ROMARO: 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.
ROMARO
Largest movements
- Current investments -€17,796
down €17,796 (-18.3%), from €97,374 to €79,578
- Cash +€13,268
up €13,268 (+132.3%), from €10,026 to €23,294
mainly Current investments (+€17,796) and Depreciation (+€4,165)
- Tangible fixed assets -€4,165
down €4,165 (-6.8%), from €61,422 to €57,257
of which Land and buildings: -€4,165
- Profit (loss) carried forward -€6,873
down €6,873 (-172.7%), from -€3,980 to -€10,853
- Other debts -€1,722
down €1,722 (-1.6%), from €105,648 to €103,927
- Financial income +€1,807
up €1,807 (+41.9%), from €4,308 to €6,115
of which Non-recurring financial income: +€1,547
- Gross operating margin -€1,325
down €1,325 (-28.5%), from -€4,646 to -€5,971
- Other operating charges +€100
up €100 (+4.0%), from €2,529 to €2,629
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 | €169,868 | €161,273 | -€8,595 | -5.1% |
| Fixed assets | 21/28 | €61,422 | €57,257 | -€4,165 | -6.8% |
| Tangible fixed assets | 22/27 | €61,422 | €57,257 | -€4,165 | -6.8% |
| Land and buildings | 22 | €61,422 | €57,257 | -€4,165 | -6.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €108,446 | €104,017 | -€4,429 | -4.1% |
| Amounts receivable within one year | 40/41 | €445 | €520 | +€75 | +16.9% |
| Other amounts receivable | 41 | €445 | €520 | +€75 | +16.9% |
| Current investments | 50/53 | €97,374 | €79,578 | -€17,796 | -18.3% |
| Cash at bank and in hand | 54/58 | €10,026 | €23,294 | +€13,268 | +132.3% |
| Deferred charges and accrued income | 490/1 | €602 | €625 | +€23 | +3.9% |
| Total equity and liabilities | 10/49 | €169,868 | €161,273 | -€8,595 | -5.1% |
| Equity | 10/15 | €64,220 | €57,347 | -€6,873 | -10.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,980 | -€10,853 | -€6,873 | -172.7% |
| Amounts payable | 17/49 | €105,648 | €103,927 | -€1,722 | -1.6% |
| Amounts payable within one year | 42/48 | €105,648 | €103,927 | -€1,722 | -1.6% |
| Other amounts payable | 47/48 | €105,648 | €103,927 | -€1,722 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,165 | €4,165 | = | 0.0% |
| Other operating charges | 640/8 | €2,529 | €2,629 | +€100 | +4.0% |
| Gross operating margin | 9900 | -€4,646 | -€5,971 | -€1,325 | -28.5% |
| Operating profit (loss) | 9901 | -€11,340 | -€12,765 | -€1,425 | -12.6% |
| Financial income | 75/76B | €4,308 | €6,115 | +€1,807 | +41.9% |
| Recurring financial income | 75 | €2,017 | €2,278 | +€260 | +12.9% |
| Non-recurring financial income | 76B | €2,290 | €3,837 | +€1,547 | +67.5% |
| Financial charges | 65/66B | €76 | €59 | -€17 | -22.3% |
| Recurring financial charges | 65 | €76 | €59 | -€17 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,108 | -€6,709 | +€399 | +5.6% |
| Income taxes | 67/77 | €159 | €164 | +€5 | +3.3% |
| Profit (loss) for the period | 9904 | -€7,267 | -€6,873 | +€393 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,267 | -€6,873 | +€393 | +5.4% |
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 4 October 2026 via checked.be.