RoMaDent: 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.
RoMaDent
Largest movements
- Current investments +€25,000
up €25,000 (+12.4%), from €202,008 to €227,008
- Receivables within one year +€24,799
up €24,799 (+41.0%), from €60,496 to €85,294
of which Trade receivables: +€21,778
- Tangible fixed assets -€22,834
down €22,834 (-9.3%), from €246,240 to €223,406
of which Land and buildings: -€16,344
- Cash +€21,236
up €21,236 (+8.8%), from €240,420 to €261,656
mainly Net result for the year (+€338,639) and Depreciation (+€56,768)
- Intangible fixed assets -€15,000
down €15,000 (-16.7%), from €90,000 to €75,000
- Reserves +€88,639
up €88,639 (+12.7%), from €698,870 to €787,509
- Tax, wage and social debts -€54,314
down €54,314 (-86.3%), from €62,953 to €8,638
of which Taxes: -€52,748
- Debts after one year -€23,990
down €23,990 (-44.2%), from €54,320 to €30,331
- Trade debts +€14,606
up €14,606 (+340.5%), from €4,290 to €18,896
- Gross operating margin -€71,801
down €71,801 (-11.9%), from €601,644 to €529,843
- Taxes -€15,401
down €15,401 (-12.2%), from €126,009 to €110,608
- Financial income +€6,744
up €6,744 (+876.9%), from €769 to €7,513
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 | €848,181 | €872,364 | +€24,183 | +2.9% |
| Fixed assets | 21/28 | €336,240 | €298,406 | -€37,834 | -11.3% |
| Intangible fixed assets | 21 | €90,000 | €75,000 | -€15,000 | -16.7% |
| Tangible fixed assets | 22/27 | €246,240 | €223,406 | -€22,834 | -9.3% |
| Land and buildings | 22 | €183,581 | €167,237 | -€16,344 | -8.9% |
| Plant, machinery and equipment | 23 | €12,257 | €15,080 | +€2,823 | +23.0% |
| Furniture and vehicles | 24 | €50,402 | €41,088 | -€9,314 | -18.5% |
| Current assets | 29/58 | €511,941 | €573,958 | +€62,017 | +12.1% |
| Amounts receivable within one year | 40/41 | €60,496 | €85,294 | +€24,799 | +41.0% |
| Trade receivables | 40 | - | €21,778 | +€21,778 | |
| Other amounts receivable | 41 | €60,496 | €63,516 | +€3,021 | +5.0% |
| Current investments | 50/53 | €202,008 | €227,008 | +€25,000 | +12.4% |
| Cash at bank and in hand | 54/58 | €240,420 | €261,656 | +€21,236 | +8.8% |
| Deferred charges and accrued income | 490/1 | €9,017 | - | -€9,017 | |
| Total equity and liabilities | 10/49 | €848,181 | €872,364 | +€24,183 | +2.9% |
| Equity | 10/15 | €701,870 | €790,509 | +€88,639 | +12.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €698,870 | €787,509 | +€88,639 | +12.7% |
| Distributable reserves | 133 | €698,870 | €787,509 | +€88,639 | +12.7% |
| Amounts payable | 17/49 | €146,311 | €81,855 | -€64,456 | -44.1% |
| Amounts payable after more than one year | 17 | €54,320 | €30,331 | -€23,990 | -44.2% |
| Financial debts | 170/4 | €54,320 | €30,331 | -€23,990 | -44.2% |
| Amounts payable within one year | 42/48 | €91,990 | €51,524 | -€40,466 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €23,748 | €23,990 | +€242 | +1.0% |
| Trade debts | 44 | €4,290 | €18,896 | +€14,606 | +340.5% |
| Suppliers | 440/4 | €4,290 | €18,896 | +€14,606 | +340.5% |
| Taxes, remuneration and social security | 45 | €62,953 | €8,638 | -€54,314 | -86.3% |
| Taxes | 450/3 | €59,102 | €6,354 | -€52,748 | -89.2% |
| Remuneration and social security | 454/9 | €3,851 | €2,284 | -€1,567 | -40.7% |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €25,931 | €25,633 | -€299 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,770 | €56,768 | +€998 | +1.8% |
| Other operating charges | 640/8 | €2,281 | €2,259 | -€22 | -0.9% |
| Gross operating margin | 9900 | €601,644 | €529,843 | -€71,801 | -11.9% |
| Operating profit (loss) | 9901 | €517,662 | €445,184 | -€72,478 | -14.0% |
| Financial income | 75/76B | €769 | €7,513 | +€6,744 | +876.9% |
| Recurring financial income | 75 | €769 | €7,513 | +€6,744 | +876.9% |
| Financial charges | 65/66B | €1,252 | €3,450 | +€2,198 | +175.5% |
| Recurring financial charges | 65 | €1,252 | €3,450 | +€2,198 | +175.5% |
| Profit (loss) for the period before taxes | 9903 | €517,179 | €449,247 | -€67,932 | -13.1% |
| Income taxes | 67/77 | €126,009 | €110,608 | -€15,401 | -12.2% |
| Profit (loss) for the period | 9904 | €391,170 | €338,639 | -€52,531 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €391,170 | €338,639 | -€52,531 | -13.4% |
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 4 October 2026 via checked.be.