ROMANE DEWAELE: 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.
ROMANE DEWAELE
Largest movements
- Cash +€35,887
up €35,887 (+15.2%), from €235,936 to €271,823
mainly Other debts (+€191,992) and Tax, wage and social debts (+€54,375)
- Tangible fixed assets +€16,348
up €16,348 (+175%), from €9,364 to €25,711
- Intangible fixed assets -€15,669
down €15,669 (-28.5%), from €54,915 to €39,247
- Deferred charges and accrued income -€14,544
down €14,544 (-92.0%), from €15,804 to €1,261
- Profit (loss) carried forward -€211,516
down €211,516 (-80.4%), from €262,969 to €51,453
- Other debts +€191,992
up €191,992 (+1,903%), from €10,087 to €202,079
- Tax, wage and social debts +€54,375
up €54,375 (+209%), from €26,000 to €80,375
- Trade debts -€12,829
down €12,829 (-83.0%), from €15,464 to €2,634
- Gross operating margin -€49,860
down €49,860 (-35.0%), from €142,637 to €92,777
- Taxes -€11,027
down €11,027 (-42.5%), from €25,957 to €14,930
- Depreciation +€4,123
up €4,123 (+19.3%), from €21,362 to €25,484
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 | €316,019 | €338,041 | +€22,022 | +7.0% |
| Fixed assets | 21/28 | €64,279 | €64,958 | +€679 | +1.1% |
| Intangible fixed assets | 21 | €54,915 | €39,247 | -€15,669 | -28.5% |
| Tangible fixed assets | 22/27 | €9,364 | €25,711 | +€16,348 | +175% |
| Furniture and vehicles | 24 | €9,364 | €25,711 | +€16,348 | +175% |
| Current assets | 29/58 | €251,740 | €273,083 | +€21,343 | +8.5% |
| Cash at bank and in hand | 54/58 | €235,936 | €271,823 | +€35,887 | +15.2% |
| Deferred charges and accrued income | 490/1 | €15,804 | €1,261 | -€14,544 | -92.0% |
| Total equity and liabilities | 10/49 | €316,019 | €338,041 | +€22,022 | +7.0% |
| Equity | 10/15 | €264,469 | €52,953 | -€211,516 | -80.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,969 | €51,453 | -€211,516 | -80.4% |
| Amounts payable | 17/49 | €51,550 | €285,088 | +€233,538 | +453% |
| Amounts payable within one year | 42/48 | €51,550 | €285,088 | +€233,538 | +453% |
| Trade debts | 44 | €15,464 | €2,634 | -€12,829 | -83.0% |
| Suppliers | 440/4 | €15,464 | €2,634 | -€12,829 | -83.0% |
| Taxes, remuneration and social security | 45 | €26,000 | €80,375 | +€54,375 | +209% |
| Taxes | 450/3 | €26,000 | €80,375 | +€54,375 | +209% |
| Other amounts payable | 47/48 | €10,087 | €202,079 | +€191,992 | +1,903% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,362 | €25,484 | +€4,123 | +19.3% |
| Other operating charges | 640/8 | €617 | €784 | +€166 | +26.9% |
| Gross operating margin | 9900 | €142,637 | €92,777 | -€49,860 | -35.0% |
| Operating profit (loss) | 9901 | €120,658 | €66,509 | -€54,150 | -44.9% |
| Financial charges | 65/66B | €127 | €126 | -€1 | -1.1% |
| Recurring financial charges | 65 | €127 | €126 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €120,531 | €66,383 | -€54,148 | -44.9% |
| Income taxes | 67/77 | €25,957 | €14,930 | -€11,027 | -42.5% |
| Profit (loss) for the period | 9904 | €94,574 | €51,453 | -€43,121 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,574 | €51,453 | -€43,121 | -45.6% |
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 19 October 2026 via checked.be.