ROMART DESIGN: 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.
ROMART DESIGN
Largest movements
- Receivables within one year +€20,714
up €20,714 (+65.3%), from €31,718 to €52,432
of which Other amounts receivable: +€34,369
- Cash -€12,691
down €12,691 (-78.4%), from €16,187 to €3,496
mainly Receivables within one year (-€20,714) and Investment in fixed assets (net) (-€10,862)
- Tangible fixed assets +€8,425
new in 2025: €8,425
- Profit (loss) carried forward +€20,195
up €20,195 (+166%), from €12,161 to €32,356
- Trade debts -€7,523
down €7,523 (-28.4%), from €26,502 to €18,979
- Tax, wage and social debts +€5,622
up €5,622 (+165%), from €3,404 to €9,026
- Debts after one year -€1,067
no longer reported in 2025 (was €1,067)
- Current portion of long-term debt -€779
down €779 (-42.2%), from €1,846 to €1,067
- Gross operating margin +€9,846
up €9,846 (+52.7%), from €18,692 to €28,538
- Taxes +€2,219
up €2,219 (+65.2%), from €3,403 to €5,622
- Other operating charges +€1,125
new in 2025: €1,125
- Financial income +€1,084
up €1,084 (+260%), from €417 to €1,501
- Financial charges -€318
down €318 (-32.5%), from €978 to €660
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 | €47,980 | €64,428 | +€16,448 | +34.3% |
| Fixed assets | 21/28 | €75 | €8,500 | +€8,425 | +11,233% |
| Tangible fixed assets | 22/27 | - | €8,425 | +€8,425 | |
| Furniture and vehicles | 24 | - | €8,425 | +€8,425 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €47,905 | €55,928 | +€8,023 | +16.7% |
| Amounts receivable within one year | 40/41 | €31,718 | €52,432 | +€20,714 | +65.3% |
| Trade receivables | 40 | €17,050 | €3,395 | -€13,655 | -80.1% |
| Other amounts receivable | 41 | €14,668 | €49,037 | +€34,369 | +234% |
| Cash at bank and in hand | 54/58 | €16,187 | €3,496 | -€12,691 | -78.4% |
| Total equity and liabilities | 10/49 | €47,980 | €64,428 | +€16,448 | +34.3% |
| Equity | 10/15 | €15,161 | €35,356 | +€20,195 | +133% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,161 | €32,356 | +€20,195 | +166% |
| Amounts payable | 17/49 | €32,819 | €29,072 | -€3,747 | -11.4% |
| Amounts payable after more than one year | 17 | €1,067 | - | -€1,067 | |
| Financial debts | 170/4 | €1,067 | - | -€1,067 | |
| Amounts payable within one year | 42/48 | €31,752 | €29,072 | -€2,680 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €1,846 | €1,067 | -€779 | -42.2% |
| Trade debts | 44 | €26,502 | €18,979 | -€7,523 | -28.4% |
| Suppliers | 440/4 | €26,502 | €18,979 | -€7,523 | -28.4% |
| Taxes, remuneration and social security | 45 | €3,404 | €9,026 | +€5,622 | +165% |
| Taxes | 450/3 | €3,404 | €9,026 | +€5,622 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,567 | €2,437 | -€130 | -5.1% |
| Other operating charges | 640/8 | - | €1,125 | +€1,125 | |
| Gross operating margin | 9900 | €18,692 | €28,538 | +€9,846 | +52.7% |
| Operating profit (loss) | 9901 | €16,125 | €24,976 | +€8,851 | +54.9% |
| Financial income | 75/76B | €417 | €1,501 | +€1,084 | +260% |
| Recurring financial income | 75 | €417 | €1,501 | +€1,084 | +260% |
| Financial charges | 65/66B | €978 | €660 | -€318 | -32.5% |
| Recurring financial charges | 65 | €978 | €660 | -€318 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €15,564 | €25,817 | +€10,253 | +65.9% |
| Income taxes | 67/77 | €3,403 | €5,622 | +€2,219 | +65.2% |
| Profit (loss) for the period | 9904 | €12,161 | €20,195 | +€8,034 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,161 | €20,195 | +€8,034 | +66.1% |
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 27 October 2026 via checked.be.