ROMAKIN: 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.
ROMAKIN
Largest movements
- Receivables within one year -€858,596
down €858,596 (-43.2%), from €2.0m to €1.1m
of which Other amounts receivable: -€765,913
- Financial fixed assets +€650,000
up €650,000 (+31.3%), from €2.1m to €2.7m
- Tangible fixed assets -€98,998
down €98,998 (-6.7%), from €1.5m to €1.4m
- Other debts -€600,000
down €600,000 (-85.7%), from €700,000 to €100,000
- Reserves +€307,681
up €307,681 (+10.7%), from €2.9m to €3.2m
of which Distributable reserves: +€307,681
- Gross operating margin -€26,004
down €26,004 (-2.9%), from €894,466 to €868,462
- Financial income +€14,617
up €14,617 (+671.5%), from €2,177 to €16,793
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 | €5,761,679 | €5,435,206 | -€326,474 | -5.7% |
| Fixed assets | 21/28 | €3,553,765 | €4,104,767 | +€551,002 | +15.5% |
| Tangible fixed assets | 22/27 | €1,475,707 | €1,376,709 | -€98,998 | -6.7% |
| Land and buildings | 22 | €1,475,707 | €1,376,709 | -€98,998 | -6.7% |
| Financial fixed assets | 28 | €2,078,058 | €2,728,058 | +€650,000 | +31.3% |
| Current assets | 29/58 | €2,207,914 | €1,330,438 | -€877,475 | -39.7% |
| Amounts receivable within one year | 40/41 | €1,988,935 | €1,130,339 | -€858,596 | -43.2% |
| Trade receivables | 40 | €153,774 | €61,090 | -€92,684 | -60.3% |
| Other amounts receivable | 41 | €1,835,161 | €1,069,249 | -€765,913 | -41.7% |
| Cash at bank and in hand | 54/58 | €216,920 | €195,319 | -€21,600 | -10.0% |
| Deferred charges and accrued income | 490/1 | €2,059 | €4,780 | +€2,722 | +132.2% |
| Total equity and liabilities | 10/49 | €5,761,679 | €5,435,206 | -€326,474 | -5.7% |
| Equity | 10/15 | €4,385,610 | €4,693,291 | +€307,681 | +7.0% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €2,885,610 | €3,193,291 | +€307,681 | +10.7% |
| Tax-exempt reserves | 132 | €26,773 | €26,773 | = | 0.0% |
| Distributable reserves | 133 | €2,858,838 | €3,166,518 | +€307,681 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,376,069 | €741,915 | -€634,154 | -46.1% |
| Amounts payable after more than one year | 17 | €619,734 | €619,734 | = | 0.0% |
| Financial debts | 170/4 | €619,734 | €619,734 | = | 0.0% |
| Amounts payable within one year | 42/48 | €755,881 | €121,852 | -€634,029 | -83.9% |
| Current portion of amounts payable after more than one year | 42 | €41,424 | €0 | -€41,424 | -100.0% |
| Trade debts | 44 | €10,464 | €9,592 | -€873 | -8.3% |
| Suppliers | 440/4 | €10,464 | €9,592 | -€873 | -8.3% |
| Taxes, remuneration and social security | 45 | €3,993 | €12,260 | +€8,268 | +207.1% |
| Taxes | 450/3 | €3,993 | €12,260 | +€8,268 | +207.1% |
| Other amounts payable | 47/48 | €700,000 | €100,000 | -€600,000 | -85.7% |
| Accrued charges and deferred income | 492/3 | €454 | €329 | -€125 | -27.6% |
| Non-recurring operating income | 76A | €325,422 | €284,087 | -€41,334 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,103 | €103,319 | +€216 | +0.2% |
| Other operating charges | 640/8 | €37,964 | €39,794 | +€1,829 | +4.8% |
| Gross operating margin | 9900 | €894,466 | €868,462 | -€26,004 | -2.9% |
| Operating profit (loss) | 9901 | €753,399 | €725,349 | -€28,049 | -3.7% |
| Financial income | 75/76B | €2,177 | €16,793 | +€14,617 | +671.5% |
| Recurring financial income | 75 | €2,177 | €16,793 | +€14,617 | +671.5% |
| Financial charges | 65/66B | €29,809 | €26,405 | -€3,405 | -11.4% |
| Recurring financial charges | 65 | €29,809 | €26,405 | -€3,405 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €725,766 | €715,738 | -€10,028 | -1.4% |
| Income taxes | 67/77 | €99,421 | €108,058 | +€8,637 | +8.7% |
| Profit (loss) for the period | 9904 | €626,345 | €607,681 | -€18,665 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €626,345 | €607,681 | -€18,665 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.