ROMAGRI: 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.
ROMAGRI
Largest movements
- Cash -€255,535
down €255,535 (-99.3%), from €257,434 to €1,899
mainly Investment in fixed assets (net) (-€344,220) and Receivables within one year (-€51,123)
- Tangible fixed assets +€183,258
up €183,258 (+29.3%), from €626,362 to €809,620
of which Plant, machinery and equipment: +€147,842
- Receivables within one year +€51,123
up €51,123 (+265.4%), from €19,265 to €70,388
of which Trade receivables: +€33,532
- Stocks and contracts +€13,441
up €13,441 (+69.6%), from €19,304 to €32,745
- Debts after one year +€48,801
up €48,801 (+16.7%), from €291,538 to €340,338
- Other debts -€35,000
no longer reported in 2026 (was €35,000)
- Profit (loss) carried forward -€33,760
down €33,760 (-10.8%), from €313,919 to €280,159
- Current portion of long-term debt +€26,335
up €26,335 (+20.8%), from €126,867 to €153,202
- Gross operating margin -€79,251
down €79,251 (-37.0%), from €214,426 to €135,175
- Depreciation +€46,163
up €46,163 (+40.2%), from €114,800 to €160,963
- Other operating charges -€3,957
down €3,957 (-89.3%), from €4,430 to €472
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €928,758 | €925,049 | -€3,709 | -0.4% |
| Fixed assets | 21/28 | €626,362 | €809,620 | +€183,258 | +29.3% |
| Tangible fixed assets | 22/27 | €626,362 | €809,620 | +€183,258 | +29.3% |
| Plant, machinery and equipment | 23 | €119,853 | €267,695 | +€147,842 | +123.4% |
| Furniture and vehicles | 24 | €506,509 | €541,925 | +€35,416 | +7.0% |
| Current assets | 29/58 | €302,396 | €115,429 | -€186,967 | -61.8% |
| Stocks and contracts in progress | 3 | €19,304 | €32,745 | +€13,441 | +69.6% |
| Stocks | 30/36 | €19,304 | €32,745 | +€13,441 | +69.6% |
| Amounts receivable within one year | 40/41 | €19,265 | €70,388 | +€51,123 | +265.4% |
| Trade receivables | 40 | €19,265 | €52,797 | +€33,532 | +174.1% |
| Other amounts receivable | 41 | - | €17,591 | +€17,591 | |
| Cash at bank and in hand | 54/58 | €257,434 | €1,899 | -€255,535 | -99.3% |
| Deferred charges and accrued income | 490/1 | €6,392 | €10,397 | +€4,004 | +62.6% |
| Total equity and liabilities | 10/49 | €928,758 | €925,049 | -€3,709 | -0.4% |
| Equity | 10/15 | €465,269 | €431,509 | -€33,760 | -7.3% |
| Contributions | 10/11 | €132,600 | €132,600 | = | 0.0% |
| Reserves | 13 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €313,919 | €280,159 | -€33,760 | -10.8% |
| Amounts payable | 17/49 | €463,489 | €493,540 | +€30,051 | +6.5% |
| Amounts payable after more than one year | 17 | €291,538 | €340,338 | +€48,801 | +16.7% |
| Financial debts | 170/4 | €291,538 | €340,338 | +€48,801 | +16.7% |
| Amounts payable within one year | 42/48 | €171,951 | €153,202 | -€18,750 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €126,867 | €153,202 | +€26,335 | +20.8% |
| Trade debts | 44 | €8,276 | - | -€8,276 | |
| Suppliers | 440/4 | €8,276 | - | -€8,276 | |
| Taxes, remuneration and social security | 45 | €1,809 | - | -€1,809 | |
| Taxes | 450/3 | €1,809 | - | -€1,809 | |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Non-recurring operating income | 76A | €120,660 | €30,020 | -€90,639 | -75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,800 | €160,963 | +€46,163 | +40.2% |
| Other operating charges | 640/8 | €4,430 | €472 | -€3,957 | -89.3% |
| Gross operating margin | 9900 | €214,426 | €135,175 | -€79,251 | -37.0% |
| Operating profit (loss) | 9901 | €95,196 | -€26,260 | -€121,456 | |
| Financial income | 75/76B | - | €881 | +€881 | |
| Recurring financial income | 75 | - | €881 | +€881 | |
| Financial charges | 65/66B | €6,362 | €8,380 | +€2,018 | +31.7% |
| Recurring financial charges | 65 | €6,362 | €8,380 | +€2,018 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €88,834 | -€33,760 | -€122,594 | |
| Profit (loss) for the period | 9904 | €88,834 | -€33,760 | -€122,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €88,834 | -€33,760 | -€122,594 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.