ROMANOMED: what changed
Two fiscal 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.
ROMANOMED
Largest movements
- Cash +€8,006
up €8,006 (+300.2%), from €2,667 to €10,673
mainly Net result for the year (+€8,859) and Trade debts (+€781)
- Deferred charges and accrued income +€1,576
up €1,576 (+154.9%), from €1,017 to €2,593
- Tangible fixed assets -€566
down €566 (-33.9%), from €1,670 to €1,103
- Receivables within one year +€433
up €433 (+5.3%), from €8,202 to €8,635
- Reserves +€8,765
up €8,765 (+94.9%), from €9,235 to €18,000
- Trade debts +€781
up €781 (+82.8%), from €944 to €1,725
- Gross operating margin -€4,195
down €4,195 (-24.0%), from €17,453 to €13,259
- Depreciation -€2,363
down €2,363 (-80.7%), from €2,929 to €566
- Taxes -€1,188
down €1,188 (-35.3%), from €3,367 to €2,179
- Financial income +€234
up €234 (+105.4%), from €222 to €456
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 | €13,555 | €23,004 | +€9,449 | +69.7% |
| Fixed assets | 21/28 | €1,670 | €1,103 | -€566 | -33.9% |
| Tangible fixed assets | 22/27 | €1,670 | €1,103 | -€566 | -33.9% |
| Furniture and vehicles | 24 | €1,670 | €1,103 | -€566 | -33.9% |
| Current assets | 29/58 | €11,886 | €21,901 | +€10,015 | +84.3% |
| Amounts receivable within one year | 40/41 | €8,202 | €8,635 | +€433 | +5.3% |
| Other amounts receivable | 41 | €8,202 | €8,635 | +€433 | +5.3% |
| Cash at bank and in hand | 54/58 | €2,667 | €10,673 | +€8,006 | +300.2% |
| Deferred charges and accrued income | 490/1 | €1,017 | €2,593 | +€1,576 | +154.9% |
| Total equity and liabilities | 10/49 | €13,555 | €23,004 | +€9,449 | +69.7% |
| Equity | 10/15 | €9,245 | €18,104 | +€8,859 | +95.8% |
| Contributions | 10/11 | €10 | €10 | = | 0.0% |
| Reserves | 13 | €9,235 | €18,000 | +€8,765 | +94.9% |
| Distributable reserves | 133 | €9,235 | €18,000 | +€8,765 | +94.9% |
| Profit (loss) carried forward | 14 | - | €94 | +€94 | |
| Amounts payable | 17/49 | €4,311 | €4,900 | +€590 | +13.7% |
| Amounts payable within one year | 42/48 | €4,311 | €4,900 | +€590 | +13.7% |
| Trade debts | 44 | €944 | €1,725 | +€781 | +82.8% |
| Suppliers | 440/4 | €944 | €1,725 | +€781 | +82.8% |
| Taxes, remuneration and social security | 45 | €3,367 | €3,175 | -€192 | -5.7% |
| Taxes | 450/3 | €3,367 | €2,881 | -€486 | -14.4% |
| Remuneration and social security | 454/9 | - | €295 | +€295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,929 | €566 | -€2,363 | -80.7% |
| Other operating charges | 640/8 | - | €101 | +€101 | |
| Gross operating margin | 9900 | €17,453 | €13,259 | -€4,195 | -24.0% |
| Operating profit (loss) | 9901 | €14,524 | €12,591 | -€1,933 | -13.3% |
| Financial income | 75/76B | €222 | €456 | +€234 | +105.4% |
| Recurring financial income | 75 | €222 | €456 | +€234 | +105.4% |
| Financial charges | 65/66B | €2,144 | €2,009 | -€135 | -6.3% |
| Recurring financial charges | 65 | €2,144 | €2,009 | -€135 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €12,602 | €11,038 | -€1,564 | -12.4% |
| Income taxes | 67/77 | €3,367 | €2,179 | -€1,188 | -35.3% |
| Profit (loss) for the period | 9904 | €9,235 | €8,859 | -€376 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,235 | €8,859 | -€376 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.