Roman Manutention: 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 Manutention
Largest movements
- Tangible fixed assets -€24,323
down €24,323 (-30.6%), from €79,569 to €55,246
- Receivables within one year -€15,523
down €15,523 (-43.1%), from €36,048 to €20,525
of which Trade receivables: -€15,253
- Cash -€7,730
down €7,730 (-9.4%), from €82,244 to €74,514
mainly Tax, wage and social debts (-€26,942) and Debts after one year (-€20,538)
- Deferred charges and accrued income +€2,867
up €2,867 (+465%), from €617 to €3,484
- Profit (loss) carried forward +€32,912
up €32,912 (+34.2%), from €96,234 to €129,146
- Tax, wage and social debts -€26,942
down €26,942 (-61.2%), from €44,000 to €17,058
of which Taxes: -€26,490
- Debts after one year -€20,538
no longer reported in 2025 (was €20,538)
- Trade debts -€16,288
down €16,288 (-77.1%), from €21,123 to €4,835
- Current portion of long-term debt -€10,363
no longer reported in 2025 (was €10,363)
- Gross operating margin +€29,046
up €29,046 (+42.5%), from €68,423 to €97,469
- Financial charges +€8,641
up €8,641 (+1,282%), from €674 to €9,315
- Taxes +€7,000
up €7,000 (+140%), from €5,000 to €12,000
- Depreciation +€1,840
up €1,840 (+5.0%), from €36,725 to €38,565
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 | €198,613 | €154,039 | -€44,574 | -22.4% |
| Fixed assets | 21/28 | €79,704 | €55,516 | -€24,188 | -30.3% |
| Tangible fixed assets | 22/27 | €79,569 | €55,246 | -€24,323 | -30.6% |
| Furniture and vehicles | 24 | €79,569 | €55,246 | -€24,323 | -30.6% |
| Financial fixed assets | 28 | €135 | €270 | +€135 | +100% |
| Current assets | 29/58 | €118,909 | €98,523 | -€20,386 | -17.1% |
| Amounts receivable within one year | 40/41 | €36,048 | €20,525 | -€15,523 | -43.1% |
| Trade receivables | 40 | €31,876 | €16,623 | -€15,253 | -47.9% |
| Other amounts receivable | 41 | €4,172 | €3,902 | -€270 | -6.5% |
| Cash at bank and in hand | 54/58 | €82,244 | €74,514 | -€7,730 | -9.4% |
| Deferred charges and accrued income | 490/1 | €617 | €3,484 | +€2,867 | +465% |
| Total equity and liabilities | 10/49 | €198,613 | €154,039 | -€44,574 | -22.4% |
| Equity | 10/15 | €99,234 | €132,146 | +€32,912 | +33.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,234 | €129,146 | +€32,912 | +34.2% |
| Amounts payable | 17/49 | €99,379 | €21,893 | -€77,486 | -78.0% |
| Amounts payable after more than one year | 17 | €20,538 | - | -€20,538 | |
| Financial debts | 170/4 | €20,538 | - | -€20,538 | |
| Amounts payable within one year | 42/48 | €75,486 | €21,893 | -€53,593 | -71.0% |
| Current portion of amounts payable after more than one year | 42 | €10,363 | - | -€10,363 | |
| Trade debts | 44 | €21,123 | €4,835 | -€16,288 | -77.1% |
| Suppliers | 440/4 | €21,123 | €4,835 | -€16,288 | -77.1% |
| Taxes, remuneration and social security | 45 | €44,000 | €17,058 | -€26,942 | -61.2% |
| Taxes | 450/3 | €40,000 | €13,510 | -€26,490 | -66.2% |
| Remuneration and social security | 454/9 | €4,000 | €3,548 | -€452 | -11.3% |
| Accrued charges and deferred income | 492/3 | €3,355 | - | -€3,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,725 | €38,565 | +€1,840 | +5.0% |
| Other operating charges | 640/8 | €4,885 | €4,195 | -€690 | -14.1% |
| Non-recurring operating charges | 66A | €247 | €482 | +€235 | +95.1% |
| Gross operating margin | 9900 | €68,423 | €97,469 | +€29,046 | +42.5% |
| Operating profit (loss) | 9901 | €26,566 | €54,227 | +€27,661 | +104% |
| Financial income | 75/76B | €77 | - | -€77 | |
| Recurring financial income | 75 | €77 | - | -€77 | |
| Financial charges | 65/66B | €674 | €9,315 | +€8,641 | +1,282% |
| Recurring financial charges | 65 | €674 | €9,315 | +€8,641 | +1,282% |
| Profit (loss) for the period before taxes | 9903 | €25,969 | €44,912 | +€18,943 | +72.9% |
| Income taxes | 67/77 | €5,000 | €12,000 | +€7,000 | +140% |
| Profit (loss) for the period | 9904 | €20,969 | €32,912 | +€11,943 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,969 | €32,912 | +€11,943 | +57.0% |
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 25 October 2026 via checked.be.