ROMBAUT: 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.
ROMBAUT
Largest movements
- Receivables within one year -€7,519
down €7,519 (-80.1%), from €9,387 to €1,868
of which Other amounts receivable: -€6,836
- Cash +€5,176
up €5,176 (+8.6%), from €59,913 to €65,089
mainly Receivables within one year (+€7,519) and Other debts (+€6,453)
- Reserves -€12,823
down €12,823 (-26.1%), from €49,128 to €36,305
of which Distributable reserves: -€12,823
- Other debts +€6,453
up €6,453, from €0 to €6,453
- Tax, wage and social debts +€4,232
up €4,232 (+275.4%), from €1,537 to €5,769
- Gross operating margin -€2,283
down €2,283 (-21.3%), from €10,723 to €8,440
- Taxes -€531
down €531 (-18.9%), from €2,808 to €2,277
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 | €69,471 | €67,127 | -€2,344 | -3.4% |
| Current assets | 29/58 | €69,471 | €67,127 | -€2,344 | -3.4% |
| Amounts receivable within one year | 40/41 | €9,387 | €1,868 | -€7,519 | -80.1% |
| Trade receivables | 40 | €2,551 | €1,868 | -€683 | -26.8% |
| Other amounts receivable | 41 | €6,836 | €0 | -€6,836 | -100.0% |
| Cash at bank and in hand | 54/58 | €59,913 | €65,089 | +€5,176 | +8.6% |
| Deferred charges and accrued income | 490/1 | €170 | €170 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €69,471 | €67,127 | -€2,344 | -3.4% |
| Equity | 10/15 | €67,728 | €54,905 | -€12,823 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,128 | €36,305 | -€12,823 | -26.1% |
| Non-distributable reserves | 130/1 | €1,920 | €1,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,920 | €1,920 | = | 0.0% |
| Distributable reserves | 133 | €47,208 | €34,385 | -€12,823 | -27.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,742 | €12,222 | +€10,479 | +601.5% |
| Amounts payable within one year | 42/48 | €1,742 | €12,222 | +€10,479 | +601.5% |
| Trade debts | 44 | €206 | €0 | -€206 | -100.0% |
| Suppliers | 440/4 | €206 | €0 | -€206 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,537 | €5,769 | +€4,232 | +275.4% |
| Taxes | 450/3 | €1,537 | €5,769 | +€4,232 | +275.4% |
| Other amounts payable | 47/48 | €0 | €6,453 | +€6,453 | |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €10,723 | €8,440 | -€2,283 | -21.3% |
| Operating profit (loss) | 9901 | €10,131 | €7,830 | -€2,301 | -22.7% |
| Financial income | 75/76B | €29 | €1 | -€28 | -98.3% |
| Recurring financial income | 75 | €29 | €1 | -€28 | -98.3% |
| Financial charges | 65/66B | €164 | €148 | -€16 | -9.7% |
| Recurring financial charges | 65 | €164 | €148 | -€16 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €9,996 | €7,682 | -€2,314 | -23.1% |
| Income taxes | 67/77 | €2,808 | €2,277 | -€531 | -18.9% |
| Profit (loss) for the period | 9904 | €7,188 | €5,405 | -€1,782 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,188 | €5,405 | -€1,782 | -24.8% |
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 3 October 2026 via checked.be.