Roman EMP: 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 EMP
Largest movements
- Stocks and contracts +€474,559
up €474,559 (+46.4%), from €1.0m to €1.5m
- Cash +€18,912
up €18,912 (+49.7%), from €38,046 to €56,958
mainly Debts after one year (+€333,734) and Other debts (+€195,636)
- Tangible fixed assets +€16,756
up €16,756 (+488%), from €3,437 to €20,193
of which Furniture and vehicles: +€15,801
- Debts after one year +€333,734
up €333,734 (+41.6%), from €801,500 to €1.1m
- Other debts +€195,636
up €195,636 (+484%), from €40,451 to €236,087
- Trade debts -€24,872
down €24,872 (-43.3%), from €57,495 to €32,623
- Reserves +€20,000
up €20,000 (+28.6%), from €70,000 to €90,000
- Gross operating margin +€68,828
up €68,828 (+60.0%), from €114,636 to €183,464
- Taxes +€17,492
up €17,492 (+65.1%), from €26,883 to €44,375
- Financial charges -€3,572
down €3,572 (-32.2%), from €11,101 to €7,529
- Depreciation +€1,958
up €1,958 (+90.4%), from €2,166 to €4,123
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 | €1,085,171 | €1,607,646 | +€522,474 | +48.1% |
| Fixed assets | 21/28 | €3,437 | €20,193 | +€16,756 | +488% |
| Tangible fixed assets | 22/27 | €3,437 | €20,193 | +€16,756 | +488% |
| Plant, machinery and equipment | 23 | €687 | €1,642 | +€955 | +139% |
| Furniture and vehicles | 24 | €2,750 | €18,551 | +€15,801 | +575% |
| Current assets | 29/58 | €1,081,734 | €1,587,452 | +€505,718 | +46.8% |
| Stocks and contracts in progress | 3 | €1,022,077 | €1,496,636 | +€474,559 | +46.4% |
| Stocks | 30/36 | €1,022,077 | €1,496,636 | +€474,559 | +46.4% |
| Amounts receivable within one year | 40/41 | €19,073 | €30,631 | +€11,558 | +60.6% |
| Trade receivables | 40 | €2,690 | €14,299 | +€11,608 | +431% |
| Other amounts receivable | 41 | €16,383 | €16,332 | -€51 | -0.3% |
| Current investments | 50/53 | €20 | €45 | +€26 | +130% |
| Cash at bank and in hand | 54/58 | €38,046 | €56,958 | +€18,912 | +49.7% |
| Deferred charges and accrued income | 490/1 | €2,519 | €3,182 | +€663 | +26.3% |
| Total equity and liabilities | 10/49 | €1,085,171 | €1,607,646 | +€522,474 | +48.1% |
| Equity | 10/15 | €168,595 | €192,939 | +€24,344 | +14.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Distributable reserves | 133 | €70,000 | €90,000 | +€20,000 | +28.6% |
| Profit (loss) carried forward | 14 | €96,595 | €100,939 | +€4,344 | +4.5% |
| Amounts payable | 17/49 | €916,577 | €1,414,706 | +€498,130 | +54.3% |
| Amounts payable after more than one year | 17 | €801,500 | €1,135,234 | +€333,734 | +41.6% |
| Financial debts | 170/4 | €801,500 | €1,135,234 | +€333,734 | +41.6% |
| Amounts payable within one year | 42/48 | €115,077 | €279,472 | +€164,396 | +143% |
| Current portion of amounts payable after more than one year | 42 | - | €9,232 | +€9,232 | |
| Trade debts | 44 | €57,495 | €32,623 | -€24,872 | -43.3% |
| Suppliers | 440/4 | €57,495 | €32,623 | -€24,872 | -43.3% |
| Taxes, remuneration and social security | 45 | €17,131 | €1,530 | -€15,601 | -91.1% |
| Taxes | 450/3 | €17,131 | €1,530 | -€15,601 | -91.1% |
| Other amounts payable | 47/48 | €40,451 | €236,087 | +€195,636 | +484% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,166 | €4,123 | +€1,958 | +90.4% |
| Other operating charges | 640/8 | €2,056 | €3,091 | +€1,036 | +50.4% |
| Gross operating margin | 9900 | €114,636 | €183,464 | +€68,828 | +60.0% |
| Operating profit (loss) | 9901 | €110,415 | €176,249 | +€65,835 | +59.6% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €11,101 | €7,529 | -€3,572 | -32.2% |
| Recurring financial charges | 65 | €11,101 | €7,529 | -€3,572 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €99,342 | €168,720 | +€69,378 | +69.8% |
| Income taxes | 67/77 | €26,883 | €44,375 | +€17,492 | +65.1% |
| Profit (loss) for the period | 9904 | €72,458 | €124,344 | +€51,886 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,458 | €124,344 | +€51,886 | +71.6% |
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 21 October 2026 via checked.be.