ROMANHOF: 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.
ROMANHOF
Largest movements
- Receivables within one year -€10,929
down €10,929 (-96.9%), from €11,282 to €353
of which Trade receivables: -€11,122
- Cash -€8,001
down €8,001 (-1.3%), from €600,325 to €592,325
mainly Tax, wage and social debts (-€15,777) and Trade debts (-€7,478)
- Tax, wage and social debts -€15,777
down €15,777 (-60.1%), from €26,257 to €10,480
- Trade debts -€7,478
down €7,478 (-55.7%), from €13,423 to €5,946
- Gross operating margin -€116,932
down €116,932 (-96.6%), from €121,010 to €4,078
- Taxes -€35,094
down €35,094 (-98.9%), from €35,493 to €400
- Other operating charges -€3,266
down €3,266 (-66.3%), from €4,928 to €1,662
- Depreciation -€3,137
down €3,137 (-36.3%), from €8,648 to €5,511
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 | €624,504 | €593,859 | -€30,646 | -4.9% |
| Fixed assets | 21/28 | €6,023 | - | -€6,023 | |
| Tangible fixed assets | 22/27 | €6,023 | - | -€6,023 | |
| Plant, machinery and equipment | 23 | €512 | - | -€512 | |
| Furniture and vehicles | 24 | €5,511 | - | -€5,511 | |
| Current assets | 29/58 | €618,481 | €593,859 | -€24,622 | -4.0% |
| Stocks and contracts in progress | 3 | €3,708 | - | -€3,708 | |
| Stocks | 30/36 | €3,708 | - | -€3,708 | |
| Amounts receivable within one year | 40/41 | €11,282 | €353 | -€10,929 | -96.9% |
| Trade receivables | 40 | €11,282 | €160 | -€11,122 | -98.6% |
| Other amounts receivable | 41 | - | €193 | +€193 | |
| Cash at bank and in hand | 54/58 | €600,325 | €592,325 | -€8,001 | -1.3% |
| Deferred charges and accrued income | 490/1 | €3,166 | €1,181 | -€1,984 | -62.7% |
| Total equity and liabilities | 10/49 | €624,504 | €593,859 | -€30,646 | -4.9% |
| Equity | 10/15 | €560,694 | €557,292 | -€3,402 | -0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €539,140 | €539,140 | = | 0.0% |
| Tax-exempt reserves | 132 | €40 | €40 | = | 0.0% |
| Distributable reserves | 133 | €539,100 | €539,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,962 | -€439 | -€3,402 | |
| Amounts payable | 17/49 | €63,810 | €36,567 | -€27,244 | -42.7% |
| Amounts payable within one year | 42/48 | €62,303 | €34,768 | -€27,536 | -44.2% |
| Trade debts | 44 | €13,423 | €5,946 | -€7,478 | -55.7% |
| Suppliers | 440/4 | €13,423 | €5,946 | -€7,478 | -55.7% |
| Taxes, remuneration and social security | 45 | €26,257 | €10,480 | -€15,777 | -60.1% |
| Taxes | 450/3 | €26,257 | €10,480 | -€15,777 | -60.1% |
| Other amounts payable | 47/48 | €22,623 | €18,342 | -€4,281 | -18.9% |
| Accrued charges and deferred income | 492/3 | €1,507 | €1,799 | +€292 | +19.4% |
| Non-recurring operating income | 76A | - | €7,773 | +€7,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,648 | €5,511 | -€3,137 | -36.3% |
| Other operating charges | 640/8 | €4,928 | €1,662 | -€3,266 | -66.3% |
| Non-recurring operating charges | 66A | €388 | €62 | -€326 | -84.1% |
| Gross operating margin | 9900 | €121,010 | €4,078 | -€116,932 | -96.6% |
| Operating profit (loss) | 9901 | €107,046 | -€3,157 | -€110,203 | |
| Financial income | 75/76B | €2,437 | €2,204 | -€233 | -9.6% |
| Recurring financial income | 75 | €2,437 | €2,204 | -€233 | -9.6% |
| Financial charges | 65/66B | €1,841 | €2,049 | +€207 | +11.3% |
| Recurring financial charges | 65 | €1,841 | €2,049 | +€207 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €107,642 | -€3,002 | -€110,644 | |
| Income taxes | 67/77 | €35,493 | €400 | -€35,094 | -98.9% |
| Profit (loss) for the period | 9904 | €72,149 | -€3,402 | -€75,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,149 | -€3,402 | -€75,550 |
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.