ROMAR: 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.
ROMAR
Largest movements
- Cash -€862
down €862 (-39.2%), from €2,201 to €1,339
mainly Net result for the year (-€13,962)
- Profit (loss) carried forward -€13,962
down €13,962 (-51.7%), from -€27,031 to -€40,993
- Tax, wage and social debts +€7,290
up €7,290 (+234%), from €3,113 to €10,402
- Other debts +€3,960
up €3,960 (+14.2%), from €27,916 to €31,876
- Trade debts +€1,851
up €1,851 (+39.3%), from €4,715 to €6,566
- Gross operating margin +€2,588
up €2,588 (+25.2%), from -€10,279 to -€7,691
- Staff costs +€2,276
up €2,276 (+272%), from €835 to €3,111
- Depreciation -€2,161
no longer reported in 2025 (was €2,161)
- Other operating charges +€1,719
new in 2025: €1,719
- Financial charges -€229
down €229 (-13.7%), from €1,669 to €1,441
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 | €29,164 | €28,302 | -€862 | -3.0% |
| Fixed assets | 21/28 | €21,914 | €21,914 | = | 0.0% |
| Financial fixed assets | 28 | €21,914 | €21,914 | = | 0.0% |
| Current assets | 29/58 | €7,250 | €6,388 | -€862 | -11.9% |
| Stocks and contracts in progress | 3 | €4,368 | €4,368 | = | 0.0% |
| Stocks | 30/36 | €4,368 | €4,368 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,201 | €1,339 | -€862 | -39.2% |
| Deferred charges and accrued income | 490/1 | €680 | €680 | = | 0.0% |
| Total equity and liabilities | 10/49 | €29,164 | €28,302 | -€862 | -3.0% |
| Equity | 10/15 | -€6,580 | -€20,542 | -€13,962 | -212% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,031 | -€40,993 | -€13,962 | -51.7% |
| Amounts payable | 17/49 | €35,744 | €48,844 | +€13,100 | +36.6% |
| Amounts payable within one year | 42/48 | €35,744 | €48,844 | +€13,100 | +36.6% |
| Trade debts | 44 | €4,715 | €6,566 | +€1,851 | +39.3% |
| Suppliers | 440/4 | €4,715 | €6,566 | +€1,851 | +39.3% |
| Taxes, remuneration and social security | 45 | €3,113 | €10,402 | +€7,290 | +234% |
| Taxes | 450/3 | €3,113 | €10,402 | +€7,290 | +234% |
| Other amounts payable | 47/48 | €27,916 | €31,876 | +€3,960 | +14.2% |
| Remuneration, social security and pensions | 62 | €835 | €3,111 | +€2,276 | +272% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,161 | - | -€2,161 | |
| Other operating charges | 640/8 | - | €1,719 | +€1,719 | |
| Non-recurring operating charges | 66A | €6,744 | - | -€6,744 | |
| Gross operating margin | 9900 | -€10,279 | -€7,691 | +€2,588 | +25.2% |
| Operating profit (loss) | 9901 | -€20,019 | -€12,521 | +€7,498 | +37.5% |
| Financial charges | 65/66B | €1,669 | €1,441 | -€229 | -13.7% |
| Recurring financial charges | 65 | €1,669 | €1,441 | -€229 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,689 | -€13,962 | +€7,726 | +35.6% |
| Profit (loss) for the period | 9904 | -€21,689 | -€13,962 | +€7,726 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,689 | -€13,962 | +€7,726 | +35.6% |
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 13 October 2026 via checked.be.