ROMALIA CONSULTANCE: 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.
ROMALIA CONSULTANCE
Largest movements
- Cash +€87,228
up €87,228 (+68.9%), from €126,676 to €213,903
mainly Net result for the year (+€83,032) and Receivables within one year (+€17,627)
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year -€17,627
down €17,627 (-52.2%), from €33,760 to €16,133
of which Trade receivables: -€16,938
- Tangible fixed assets -€7,304
down €7,304 (-24.0%), from €30,434 to €23,129
- Profit (loss) carried forward +€83,032
up €83,032 (+51.0%), from €162,703 to €245,735
- Tax, wage and social debts +€6,870
up €6,870 (+27.8%), from €24,728 to €31,599
of which Taxes: +€6,870
- Gross operating margin -€6,684
down €6,684 (-5.5%), from €120,980 to €114,296
- Depreciation +€1,217
up €1,217 (+20.0%), from €6,087 to €7,304
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 | €193,941 | €285,857 | +€91,916 | +47.4% |
| Fixed assets | 21/28 | €30,434 | €23,129 | -€7,304 | -24.0% |
| Tangible fixed assets | 22/27 | €30,434 | €23,129 | -€7,304 | -24.0% |
| Furniture and vehicles | 24 | €30,434 | €23,129 | -€7,304 | -24.0% |
| Current assets | 29/58 | €163,508 | €262,727 | +€99,220 | +60.7% |
| Amounts receivable within one year | 40/41 | €33,760 | €16,133 | -€17,627 | -52.2% |
| Trade receivables | 40 | €33,071 | €16,133 | -€16,938 | -51.2% |
| Other amounts receivable | 41 | €689 | €0 | -€689 | -100% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €126,676 | €213,903 | +€87,228 | +68.9% |
| Deferred charges and accrued income | 490/1 | €3,072 | €2,691 | -€381 | -12.4% |
| Total equity and liabilities | 10/49 | €193,941 | €285,857 | +€91,916 | +47.4% |
| Equity | 10/15 | €164,703 | €247,735 | +€83,032 | +50.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,703 | €245,735 | +€83,032 | +51.0% |
| Amounts payable | 17/49 | €29,238 | €38,122 | +€8,884 | +30.4% |
| Amounts payable within one year | 42/48 | €29,238 | €38,122 | +€8,884 | +30.4% |
| Trade debts | 44 | €156 | €972 | +€816 | +524% |
| Suppliers | 440/4 | €156 | €972 | +€816 | +524% |
| Taxes, remuneration and social security | 45 | €24,728 | €31,599 | +€6,870 | +27.8% |
| Taxes | 450/3 | €24,728 | €31,599 | +€6,870 | +27.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,354 | €5,552 | +€1,198 | +27.5% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €379 | +€379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,087 | €7,304 | +€1,217 | +20.0% |
| Other operating charges | 640/8 | €1,626 | €580 | -€1,046 | -64.3% |
| Gross operating margin | 9900 | €120,980 | €114,296 | -€6,684 | -5.5% |
| Operating profit (loss) | 9901 | €113,267 | €106,032 | -€7,235 | -6.4% |
| Financial income | 75/76B | €1 | €838 | +€837 | +107,358% |
| Recurring financial income | 75 | €1 | €838 | +€837 | +107,358% |
| Financial charges | 65/66B | €59 | €77 | +€17 | +29.5% |
| Recurring financial charges | 65 | €59 | €77 | +€17 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €113,209 | €106,794 | -€6,415 | -5.7% |
| Income taxes | 67/77 | €24,728 | €23,762 | -€966 | -3.9% |
| Profit (loss) for the period | 9904 | €88,480 | €83,032 | -€5,449 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,480 | €83,032 | -€5,449 | -6.2% |
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.