ROMABEL: 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.
ROMABEL
Largest movements
- Tangible fixed assets -€20,202
down €20,202 (-7.5%), from €270,679 to €250,477
of which Land and buildings: -€16,513
- Receivables within one year +€17,384
up €17,384 (+37.5%), from €46,309 to €63,693
of which Trade receivables: +€23,710
- Cash -€14,327
down €14,327 (-93.1%), from €15,387 to €1,060
mainly Net result for the year (-€19,601) and Receivables within one year (-€17,384)
- Stocks and contracts +€4,310
up €4,310 (+23.2%), from €18,607 to €22,917
- Profit (loss) carried forward -€19,601
down €19,601 (-12.1%), from -€161,804 to -€181,405
- Advances received +€7,306
up €7,306 (+107.3%), from €6,812 to €14,118
- Gross operating margin -€4,769
down €4,769 (-37.5%), from €12,718 to €7,949
- Depreciation -€1,641
down €1,641 (-7.5%), from €21,843 to €20,202
- Other operating charges +€776
up €776 (+11.0%), from €7,049 to €7,825
- Financial charges -€704
down €704 (-78.8%), from €893 to €189
of which Non-recurring financial charges: -€767
- Financial income +€487
up €487 (+272.1%), from €179 to €666
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 | €351,252 | €338,417 | -€12,835 | -3.7% |
| Fixed assets | 21/28 | €270,949 | €250,747 | -€20,202 | -7.5% |
| Tangible fixed assets | 22/27 | €270,679 | €250,477 | -€20,202 | -7.5% |
| Land and buildings | 22 | €255,620 | €239,107 | -€16,513 | -6.5% |
| Plant, machinery and equipment | 23 | €15,059 | €11,370 | -€3,689 | -24.5% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €80,303 | €87,670 | +€7,367 | +9.2% |
| Stocks and contracts in progress | 3 | €18,607 | €22,917 | +€4,310 | +23.2% |
| Stocks | 30/36 | €18,607 | €22,917 | +€4,310 | +23.2% |
| Amounts receivable within one year | 40/41 | €46,309 | €63,693 | +€17,384 | +37.5% |
| Trade receivables | 40 | €35,940 | €59,650 | +€23,710 | +66.0% |
| Other amounts receivable | 41 | €10,369 | €4,043 | -€6,326 | -61.0% |
| Cash at bank and in hand | 54/58 | €15,387 | €1,060 | -€14,327 | -93.1% |
| Total equity and liabilities | 10/49 | €351,252 | €338,417 | -€12,835 | -3.7% |
| Equity | 10/15 | -€143,212 | -€162,813 | -€19,601 | -13.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,804 | -€181,405 | -€19,601 | -12.1% |
| Amounts payable | 17/49 | €494,464 | €501,230 | +€6,766 | +1.4% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Other amounts payable | 178/9 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €414,464 | €421,230 | +€6,766 | +1.6% |
| Trade debts | 44 | €13,649 | €13,183 | -€466 | -3.4% |
| Suppliers | 440/4 | €13,649 | €13,183 | -€466 | -3.4% |
| Advances received on contracts in progress | 46 | €6,812 | €14,118 | +€7,306 | +107.3% |
| Other amounts payable | 47/48 | €394,003 | €393,929 | -€74 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,843 | €20,202 | -€1,641 | -7.5% |
| Other operating charges | 640/8 | €7,049 | €7,825 | +€776 | +11.0% |
| Gross operating margin | 9900 | €12,718 | €7,949 | -€4,769 | -37.5% |
| Operating profit (loss) | 9901 | -€16,174 | -€20,078 | -€3,904 | -24.1% |
| Financial income | 75/76B | €179 | €666 | +€487 | +272.1% |
| Recurring financial income | 75 | €179 | €666 | +€487 | +272.1% |
| Financial charges | 65/66B | €893 | €189 | -€704 | -78.8% |
| Recurring financial charges | 65 | €126 | €189 | +€63 | +50.0% |
| Non-recurring financial charges | 66B | €767 | - | -€767 | |
| Profit (loss) for the period before taxes | 9903 | -€16,888 | -€19,601 | -€2,713 | -16.1% |
| Profit (loss) for the period | 9904 | -€16,888 | -€19,601 | -€2,713 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,888 | -€19,601 | -€2,713 | -16.1% |
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.