Roman VL Services: 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 VL Services
Largest movements
- Receivables within one year +€23,643
up €23,643 (+129.6%), from €18,240 to €41,883
of which Other amounts receivable: +€14,760
- Tangible fixed assets -€12,027
down €12,027 (-31.2%), from €38,598 to €26,571
- Cash -€5,357
down €5,357 (-85.9%), from €6,234 to €877
mainly Contributions, distributions and other (-€25,000) and Receivables within one year (-€23,643)
- Current investments +€3,000
new in 2025: €3,000
- Other debts +€25,000
up €25,000, from €0 to €25,000
- Debts after one year -€10,415
down €10,415 (-43.2%), from €24,112 to €13,697
- Tax, wage and social debts -€2,857
down €2,857 (-42.2%), from €6,765 to €3,908
of which Taxes: -€2,880
- Reserves -€2,552
down €2,552 (-15.7%), from €16,237 to €13,685
- Short-term financial debts -€2,309
down €2,309 (-100.0%), from €2,309 to €0
- Gross operating margin +€5,562
up €5,562 (+15.2%), from €36,677 to €42,239
- Financial income +€1,330
new in 2025: €1,330
- Taxes +€1,141
up €1,141 (+23.6%), from €4,834 to €5,975
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 | €64,196 | €73,139 | +€8,943 | +13.9% |
| Fixed assets | 21/28 | €38,598 | €26,571 | -€12,027 | -31.2% |
| Tangible fixed assets | 22/27 | €38,598 | €26,571 | -€12,027 | -31.2% |
| Furniture and vehicles | 24 | €38,598 | €26,571 | -€12,027 | -31.2% |
| Current assets | 29/58 | €25,599 | €46,568 | +€20,970 | +81.9% |
| Amounts receivable within one year | 40/41 | €18,240 | €41,883 | +€23,643 | +129.6% |
| Trade receivables | 40 | - | €8,883 | +€8,883 | |
| Other amounts receivable | 41 | €18,240 | €33,000 | +€14,760 | +80.9% |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €6,234 | €877 | -€5,357 | -85.9% |
| Deferred charges and accrued income | 490/1 | €1,125 | €808 | -€316 | -28.1% |
| Total equity and liabilities | 10/49 | €64,196 | €73,139 | +€8,943 | +13.9% |
| Equity | 10/15 | €19,237 | €16,685 | -€2,552 | -13.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,237 | €13,685 | -€2,552 | -15.7% |
| Distributable reserves | 133 | €16,237 | €13,685 | -€2,552 | -15.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,959 | €56,455 | +€11,495 | +25.6% |
| Amounts payable after more than one year | 17 | €24,112 | €13,697 | -€10,415 | -43.2% |
| Financial debts | 170/4 | €24,112 | €13,697 | -€10,415 | -43.2% |
| Amounts payable within one year | 42/48 | €20,847 | €42,758 | +€21,911 | +105.1% |
| Current portion of amounts payable after more than one year | 42 | €9,957 | €10,415 | +€459 | +4.6% |
| Financial debts | 43 | €2,309 | €0 | -€2,309 | -100.0% |
| Credit institutions | 430/8 | €2,309 | €0 | -€2,309 | -100.0% |
| Trade debts | 44 | €1,816 | €3,434 | +€1,618 | +89.1% |
| Suppliers | 440/4 | €1,816 | €3,434 | +€1,618 | +89.1% |
| Taxes, remuneration and social security | 45 | €6,765 | €3,908 | -€2,857 | -42.2% |
| Taxes | 450/3 | €4,855 | €1,975 | -€2,880 | -59.3% |
| Remuneration and social security | 454/9 | €1,910 | €1,933 | +€23 | +1.2% |
| Other amounts payable | 47/48 | €0 | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,027 | €12,027 | -€0 | 0.0% |
| Other operating charges | 640/8 | €413 | €120 | -€293 | -71.0% |
| Gross operating margin | 9900 | €36,677 | €42,239 | +€5,562 | +15.2% |
| Operating profit (loss) | 9901 | €24,236 | €30,092 | +€5,856 | +24.2% |
| Financial income | 75/76B | - | €1,330 | +€1,330 | |
| Recurring financial income | 75 | - | €1,330 | +€1,330 | |
| Financial charges | 65/66B | €3,165 | €3,000 | -€165 | -5.2% |
| Recurring financial charges | 65 | €3,165 | €3,000 | -€165 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €21,071 | €28,423 | +€7,351 | +34.9% |
| Income taxes | 67/77 | €4,834 | €5,975 | +€1,141 | +23.6% |
| Profit (loss) for the period | 9904 | €16,237 | €22,448 | +€6,210 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,237 | €22,448 | +€6,210 | +38.2% |
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 11 October 2026 via checked.be.