ROM TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets -€54,746
down €54,746 (-11.5%), from €476,391 to €421,645
of which Furniture and vehicles: -€47,222
- Receivables within one year -€36,583
down €36,583 (-23.9%), from €153,047 to €116,465
of which Trade receivables: -€112,538
- Deferred charges and accrued income +€27,353
up €27,353 (+2645.6%), from €1,034 to €28,387
- Cash +€6,851
up €6,851 (+149.5%), from €4,583 to €11,434
mainly Depreciation (+€83,899) and Net result for the year (+€75,533)
- Short-term financial debts -€177,585
no longer reported in 2025 (was €177,585)
- Tax, wage and social debts +€41,073
up €41,073 (+58.1%), from €70,650 to €111,723
of which Taxes: +€39,914
- Other debts +€40,664
up €40,664 (+212.8%), from €19,107 to €59,771
- Reserves +€28,897
up €28,897 (+12.0%), from €240,359 to €269,256
- Trade debts +€27,668
up €27,668 (+532.8%), from €5,193 to €32,861
- Gross operating margin +€69,840
up €69,840 (+19.3%), from €361,854 to €431,694
- Taxes +€25,967
up €25,967 (+267.5%), from €9,707 to €35,674
- Staff costs -€19,336
down €19,336 (-8.0%), from €240,578 to €221,242
- Depreciation +€11,420
up €11,420 (+15.8%), from €72,479 to €83,899
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 | €635,055 | €577,930 | -€57,124 | -9.0% |
| Fixed assets | 21/28 | €476,391 | €421,645 | -€54,746 | -11.5% |
| Tangible fixed assets | 22/27 | €476,391 | €421,645 | -€54,746 | -11.5% |
| Land and buildings | 22 | €228,014 | €216,220 | -€11,794 | -5.2% |
| Plant, machinery and equipment | 23 | - | €4,270 | +€4,270 | |
| Furniture and vehicles | 24 | €248,377 | €201,154 | -€47,222 | -19.0% |
| Current assets | 29/58 | €158,664 | €156,286 | -€2,378 | -1.5% |
| Amounts receivable within one year | 40/41 | €153,047 | €116,465 | -€36,583 | -23.9% |
| Trade receivables | 40 | €153,047 | €40,509 | -€112,538 | -73.5% |
| Other amounts receivable | 41 | - | €75,956 | +€75,956 | |
| Cash at bank and in hand | 54/58 | €4,583 | €11,434 | +€6,851 | +149.5% |
| Deferred charges and accrued income | 490/1 | €1,034 | €28,387 | +€27,353 | +2645.6% |
| Total equity and liabilities | 10/49 | €635,055 | €577,930 | -€57,124 | -9.0% |
| Equity | 10/15 | €246,559 | €275,456 | +€28,897 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €240,359 | €269,256 | +€28,897 | +12.0% |
| Distributable reserves | 133 | €240,359 | €269,256 | +€28,897 | +12.0% |
| Amounts payable | 17/49 | €388,495 | €302,474 | -€86,021 | -22.1% |
| Amounts payable after more than one year | 17 | €98,120 | €80,280 | -€17,840 | -18.2% |
| Financial debts | 170/4 | €98,120 | €80,280 | -€17,840 | -18.2% |
| Amounts payable within one year | 42/48 | €290,375 | €222,194 | -€68,181 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €17,840 | €17,840 | = | 0.0% |
| Financial debts | 43 | €177,585 | - | -€177,585 | |
| Other loans | 439 | €177,585 | - | -€177,585 | |
| Trade debts | 44 | €5,193 | €32,861 | +€27,668 | +532.8% |
| Suppliers | 440/4 | €5,193 | €32,861 | +€27,668 | +532.8% |
| Taxes, remuneration and social security | 45 | €70,650 | €111,723 | +€41,073 | +58.1% |
| Taxes | 450/3 | €44,885 | €84,799 | +€39,914 | +88.9% |
| Remuneration and social security | 454/9 | €25,765 | €26,923 | +€1,158 | +4.5% |
| Other amounts payable | 47/48 | €19,107 | €59,771 | +€40,664 | +212.8% |
| Remuneration, social security and pensions | 62 | €240,578 | €221,242 | -€19,336 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,479 | €83,899 | +€11,420 | +15.8% |
| Other operating charges | 640/8 | €10,869 | €9,046 | -€1,823 | -16.8% |
| Non-recurring operating charges | 66A | €2,469 | - | -€2,469 | |
| Gross operating margin | 9900 | €361,854 | €431,694 | +€69,840 | +19.3% |
| Operating profit (loss) | 9901 | €35,459 | €117,507 | +€82,047 | +231.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +972.7% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +972.7% |
| Financial charges | 65/66B | €9,948 | €6,301 | -€3,647 | -36.7% |
| Recurring financial charges | 65 | €9,948 | €6,301 | -€3,647 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €25,512 | €111,207 | +€85,695 | +335.9% |
| Income taxes | 67/77 | €9,707 | €35,674 | +€25,967 | +267.5% |
| Profit (loss) for the period | 9904 | €15,804 | €75,533 | +€59,729 | +377.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,804 | €75,533 | +€59,729 | +377.9% |
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 8 October 2026 via checked.be.