ROMALI: 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.
ROMALI
Largest movements
- Cash +€178,460
up €178,460 (+68.4%), from €260,865 to €439,325
mainly Net result for the year (+€205,676) and Other debts (+€50,736)
- Receivables within one year +€27,109
up €27,109 (+37.0%), from €73,177 to €100,286
of which Trade receivables: +€26,706
- Tangible fixed assets -€24,290
down €24,290 (-39.7%), from €61,254 to €36,964
of which Furniture and vehicles: -€20,941
- Deferred charges and accrued income -€12,124
down €12,124 (-69.3%), from €17,502 to €5,378
- Reserves +€148,032
up €148,032 (+72.8%), from €203,244 to €351,276
- Other debts +€50,736
up €50,736 (+34.1%), from €148,724 to €199,461
- Tax, wage and social debts -€24,958
down €24,958 (-83.4%), from €29,916 to €4,957
of which Taxes: -€25,726
- Gross operating margin +€6,373
up €6,373 (+2.1%), from €300,871 to €307,244
- Taxes +€3,468
up €3,468 (+5.6%), from €62,129 to €65,597
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 | €412,887 | €582,043 | +€169,156 | +41.0% |
| Fixed assets | 21/28 | €61,344 | €37,054 | -€24,290 | -39.6% |
| Tangible fixed assets | 22/27 | €61,254 | €36,964 | -€24,290 | -39.7% |
| Land and buildings | 22 | €14,692 | €11,843 | -€2,849 | -19.4% |
| Plant, machinery and equipment | 23 | €3,720 | €3,221 | -€499 | -13.4% |
| Furniture and vehicles | 24 | €42,841 | €21,900 | -€20,941 | -48.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €351,543 | €544,989 | +€193,445 | +55.0% |
| Amounts receivable within one year | 40/41 | €73,177 | €100,286 | +€27,109 | +37.0% |
| Trade receivables | 40 | €66,306 | €93,012 | +€26,706 | +40.3% |
| Other amounts receivable | 41 | €6,871 | €7,274 | +€403 | +5.9% |
| Cash at bank and in hand | 54/58 | €260,865 | €439,325 | +€178,460 | +68.4% |
| Deferred charges and accrued income | 490/1 | €17,502 | €5,378 | -€12,124 | -69.3% |
| Total equity and liabilities | 10/49 | €412,887 | €582,043 | +€169,156 | +41.0% |
| Equity | 10/15 | €221,844 | €369,876 | +€148,032 | +66.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €203,244 | €351,276 | +€148,032 | +72.8% |
| Distributable reserves | 133 | €203,244 | €351,276 | +€148,032 | +72.8% |
| Amounts payable | 17/49 | €191,043 | €212,166 | +€21,123 | +11.1% |
| Amounts payable within one year | 42/48 | €190,495 | €211,640 | +€21,145 | +11.1% |
| Trade debts | 44 | €11,855 | €7,222 | -€4,633 | -39.1% |
| Suppliers | 440/4 | €11,855 | €7,222 | -€4,633 | -39.1% |
| Taxes, remuneration and social security | 45 | €29,916 | €4,957 | -€24,958 | -83.4% |
| Taxes | 450/3 | €26,183 | €457 | -€25,726 | -98.3% |
| Remuneration and social security | 454/9 | €3,732 | €4,500 | +€768 | +20.6% |
| Other amounts payable | 47/48 | €148,724 | €199,461 | +€50,736 | +34.1% |
| Accrued charges and deferred income | 492/3 | €548 | €527 | -€21 | -3.9% |
| Non-recurring operating income | 76A | - | €3,232 | +€3,232 | |
| Remuneration, social security and pensions | 62 | €10,432 | €10,188 | -€244 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,257 | €25,744 | -€1,513 | -5.6% |
| Other operating charges | 640/8 | €3,605 | €2,473 | -€1,133 | -31.4% |
| Non-recurring operating charges | 66A | €3,460 | - | -€3,460 | |
| Gross operating margin | 9900 | €300,871 | €307,244 | +€6,373 | +2.1% |
| Operating profit (loss) | 9901 | €256,116 | €268,839 | +€12,723 | +5.0% |
| Financial income | 75/76B | €3,430 | €4,580 | +€1,150 | +33.5% |
| Recurring financial income | 75 | €3,430 | €4,580 | +€1,150 | +33.5% |
| Financial charges | 65/66B | €458 | €2,146 | +€1,689 | +369.1% |
| Recurring financial charges | 65 | €458 | €2,146 | +€1,689 | +369.1% |
| Profit (loss) for the period before taxes | 9903 | €259,089 | €271,273 | +€12,184 | +4.7% |
| Income taxes | 67/77 | €62,129 | €65,597 | +€3,468 | +5.6% |
| Profit (loss) for the period | 9904 | €196,960 | €205,676 | +€8,716 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €196,960 | €205,676 | +€8,716 | +4.4% |
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 8 October 2026 via checked.be.