ROMAN GROUP: 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 GROUP
Largest movements
- Cash +€5,599
new in 2025: €5,599
mainly Tax, wage and social debts (+€6,943) and Depreciation (+€6,577)
- Tangible fixed assets -€5,065
down €5,065 (-25.0%), from €20,234 to €15,169
of which Furniture and vehicles: -€4,156
- Receivables within one year +€1,510
up €1,510 (+7.4%), from €20,508 to €22,018
of which Other amounts receivable: +€1,323
- Tax, wage and social debts +€6,943
new in 2025: €6,943
- Trade debts +€5,550
up €5,550 (+112%), from €4,958 to €10,508
- Debts after one year -€5,222
down €5,222 (-74.5%), from €7,007 to €1,785
- Profit (loss) carried forward -€4,735
down €4,735 (-48.4%), from -€9,786 to -€14,521
- Short-term financial debts -€942
no longer reported in 2025 (was €942)
- Taxes +€7,569
new in 2025: €7,569
- Gross operating margin -€1,091
down €1,091 (-8.9%), from €12,211 to €11,121
- Financial charges -€150
down €150 (-10.3%), from €1,460 to €1,309
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 | €43,608 | €45,397 | +€1,790 | +4.1% |
| Fixed assets | 21/28 | €22,845 | €17,780 | -€5,065 | -22.2% |
| Tangible fixed assets | 22/27 | €20,234 | €15,169 | -€5,065 | -25.0% |
| Plant, machinery and equipment | 23 | €1,061 | €152 | -€909 | -85.7% |
| Furniture and vehicles | 24 | €19,173 | €15,017 | -€4,156 | -21.7% |
| Financial fixed assets | 28 | €2,611 | €2,611 | = | 0.0% |
| Current assets | 29/58 | €20,762 | €27,617 | +€6,855 | +33.0% |
| Amounts receivable within one year | 40/41 | €20,508 | €22,018 | +€1,510 | +7.4% |
| Trade receivables | 40 | €2,245 | €2,432 | +€187 | +8.3% |
| Other amounts receivable | 41 | €18,263 | €19,586 | +€1,323 | +7.2% |
| Cash at bank and in hand | 54/58 | - | €5,599 | +€5,599 | |
| Deferred charges and accrued income | 490/1 | €254 | - | -€254 | |
| Total equity and liabilities | 10/49 | €43,608 | €45,397 | +€1,790 | +4.1% |
| Equity | 10/15 | €25,674 | €20,939 | -€4,735 | -18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,786 | -€14,521 | -€4,735 | -48.4% |
| Amounts payable | 17/49 | €17,934 | €24,458 | +€6,524 | +36.4% |
| Amounts payable after more than one year | 17 | €7,007 | €1,785 | -€5,222 | -74.5% |
| Financial debts | 170/4 | €7,007 | €1,785 | -€5,222 | -74.5% |
| Amounts payable within one year | 42/48 | €10,927 | €22,673 | +€11,746 | +107% |
| Current portion of amounts payable after more than one year | 42 | €5,027 | €5,222 | +€195 | +3.9% |
| Financial debts | 43 | €942 | - | -€942 | |
| Credit institutions | 430/8 | €942 | - | -€942 | |
| Trade debts | 44 | €4,958 | €10,508 | +€5,550 | +112% |
| Suppliers | 440/4 | €4,958 | €10,508 | +€5,550 | +112% |
| Taxes, remuneration and social security | 45 | - | €6,943 | +€6,943 | |
| Taxes | 450/3 | - | €6,943 | +€6,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,504 | €6,577 | +€73 | +1.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,211 | €11,121 | -€1,091 | -8.9% |
| Operating profit (loss) | 9901 | €5,320 | €4,144 | -€1,176 | -22.1% |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Financial charges | 65/66B | €1,460 | €1,309 | -€150 | -10.3% |
| Recurring financial charges | 65 | €1,460 | €1,309 | -€150 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €3,945 | €2,835 | -€1,111 | -28.2% |
| Income taxes | 67/77 | - | €7,569 | +€7,569 | |
| Profit (loss) for the period | 9904 | €3,945 | -€4,735 | -€8,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,945 | -€4,735 | -€8,680 |
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 29 October 2026 via checked.be.