ROM TRADE: what changed
Two financial 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 TRADE
Largest movements
- Receivables within one year -€189,671
down €189,671 (-75.0%), from €252,933 to €63,262
of which Trade receivables: -€154,474
- Cash -€29,505
down €29,505 (-92.2%), from €32,004 to €2,499
mainly Trade debts (-€160,072) and Net result for the year (-€138,290)
- Tangible fixed assets -€24,771
down €24,771 (-83.8%), from €29,553 to €4,782
of which Furniture and vehicles: -€21,424
- Trade debts -€160,072
down €160,072 (-66.4%), from €241,190 to €81,118
- Profit (loss) carried forward -€133,744
down €133,744, from €48,150 to -€85,594
- Other debts +€49,869
up €49,869 (+997.4%), from €5,000 to €54,869
- Gross operating margin -€215,378
down €215,378, from €91,875 to -€123,503
- Taxes -€20,040
no longer reported in 2024 (was €20,040)
- Depreciation -€11,135
down €11,135 (-48.4%), from €23,019 to €11,884
- Other operating charges -€2,804
down €2,804 (-51.3%), from €5,467 to €2,663
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,490 | €70,543 | -€243,947 | -77.6% |
| Fixed assets | 21/28 | €29,553 | €4,782 | -€24,771 | -83.8% |
| Tangible fixed assets | 22/27 | €29,553 | €4,782 | -€24,771 | -83.8% |
| Plant, machinery and equipment | 23 | €3,697 | €350 | -€3,347 | -90.5% |
| Furniture and vehicles | 24 | €25,856 | €4,432 | -€21,424 | -82.9% |
| Current assets | 29/58 | €284,937 | €65,761 | -€219,176 | -76.9% |
| Amounts receivable within one year | 40/41 | €252,933 | €63,262 | -€189,671 | -75.0% |
| Trade receivables | 40 | €205,982 | €51,508 | -€154,474 | -75.0% |
| Other amounts receivable | 41 | €46,951 | €11,754 | -€35,197 | -75.0% |
| Cash at bank and in hand | 54/58 | €32,004 | €2,499 | -€29,505 | -92.2% |
| Total equity and liabilities | 10/49 | €314,490 | €70,543 | -€243,947 | -77.6% |
| Equity | 10/15 | €48,260 | -€85,484 | -€133,744 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Legal reserve | 130 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,150 | -€85,594 | -€133,744 | |
| Amounts payable | 17/49 | €266,230 | €156,027 | -€110,203 | -41.4% |
| Amounts payable within one year | 42/48 | €266,230 | €156,027 | -€110,203 | -41.4% |
| Trade debts | 44 | €241,190 | €81,118 | -€160,072 | -66.4% |
| Suppliers | 440/4 | €241,190 | €81,118 | -€160,072 | -66.4% |
| Taxes, remuneration and social security | 45 | €20,040 | €20,040 | = | 0.0% |
| Taxes | 450/3 | €20,040 | €20,040 | = | 0.0% |
| Other amounts payable | 47/48 | €5,000 | €54,869 | +€49,869 | +997.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,019 | €11,884 | -€11,135 | -48.4% |
| Other operating charges | 640/8 | €5,467 | €2,663 | -€2,804 | -51.3% |
| Gross operating margin | 9900 | €91,875 | -€123,503 | -€215,378 | |
| Operating profit (loss) | 9901 | €63,389 | -€138,050 | -€201,439 | |
| Financial income | 75/76B | €506 | - | -€506 | |
| Recurring financial income | 75 | €506 | - | -€506 | |
| Financial charges | 65/66B | €293 | €240 | -€53 | -18.1% |
| Recurring financial charges | 65 | €293 | €240 | -€53 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €63,602 | -€138,290 | -€201,892 | |
| Income taxes | 67/77 | €20,040 | - | -€20,040 | |
| Profit (loss) for the period | 9904 | €43,562 | -€138,290 | -€181,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,562 | -€138,290 | -€181,852 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.