Romacs: 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.
Romacs
Largest movements
- Tangible fixed assets +€16,816
up €16,816 (+499.4%), from €3,367 to €20,183
- Cash -€5,400
down €5,400 (-8.3%), from €65,350 to €59,950
mainly Investment in fixed assets (net) (-€27,254) and Tax, wage and social debts (-€5,802)
- Deferred charges and accrued income -€4,500
no longer reported in 2025 (was €4,500)
- Reserves +€13,232
up €13,232 (+58.0%), from €22,833 to €36,066
- Tax, wage and social debts -€5,802
down €5,802 (-20.8%), from €27,888 to €22,086
of which Remuneration and social security: -€6,772
- Trade debts -€4,364
no longer reported in 2025 (was €4,364)
- Other debts +€3,146
up €3,146 (+15.3%), from €20,532 to €23,678
- Turnover -€36,077
down €36,077 (-21.7%), from €166,500 to €130,423
- Purchases and services -€27,988
down €27,988 (-21.8%), from €128,175 to €100,187
- Taxes -€9,783
down €9,783 (-79.3%), from €12,342 to €2,559
- Gross operating margin -€8,089
down €8,089 (-21.1%), from €38,325 to €30,236
- Depreciation +€7,974
up €7,974 (+323.6%), from €2,464 to €10,438
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 | €75,717 | €81,930 | +€6,212 | +8.2% |
| Fixed assets | 21/28 | €3,367 | €20,183 | +€16,816 | +499.4% |
| Tangible fixed assets | 22/27 | €3,367 | €20,183 | +€16,816 | +499.4% |
| Furniture and vehicles | 24 | €3,367 | €20,183 | +€16,816 | +499.4% |
| Current assets | 29/58 | €72,350 | €61,747 | -€10,603 | -14.7% |
| Amounts receivable within one year | 40/41 | €2,500 | €1,797 | -€703 | -28.1% |
| Other amounts receivable | 41 | €2,500 | €1,797 | -€703 | -28.1% |
| Cash at bank and in hand | 54/58 | €65,350 | €59,950 | -€5,400 | -8.3% |
| Deferred charges and accrued income | 490/1 | €4,500 | - | -€4,500 | |
| Total equity and liabilities | 10/49 | €75,717 | €81,930 | +€6,212 | +8.2% |
| Equity | 10/15 | €22,933 | €36,166 | +€13,232 | +57.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €22,833 | €36,066 | +€13,232 | +58.0% |
| Distributable reserves | 133 | €22,833 | €36,066 | +€13,232 | +58.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,784 | €45,764 | -€7,020 | -13.3% |
| Amounts payable within one year | 42/48 | €52,784 | €45,764 | -€7,020 | -13.3% |
| Trade debts | 44 | €4,364 | - | -€4,364 | |
| Suppliers | 440/4 | €4,364 | - | -€4,364 | |
| Taxes, remuneration and social security | 45 | €27,888 | €22,086 | -€5,802 | -20.8% |
| Taxes | 450/3 | €21,116 | €22,086 | +€970 | +4.6% |
| Remuneration and social security | 454/9 | €6,772 | €0 | -€6,772 | -100.0% |
| Other amounts payable | 47/48 | €20,532 | €23,678 | +€3,146 | +15.3% |
| Turnover | 70 | €166,500 | €130,423 | -€36,077 | -21.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,175 | €100,187 | -€27,988 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,464 | €10,438 | +€7,974 | +323.6% |
| Other operating charges | 640/8 | €631 | €2,423 | +€1,792 | +284.2% |
| Gross operating margin | 9900 | €38,325 | €30,236 | -€8,089 | -21.1% |
| Operating profit (loss) | 9901 | €35,231 | €17,375 | -€17,855 | -50.7% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.9% |
| Financial charges | 65/66B | €68 | €1,584 | +€1,516 | +2230.1% |
| Recurring financial charges | 65 | €68 | €1,584 | +€1,516 | +2230.1% |
| Profit (loss) for the period before taxes | 9903 | €35,176 | €15,792 | -€19,384 | -55.1% |
| Income taxes | 67/77 | €12,342 | €2,559 | -€9,783 | -79.3% |
| Profit (loss) for the period | 9904 | €22,833 | €13,232 | -€9,601 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,833 | €13,232 | -€9,601 | -42.0% |
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 6 October 2026 via checked.be.