ROMAN HO: 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 HO
Largest movements
- Receivables after one year +€49,300
up €49,300 (+493%), from €10,000 to €59,300
- Tangible fixed assets -€2,324
down €2,324 (-14.7%), from €15,843 to €13,518
of which Leasing and similar rights: -€4,837
- Current portion of long-term debt +€19,736
up €19,736 (+388%), from €5,089 to €24,825
- Debts after one year +€16,435
up €16,435 (+174%), from €9,456 to €25,891
- Profit (loss) carried forward +€7,406
up €7,406 (+12.1%), from €61,367 to €68,773
- Trade debts +€3,189
up €3,189 (+154%), from €2,072 to €5,262
- Tax, wage and social debts -€2,468
down €2,468 (-9.8%), from €25,197 to €22,730
- Gross operating margin -€67,329
down €67,329 (-83.7%), from €80,478 to €13,149
- Taxes -€20,011
down €20,011, from €18,370 to -€1,641
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 | €110,087 | €155,971 | +€45,885 | +41.7% |
| Fixed assets | 21/28 | €18,343 | €16,018 | -€2,324 | -12.7% |
| Tangible fixed assets | 22/27 | €15,843 | €13,518 | -€2,324 | -14.7% |
| Furniture and vehicles | 24 | €1,331 | €3,844 | +€2,513 | +189% |
| Leasing and similar rights | 25 | €14,511 | €9,674 | -€4,837 | -33.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €91,744 | €139,953 | +€48,209 | +52.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €59,300 | +€49,300 | +493% |
| Trade receivables | 290 | €10,000 | €59,300 | +€49,300 | +493% |
| Cash at bank and in hand | 54/58 | €78,517 | €78,585 | +€68 | +0.1% |
| Deferred charges and accrued income | 490/1 | €3,228 | €2,069 | -€1,159 | -35.9% |
| Total equity and liabilities | 10/49 | €110,087 | €155,971 | +€45,885 | +41.7% |
| Equity | 10/15 | €66,367 | €73,773 | +€7,406 | +11.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,367 | €68,773 | +€7,406 | +12.1% |
| Amounts payable | 17/49 | €43,720 | €82,198 | +€38,479 | +88.0% |
| Amounts payable after more than one year | 17 | €9,456 | €25,891 | +€16,435 | +174% |
| Financial debts | 170/4 | €9,456 | €25,891 | +€16,435 | +174% |
| Amounts payable within one year | 42/48 | €34,264 | €56,307 | +€22,043 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €5,089 | €24,825 | +€19,736 | +388% |
| Trade debts | 44 | €2,072 | €5,262 | +€3,189 | +154% |
| Suppliers | 440/4 | €2,072 | €5,262 | +€3,189 | +154% |
| Taxes, remuneration and social security | 45 | €25,197 | €22,730 | -€2,468 | -9.8% |
| Taxes | 450/3 | €25,197 | €22,730 | -€2,468 | -9.8% |
| Other amounts payable | 47/48 | €1,905 | €3,491 | +€1,586 | +83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,005 | €5,671 | +€666 | +13.3% |
| Other operating charges | 640/8 | €2,021 | €1,679 | -€342 | -16.9% |
| Gross operating margin | 9900 | €80,478 | €13,149 | -€67,329 | -83.7% |
| Operating profit (loss) | 9901 | €73,452 | €5,798 | -€67,654 | -92.1% |
| Financial income | 75/76B | €300 | €855 | +€555 | +185% |
| Recurring financial income | 75 | €300 | €855 | +€555 | +185% |
| Financial charges | 65/66B | €996 | €888 | -€108 | -10.9% |
| Recurring financial charges | 65 | €996 | €888 | -€108 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €72,756 | €5,765 | -€66,991 | -92.1% |
| Income taxes | 67/77 | €18,370 | -€1,641 | -€20,011 | |
| Profit (loss) for the period | 9904 | €54,386 | €7,406 | -€46,980 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,386 | €7,406 | -€46,980 | -86.4% |
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 13 October 2026 via checked.be.