ROMALACHOEVE: 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.
ROMALACHOEVE
Largest movements
- Receivables within one year +€119,049
up €119,049 (+125%), from €95,547 to €214,596
of which Trade receivables: +€92,843
- Tangible fixed assets -€31,975
down €31,975 (-6.3%), from €504,243 to €472,268
of which Plant, machinery and equipment: -€31,159
- Stocks and contracts -€31,477
down €31,477 (-6.2%), from €511,811 to €480,335
- Reserves +€128,773
up €128,773 (+27.3%), from €471,295 to €600,068
- Debts after one year -€71,105
down €71,105 (-15.4%), from €462,687 to €391,582
of which Financial debts: -€69,560
- Tax, wage and social debts +€23,995
up €23,995 (+928%), from €2,586 to €26,581
- Trade debts -€18,796
down €18,796 (-13.6%), from €138,602 to €119,805
- Investment grants -€16,626
down €16,626 (-24.2%), from €68,698 to €52,072
- Gross operating margin +€88,331
up €88,331 (+41.8%), from €211,474 to €299,805
- Taxes +€29,498
up €29,498 (+133%), from €22,107 to €51,605
- Financial charges -€19,780
down €19,780 (-65.9%), from €29,999 to €10,220
- Depreciation +€15,783
up €15,783 (+13.4%), from €117,701 to €133,485
- Financial income +€3,747
up €3,747 (+16.1%), from €23,203 to €26,950
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.
Derived cash bridge
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 | €1,302,971 | €1,346,032 | +€43,060 | +3.3% |
| Fixed assets | 21/28 | €504,243 | €472,268 | -€31,975 | -6.3% |
| Tangible fixed assets | 22/27 | €504,243 | €472,268 | -€31,975 | -6.3% |
| Land and buildings | 22 | €107,516 | €129,047 | +€21,532 | +20.0% |
| Plant, machinery and equipment | 23 | €278,821 | €247,662 | -€31,159 | -11.2% |
| Furniture and vehicles | 24 | €117,906 | €95,559 | -€22,348 | -19.0% |
| Current assets | 29/58 | €798,729 | €873,764 | +€75,035 | +9.4% |
| Stocks and contracts in progress | 3 | €511,811 | €480,335 | -€31,477 | -6.2% |
| Stocks | 30/36 | €511,811 | €480,335 | -€31,477 | -6.2% |
| Amounts receivable within one year | 40/41 | €95,547 | €214,596 | +€119,049 | +125% |
| Trade receivables | 40 | €91,927 | €184,770 | +€92,843 | +101% |
| Other amounts receivable | 41 | €3,619 | €29,825 | +€26,206 | +724% |
| Cash at bank and in hand | 54/58 | €104,412 | €94,420 | -€9,992 | -9.6% |
| Deferred charges and accrued income | 490/1 | €86,959 | €84,414 | -€2,545 | -2.9% |
| Total equity and liabilities | 10/49 | €1,302,971 | €1,346,032 | +€43,060 | +3.3% |
| Equity | 10/15 | €554,993 | €667,140 | +€112,146 | +20.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €471,295 | €600,068 | +€128,773 | +27.3% |
| Distributable reserves | 133 | €471,295 | €600,068 | +€128,773 | +27.3% |
| Investment grants | 15 | €68,698 | €52,072 | -€16,626 | -24.2% |
| Amounts payable | 17/49 | €747,978 | €678,892 | -€69,086 | -9.2% |
| Amounts payable after more than one year | 17 | €462,687 | €391,582 | -€71,105 | -15.4% |
| Financial debts | 170/4 | €354,700 | €285,140 | -€69,560 | -19.6% |
| Other amounts payable | 178/9 | €107,987 | €106,442 | -€1,545 | -1.4% |
| Amounts payable within one year | 42/48 | €210,603 | €215,946 | +€5,344 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €69,415 | €69,560 | +€145 | +0.2% |
| Trade debts | 44 | €138,602 | €119,805 | -€18,796 | -13.6% |
| Suppliers | 440/4 | €138,602 | €119,805 | -€18,796 | -13.6% |
| Taxes, remuneration and social security | 45 | €2,586 | €26,581 | +€23,995 | +928% |
| Taxes | 450/3 | €2,586 | €26,581 | +€23,995 | +928% |
| Accrued charges and deferred income | 492/3 | €74,688 | €71,363 | -€3,325 | -4.5% |
| Non-recurring operating income | 76A | €9,000 | - | -€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,701 | €133,485 | +€15,783 | +13.4% |
| Other operating charges | 640/8 | €1,400 | €2,673 | +€1,273 | +90.9% |
| Gross operating margin | 9900 | €211,474 | €299,805 | +€88,331 | +41.8% |
| Operating profit (loss) | 9901 | €92,373 | €163,647 | +€71,275 | +77.2% |
| Financial income | 75/76B | €23,203 | €26,950 | +€3,747 | +16.1% |
| Recurring financial income | 75 | €23,203 | €26,950 | +€3,747 | +16.1% |
| Financial charges | 65/66B | €29,999 | €10,220 | -€19,780 | -65.9% |
| Recurring financial charges | 65 | €29,999 | €10,220 | -€19,780 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €85,576 | €180,378 | +€94,801 | +111% |
| Income taxes | 67/77 | €22,107 | €51,605 | +€29,498 | +133% |
| Profit (loss) for the period | 9904 | €63,469 | €128,773 | +€65,304 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €63,469 | €128,773 | +€65,304 | +103% |
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 31 October 2026 via checked.be.