ROMANI ETS: 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.
ROMANI ETS
Largest movements
- Receivables within one year +€34,689
up €34,689 (+74.2%), from €46,780 to €81,469
of which Other amounts receivable: +€46,946
- Tangible fixed assets -€8,600
down €8,600 (-41.1%), from €20,915 to €12,315
- Cash -€1,622
down €1,622 (-24.6%), from €6,603 to €4,981
mainly Receivables within one year (-€34,689) and Contributions, distributions and other (-€32,000)
- Other debts +€30,000
new in 2025: €30,000
- Profit (loss) carried forward -€12,776
down €12,776 (-28.8%), from €44,331 to €31,555
- Tax, wage and social debts +€12,602
up €12,602 (+1,982%), from €636 to €13,238
of which Taxes: +€12,385
- Trade debts -€3,838
down €3,838 (-23.2%), from €16,552 to €12,714
- Debts after one year -€3,618
down €3,618 (-38.4%), from €9,432 to €5,814
- Gross operating margin +€32,485
up €32,485 (+73.1%), from €44,467 to €76,952
- Staff costs +€26,792
up €26,792 (+754%), from €3,551 to €30,343
- Taxes +€9,594
new in 2025: €9,594
- Other operating charges -€2,971
down €2,971 (-40.4%), from €7,348 to €4,377
- Depreciation +€1,569
up €1,569 (+22.3%), from €7,031 to €8,600
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 | €74,376 | €99,439 | +€25,063 | +33.7% |
| Fixed assets | 21/28 | €20,993 | €12,315 | -€8,678 | -41.3% |
| Tangible fixed assets | 22/27 | €20,915 | €12,315 | -€8,600 | -41.1% |
| Furniture and vehicles | 24 | €20,915 | €12,315 | -€8,600 | -41.1% |
| Financial fixed assets | 28 | €78 | - | -€78 | |
| Current assets | 29/58 | €53,383 | €87,124 | +€33,741 | +63.2% |
| Amounts receivable within one year | 40/41 | €46,780 | €81,469 | +€34,689 | +74.2% |
| Trade receivables | 40 | €15,717 | €3,459 | -€12,258 | -78.0% |
| Other amounts receivable | 41 | €31,063 | €78,009 | +€46,946 | +151% |
| Cash at bank and in hand | 54/58 | €6,603 | €4,981 | -€1,622 | -24.6% |
| Deferred charges and accrued income | 490/1 | - | €675 | +€675 | |
| Total equity and liabilities | 10/49 | €74,376 | €99,439 | +€25,063 | +33.7% |
| Equity | 10/15 | €44,331 | €34,055 | -€10,276 | -23.2% |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €44,331 | €31,555 | -€12,776 | -28.8% |
| Amounts payable | 17/49 | €30,045 | €65,384 | +€35,339 | +118% |
| Amounts payable after more than one year | 17 | €9,432 | €5,814 | -€3,618 | -38.4% |
| Financial debts | 170/4 | €9,432 | €5,814 | -€3,618 | -38.4% |
| Amounts payable within one year | 42/48 | €20,613 | €59,570 | +€38,957 | +189% |
| Current portion of amounts payable after more than one year | 42 | €3,425 | €3,618 | +€193 | +5.6% |
| Trade debts | 44 | €16,552 | €12,714 | -€3,838 | -23.2% |
| Suppliers | 440/4 | €16,552 | €12,714 | -€3,838 | -23.2% |
| Taxes, remuneration and social security | 45 | €636 | €13,238 | +€12,602 | +1,982% |
| Taxes | 450/3 | €233 | €12,619 | +€12,385 | +5,307% |
| Remuneration and social security | 454/9 | €402 | €619 | +€217 | +53.9% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Remuneration, social security and pensions | 62 | €3,551 | €30,343 | +€26,792 | +754% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,031 | €8,600 | +€1,569 | +22.3% |
| Other operating charges | 640/8 | €7,348 | €4,377 | -€2,971 | -40.4% |
| Gross operating margin | 9900 | €44,467 | €76,952 | +€32,485 | +73.1% |
| Operating profit (loss) | 9901 | €26,536 | €33,632 | +€7,095 | +26.7% |
| Financial charges | 65/66B | €1,508 | €2,313 | +€805 | +53.4% |
| Recurring financial charges | 65 | €1,508 | €2,313 | +€805 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | €25,028 | €31,318 | +€6,290 | +25.1% |
| Income taxes | 67/77 | - | €9,594 | +€9,594 | |
| Profit (loss) for the period | 9904 | €25,028 | €21,724 | -€3,304 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,028 | €21,724 | -€3,304 | -13.2% |
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 20 October 2026 via checked.be.