Romarijn: 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.
Romarijn
Largest movements
- Tangible fixed assets -€478,322
down €478,322 (-23.5%), from €2.0m to €1.6m
of which Land and buildings: -€455,663
- Cash +€193,258
up €193,258 (+74.4%), from €259,641 to €452,899
mainly Net result for the year (+€622,192) and Investment in fixed assets (net) (+€393,217)
- Profit (loss) carried forward -€642,929
down €642,929 (-50.3%), from €1.3m to €635,100
- Reserves +€560,762
up €560,762 (+49.8%), from €1.1m to €1.7m
of which Tax-exempt reserves: +€597,081
- Other debts -€333,194
down €333,194 (-99.2%), from €335,979 to €2,785
- Provisions +€199,027
up €199,027 (+66.0%), from €301,542 to €500,569
- Gross operating margin -€68,284
down €68,284 (-6.9%), from €995,976 to €927,693
- Financial income +€29,494
up €29,494 (+1891.6%), from €1,559 to €31,053
- Other operating charges -€25,405
down €25,405 (-51.4%), from €49,408 to €24,003
- Financial charges -€11,072
down €11,072 (-42.2%), from €26,213 to €15,141
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 | €3,166,538 | €2,912,382 | -€254,156 | -8.0% |
| Fixed assets | 21/28 | €2,033,520 | €1,555,198 | -€478,322 | -23.5% |
| Tangible fixed assets | 22/27 | €2,033,502 | €1,555,180 | -€478,322 | -23.5% |
| Land and buildings | 22 | €1,926,861 | €1,471,199 | -€455,663 | -23.6% |
| Plant, machinery and equipment | 23 | €1,941 | €1,881 | -€59 | -3.1% |
| Furniture and vehicles | 24 | €104,699 | €82,100 | -€22,600 | -21.6% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €1,133,018 | €1,357,184 | +€224,166 | +19.8% |
| Current investments | 50/53 | €870,000 | €900,000 | +€30,000 | +3.4% |
| Cash at bank and in hand | 54/58 | €259,641 | €452,899 | +€193,258 | +74.4% |
| Deferred charges and accrued income | 490/1 | €3,377 | €4,285 | +€908 | +26.9% |
| Total equity and liabilities | 10/49 | €3,166,538 | €2,912,382 | -€254,156 | -8.0% |
| Equity | 10/15 | €2,471,538 | €2,389,371 | -€82,167 | -3.3% |
| Contributions | 10/11 | €67,627 | €67,627 | = | 0.0% |
| Capital | 10 | €67,627 | €67,627 | = | 0.0% |
| Issued capital | 100 | €67,627 | €67,627 | = | 0.0% |
| Reserves | 13 | €1,125,883 | €1,686,644 | +€560,762 | +49.8% |
| Non-distributable reserves | 130/1 | €51,315 | €51,315 | = | 0.0% |
| Legal reserve | 130 | €51,315 | €51,315 | = | 0.0% |
| Tax-exempt reserves | 132 | €904,517 | €1,501,599 | +€597,081 | +66.0% |
| Distributable reserves | 133 | €170,051 | €133,731 | -€36,320 | -21.4% |
| Profit (loss) carried forward | 14 | €1,278,028 | €635,100 | -€642,929 | -50.3% |
| Provisions and deferred taxes | 16 | €301,542 | €500,569 | +€199,027 | +66.0% |
| Deferred taxes | 168 | €301,542 | €500,569 | +€199,027 | +66.0% |
| Amounts payable | 17/49 | €393,458 | €22,442 | -€371,016 | -94.3% |
| Amounts payable within one year | 42/48 | €358,775 | €9,893 | -€348,882 | -97.2% |
| Trade debts | 44 | €17,696 | €2,908 | -€14,788 | -83.6% |
| Suppliers | 440/4 | €17,696 | €2,908 | -€14,788 | -83.6% |
| Taxes, remuneration and social security | 45 | €5,100 | €4,200 | -€900 | -17.6% |
| Taxes | 450/3 | €5,100 | €4,200 | -€900 | -17.6% |
| Other amounts payable | 47/48 | €335,979 | €2,785 | -€333,194 | -99.2% |
| Accrued charges and deferred income | 492/3 | €34,683 | €12,549 | -€22,134 | -63.8% |
| Non-recurring operating income | 76A | €914,622 | €835,283 | -€79,339 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,152 | €85,105 | -€6,047 | -6.6% |
| Other operating charges | 640/8 | €49,408 | €24,003 | -€25,405 | -51.4% |
| Gross operating margin | 9900 | €995,976 | €927,693 | -€68,284 | -6.9% |
| Operating profit (loss) | 9901 | €855,417 | €818,584 | -€36,832 | -4.3% |
| Financial income | 75/76B | €1,559 | €31,053 | +€29,494 | +1891.6% |
| Recurring financial income | 75 | €1,559 | €31,053 | +€29,494 | +1891.6% |
| Financial charges | 65/66B | €26,213 | €15,141 | -€11,072 | -42.2% |
| Recurring financial charges | 65 | €26,213 | €15,141 | -€11,072 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €830,762 | €834,496 | +€3,733 | +0.4% |
| Transfer from deferred taxes | 780 | €25,274 | €9,794 | -€15,481 | -61.3% |
| Transfer to deferred taxes | 680 | €228,655 | €208,821 | -€19,835 | -8.7% |
| Income taxes | 67/77 | €3,951 | €13,276 | +€9,325 | +236.0% |
| Profit (loss) for the period | 9904 | €623,430 | €622,192 | -€1,238 | -0.2% |
| Transfer from tax-exempt reserves | 789 | €75,823 | €29,381 | -€46,442 | -61.3% |
| Transfer to tax-exempt reserves | 689 | €685,966 | €626,462 | -€59,504 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,287 | €25,111 | +€11,824 | +89.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.