Romalisa Consulting: 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.
Romalisa Consulting
Largest movements
- Financial fixed assets +€20,000
up €20,000 (+32.8%), from €61,000 to €81,000
- Cash +€19,817
up €19,817 (+40.6%), from €48,762 to €68,578
mainly Net result for the year (+€62,092) and Depreciation (+€10,028)
- Receivables within one year +€15,540
up €15,540 (+47.3%), from €32,853 to €48,393
of which Trade receivables: +€9,491
- Profit (loss) carried forward +€62,092
up €62,092 (+90.3%), from €68,763 to €130,855
- Debts after one year -€5,296
down €5,296 (-7.1%), from €74,618 to €69,322
- Gross operating margin +€14,707
up €14,707 (+18.4%), from €80,067 to €94,775
- Depreciation +€6,805
up €6,805 (+211%), from €3,224 to €10,028
- Taxes +€2,526
up €2,526 (+13.7%), from €18,386 to €20,912
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 | €181,685 | €239,558 | +€57,873 | +31.9% |
| Fixed assets | 21/28 | €98,119 | €120,306 | +€22,187 | +22.6% |
| Tangible fixed assets | 22/27 | €37,120 | €39,306 | +€2,187 | +5.9% |
| Plant, machinery and equipment | 23 | €11,780 | €17,197 | +€5,417 | +46.0% |
| Furniture and vehicles | 24 | €25,340 | €22,109 | -€3,231 | -12.7% |
| Financial fixed assets | 28 | €61,000 | €81,000 | +€20,000 | +32.8% |
| Current assets | 29/58 | €83,566 | €119,252 | +€35,686 | +42.7% |
| Amounts receivable within one year | 40/41 | €32,853 | €48,393 | +€15,540 | +47.3% |
| Trade receivables | 40 | €16,790 | €26,281 | +€9,491 | +56.5% |
| Other amounts receivable | 41 | €16,063 | €22,113 | +€6,049 | +37.7% |
| Cash at bank and in hand | 54/58 | €48,762 | €68,578 | +€19,817 | +40.6% |
| Deferred charges and accrued income | 490/1 | €1,951 | €2,280 | +€329 | +16.9% |
| Total equity and liabilities | 10/49 | €181,685 | €239,558 | +€57,873 | +31.9% |
| Equity | 10/15 | €78,763 | €140,855 | +€62,092 | +78.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,763 | €130,855 | +€62,092 | +90.3% |
| Amounts payable | 17/49 | €102,922 | €98,703 | -€4,220 | -4.1% |
| Amounts payable after more than one year | 17 | €74,618 | €69,322 | -€5,296 | -7.1% |
| Financial debts | 170/4 | €74,618 | €69,322 | -€5,296 | -7.1% |
| Amounts payable within one year | 42/48 | €28,304 | €29,381 | +€1,077 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €5,068 | €5,296 | +€229 | +4.5% |
| Trade debts | 44 | €182 | €695 | +€513 | +283% |
| Suppliers | 440/4 | €182 | €695 | +€513 | +283% |
| Taxes, remuneration and social security | 45 | €23,045 | €23,380 | +€335 | +1.5% |
| Taxes | 450/3 | €23,045 | €23,380 | +€335 | +1.5% |
| Other amounts payable | 47/48 | €10 | €10 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,224 | €10,028 | +€6,805 | +211% |
| Other operating charges | 640/8 | €44 | €106 | +€62 | +140% |
| Non-recurring operating charges | 66A | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | €80,067 | €94,775 | +€14,707 | +18.4% |
| Operating profit (loss) | 9901 | €76,736 | €84,577 | +€7,841 | +10.2% |
| Financial income | 75/76B | €181 | €587 | +€406 | +225% |
| Recurring financial income | 75 | €181 | €587 | +€406 | +225% |
| Financial charges | 65/66B | €1,713 | €2,159 | +€446 | +26.0% |
| Recurring financial charges | 65 | €1,713 | €2,159 | +€446 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €75,204 | €83,005 | +€7,801 | +10.4% |
| Income taxes | 67/77 | €18,386 | €20,912 | +€2,526 | +13.7% |
| Profit (loss) for the period | 9904 | €56,817 | €62,092 | +€5,275 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,817 | €62,092 | +€5,275 | +9.3% |
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 28 October 2026 via checked.be.