ROMBATIM: 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.
ROMBATIM
Largest movements
- Receivables within one year -€24,377
down €24,377 (-35.2%), from €69,315 to €44,939
of which Trade receivables: -€24,892
- Tangible fixed assets -€10,602
down €10,602 (-27.6%), from €38,424 to €27,821
of which Leasing and similar rights: -€6,628
- Receivables after one year +€4,000
new in 2025: €4,000
- Cash +€1,461
up €1,461 (+34.1%), from €4,283 to €5,744
mainly Receivables within one year (+€24,377) and Depreciation (+€12,901)
- Profit (loss) carried forward -€23,254
down €23,254 (-47.1%), from €49,327 to €26,074
- Debts after one year -€6,401
down €6,401 (-26.4%), from €24,254 to €17,853
- Tax, wage and social debts -€1,571
down €1,571 (-34.8%), from €4,514 to €2,943
of which Taxes: -€3,501
- Gross operating margin +€19,044
up €19,044 (+79.6%), from -€23,915 to -€4,871
- Depreciation -€910
down €910 (-6.6%), from €13,810 to €12,901
- Financial charges +€624
up €624 (+34.7%), from €1,798 to €2,422
- Other operating charges -€507
down €507 (-16.5%), from €3,075 to €2,568
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 | €114,963 | €85,391 | -€29,572 | -25.7% |
| Fixed assets | 21/28 | €38,424 | €27,821 | -€10,602 | -27.6% |
| Tangible fixed assets | 22/27 | €38,424 | €27,821 | -€10,602 | -27.6% |
| Plant, machinery and equipment | 23 | €1,241 | €2,613 | +€1,372 | +110.5% |
| Furniture and vehicles | 24 | €7,772 | €2,426 | -€5,346 | -68.8% |
| Leasing and similar rights | 25 | €29,411 | €22,783 | -€6,628 | -22.5% |
| Current assets | 29/58 | €76,540 | €57,570 | -€18,970 | -24.8% |
| Amounts receivable after more than one year | 29 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 291 | - | €4,000 | +€4,000 | |
| Amounts receivable within one year | 40/41 | €69,315 | €44,939 | -€24,377 | -35.2% |
| Trade receivables | 40 | €25,772 | €880 | -€24,892 | -96.6% |
| Other amounts receivable | 41 | €43,544 | €44,059 | +€515 | +1.2% |
| Cash at bank and in hand | 54/58 | €4,283 | €5,744 | +€1,461 | +34.1% |
| Deferred charges and accrued income | 490/1 | €2,941 | €2,888 | -€54 | -1.8% |
| Total equity and liabilities | 10/49 | €114,963 | €85,391 | -€29,572 | -25.7% |
| Equity | 10/15 | €69,787 | €46,534 | -€23,254 | -33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,327 | €26,074 | -€23,254 | -47.1% |
| Amounts payable | 17/49 | €45,176 | €38,857 | -€6,318 | -14.0% |
| Amounts payable after more than one year | 17 | €24,254 | €17,853 | -€6,401 | -26.4% |
| Financial debts | 170/4 | €24,254 | €17,853 | -€6,401 | -26.4% |
| Amounts payable within one year | 42/48 | €20,921 | €21,004 | +€83 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €6,016 | €6,401 | +€385 | +6.4% |
| Financial debts | 43 | €545 | €1,216 | +€672 | +123.4% |
| Credit institutions | 430/8 | €545 | €1,216 | +€672 | +123.4% |
| Trade debts | 44 | €9,374 | €9,971 | +€597 | +6.4% |
| Suppliers | 440/4 | €9,374 | €9,971 | +€597 | +6.4% |
| Taxes, remuneration and social security | 45 | €4,514 | €2,943 | -€1,571 | -34.8% |
| Taxes | 450/3 | €4,514 | €1,012 | -€3,501 | -77.6% |
| Remuneration and social security | 454/9 | - | €1,931 | +€1,931 | |
| Other amounts payable | 47/48 | €473 | €473 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,810 | €12,901 | -€910 | -6.6% |
| Other operating charges | 640/8 | €3,075 | €2,568 | -€507 | -16.5% |
| Gross operating margin | 9900 | -€23,915 | -€4,871 | +€19,044 | +79.6% |
| Operating profit (loss) | 9901 | -€40,800 | -€20,340 | +€20,460 | +50.1% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,798 | €2,422 | +€624 | +34.7% |
| Recurring financial charges | 65 | €1,798 | €2,422 | +€624 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | -€42,598 | -€22,755 | +€19,843 | +46.6% |
| Income taxes | 67/77 | €514 | €499 | -€15 | -2.9% |
| Profit (loss) for the period | 9904 | -€43,112 | -€23,254 | +€19,858 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,112 | -€23,254 | +€19,858 | +46.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.