Remuneration and social security | 454/9 | €8,173 | €10,212 | +€2,038 | +24.9% |
| Other amounts payable | 47/48 | €59,598 | €54,510 | -€5,088 | -8.5% |
| Remuneration, social security and pensions | 62 | €42,500 | €49,539 | +€7,039 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,412 | €3,759 | -€19,653 | -83.9% |
| Other operating charges | 640/8 | €6,527 | €4,923 | -€1,604 | -24.6% |
| Gross operating margin | 9900 | €101,274 | €74,793 | -€26,481 | -26.1% |
| Operating profit (loss) | 9901 | €28,836 | €16,573 | -€12,263 | -42.5% |
| Financial income | 75/76B | €18 | €20 | +€2 | +11.1% |
| Recurring financial income | 75 | €18 | €20 | +€2 | +11.1% |
| Financial charges | 65/66B | €1,389 | €2,133 | +€743 | +53.5% |
| Recurring financial charges | 65 | €1,389 | €2,133 | +€743 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €27,464 | €14,460 | -€13,004 | -47.4% |
| Income taxes | 67/77 | €163 | €228 | +€65 | +40.1% |
| Profit (loss) for the period | 9904 | €27,301 | €14,231 | -€13,069 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,301 | €14,231 | -€13,069 | -47.9% |
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 7 October 2026 via checked.be.