ROMAN: 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.
ROMAN
Largest movements
- Cash -€105,671
down €105,671 (-16.9%), from €625,607 to €519,936
mainly Other debts (-€197,592) and Net result for the year (-€159,995)
- Receivables within one year -€97,896
down €97,896 (-6.7%), from €1.5m to €1.4m
of which Other amounts receivable: -€57,454
- Tangible fixed assets +€66,908
up €66,908 (+37.5%), from €178,353 to €245,262
of which Furniture and vehicles: +€69,973
- Trade debts +€231,632
up €231,632 (+58.9%), from €393,034 to €624,666
- Other debts -€197,592
no longer reported in 2025 (was €197,592)
- Reserves -€159,995
down €159,995 (-12.5%), from €1.3m to €1.1m
of which Distributable reserves: -€159,995
- Services and other goods +€202,395
up €202,395 (+9.9%), from €2.0m to €2.2m
- Other operating income -€199,925
down €199,925 (-41.0%), from €487,111 to €287,186
- Depreciation -€123,933
down €123,933 (-74.1%), from €167,343 to €43,410
- Goods and materials -€106,461
down €106,461 (-7.9%), from €1.4m to €1.2m
of which Purchases: -€113,328
- Staff costs +€78,923
up €78,923 (+2.2%), from €3.7m to €3.7m
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 | €2,374,518 | €2,234,018 | -€140,501 | -5.9% |
| Fixed assets | 21/28 | €178,353 | €245,262 | +€66,908 | +37.5% |
| Tangible fixed assets | 22/27 | €178,353 | €245,262 | +€66,908 | +37.5% |
| Land and buildings | 22 | €112,500 | €112,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,435 | €4,370 | -€3,064 | -41.2% |
| Furniture and vehicles | 24 | €58,419 | €128,391 | +€69,973 | +119.8% |
| Current assets | 29/58 | €2,196,165 | €1,988,756 | -€207,409 | -9.4% |
| Stocks and contracts in progress | 3 | €17,550 | €14,485 | -€3,066 | -17.5% |
| Stocks | 30/36 | €17,550 | €14,485 | -€3,066 | -17.5% |
| Raw materials and consumables | 30/31 | €17,550 | €14,485 | -€3,066 | -17.5% |
| Amounts receivable within one year | 40/41 | €1,461,212 | €1,363,316 | -€97,896 | -6.7% |
| Trade receivables | 40 | €1,237,383 | €1,196,941 | -€40,443 | -3.3% |
| Other amounts receivable | 41 | €223,829 | €166,375 | -€57,454 | -25.7% |
| Cash at bank and in hand | 54/58 | €625,607 | €519,936 | -€105,671 | -16.9% |
| Deferred charges and accrued income | 490/1 | €91,796 | €91,020 | -€776 | -0.8% |
| Total equity and liabilities | 10/49 | €2,374,518 | €2,234,018 | -€140,501 | -5.9% |
| Equity | 10/15 | €1,313,236 | €1,153,241 | -€159,995 | -12.2% |
| Contributions | 10/11 | €37,611 | €37,611 | = | 0.0% |
| Reserves | 13 | €1,275,625 | €1,115,631 | -€159,995 | -12.5% |
| Tax-exempt reserves | 132 | €162,076 | €162,076 | = | 0.0% |
| Distributable reserves | 133 | €1,113,549 | €953,554 | -€159,995 | -14.4% |
| Amounts payable | 17/49 | €1,061,282 | €1,080,776 | +€19,494 | +1.8% |
| Amounts payable within one year | 42/48 | €1,061,282 | €1,080,776 | +€19,494 | +1.8% |
| Trade debts | 44 | €393,034 | €624,666 | +€231,632 | +58.9% |
| Suppliers | 440/4 | €393,034 | €624,666 | +€231,632 | +58.9% |
| Taxes, remuneration and social security | 45 | €470,656 | €456,110 | -€14,545 | -3.1% |
| Taxes | 450/3 | €18,789 | - | -€18,789 | |
| Remuneration and social security | 454/9 | €451,867 | €456,110 | +€4,244 | +0.9% |
| Other amounts payable | 47/48 | €197,592 | - | -€197,592 | |
| Operating income | 70/76A | €7,403,900 | €7,133,767 | -€270,133 | -3.6% |
| Turnover | 70 | €6,916,789 | €6,846,581 | -€70,208 | -1.0% |
| Other operating income | 74 | €487,111 | €287,186 | -€199,925 | -41.0% |
| Operating charges | 60/66A | €7,227,741 | €7,291,674 | +€63,933 | +0.9% |
| Goods for resale, raw materials and consumables | 60 | €1,352,382 | €1,245,921 | -€106,461 | -7.9% |
| Purchases | 600/8 | €1,356,183 | €1,242,855 | -€113,328 | -8.4% |
| Change in stocks: decrease (increase) | 609 | -€3,801 | €3,066 | +€6,867 | |
| Services and other goods | 61 | €2,034,530 | €2,236,924 | +€202,395 | +9.9% |
| Remuneration, social security and pensions | 62 | €3,662,101 | €3,741,024 | +€78,923 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,343 | €43,410 | -€123,933 | -74.1% |
| Other operating charges | 640/8 | €11,385 | €24,395 | +€13,009 | +114.3% |
| Operating profit (loss) | 9901 | €176,159 | -€157,907 | -€334,066 | |
| Financial income | 75/76B | €4,351 | €280 | -€4,071 | -93.6% |
| Recurring financial income | 75 | €33 | €280 | +€247 | +756.3% |
| Other financial income | 752/9 | €33 | €280 | +€247 | +756.3% |
| Non-recurring financial income | 76B | €4,318 | - | -€4,318 | |
| Financial charges | 65/66B | €2,583 | €2,368 | -€215 | -8.3% |
| Recurring financial charges | 65 | €2,583 | €2,368 | -€215 | -8.3% |
| Other financial charges | 652/9 | €2,583 | €2,368 | -€215 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €177,927 | -€159,995 | -€337,922 | |
| Income taxes | 67/77 | €48,332 | - | -€48,332 | |
| Taxes | 670/3 | €48,332 | - | -€48,332 | |
| Profit (loss) for the period | 9904 | €129,595 | -€159,995 | -€289,590 | |
| Profit (loss) for the period to be appropriated | 9905 | €129,595 | -€159,995 | -€289,590 |
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 10 October 2026 via checked.be.