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
- Cash +€364,043
up €364,043 (+30.1%), from €1.2m to €1.6m
mainly Net result for the year (+€403,873) and Depreciation (+€145,579)
- Receivables within one year +€68,074
up €68,074 (+195.6%), from €34,799 to €102,873
of which Trade receivables: +€71,316
- Tangible fixed assets -€41,565
down €41,565 (-3.9%), from €1.1m to €1.0m
of which Land and buildings: -€75,201
- Reserves +€291,373
up €291,373 (+14.3%), from €2.0m to €2.3m
of which Distributable reserves: +€177,703
- Other debts +€120,159
up €120,159 (+54.5%), from €220,510 to €340,669
- Debts after one year -€51,349
down €51,349 (-31.2%), from €164,682 to €113,332
- Gross operating margin +€175,782
up €175,782 (+18.6%), from €945,943 to €1.1m
- Staff costs +€146,048
up €146,048 (+53.5%), from €273,131 to €419,179
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 | €2,554,943 | €2,945,495 | +€390,552 | +15.3% |
| Fixed assets | 21/28 | €1,062,326 | €1,020,761 | -€41,565 | -3.9% |
| Tangible fixed assets | 22/27 | €1,062,326 | €1,020,761 | -€41,565 | -3.9% |
| Land and buildings | 22 | €937,321 | €862,121 | -€75,201 | -8.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €125,005 | €158,641 | +€33,635 | +26.9% |
| Current assets | 29/58 | €1,492,616 | €1,924,733 | +€432,117 | +29.0% |
| Amounts receivable within one year | 40/41 | €34,799 | €102,873 | +€68,074 | +195.6% |
| Trade receivables | 40 | €29,907 | €101,223 | +€71,316 | +238.5% |
| Other amounts receivable | 41 | €4,892 | €1,650 | -€3,242 | -66.3% |
| Current investments | 50/53 | €247,125 | €247,125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,210,692 | €1,574,736 | +€364,043 | +30.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,554,943 | €2,945,495 | +€390,552 | +15.3% |
| Equity | 10/15 | €2,054,338 | €2,345,712 | +€291,373 | +14.2% |
| Contributions | 10/11 | €11,163 | €11,163 | = | 0.0% |
| Reserves | 13 | €2,042,732 | €2,334,105 | +€291,373 | +14.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €57,362 | €171,032 | +€113,670 | +198.2% |
| Distributable reserves | 133 | €1,985,370 | €2,163,073 | +€177,703 | +9.0% |
| Profit (loss) carried forward | 14 | €443 | €443 | = | 0.0% |
| Amounts payable | 17/49 | €500,604 | €599,783 | +€99,179 | +19.8% |
| Amounts payable after more than one year | 17 | €164,682 | €113,332 | -€51,349 | -31.2% |
| Financial debts | 170/4 | €164,682 | €113,332 | -€51,349 | -31.2% |
| Amounts payable within one year | 42/48 | €335,923 | €486,451 | +€150,528 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €54,945 | €51,349 | -€3,596 | -6.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,807 | €24,465 | +€17,658 | +259.4% |
| Suppliers | 440/4 | €6,807 | €24,465 | +€17,658 | +259.4% |
| Taxes, remuneration and social security | 45 | €53,660 | €69,967 | +€16,307 | +30.4% |
| Taxes | 450/3 | €24,863 | €26,453 | +€1,590 | +6.4% |
| Remuneration and social security | 454/9 | €28,797 | €43,514 | +€14,716 | +51.1% |
| Other amounts payable | 47/48 | €220,510 | €340,669 | +€120,159 | +54.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €273,131 | €419,179 | +€146,048 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,626 | €145,579 | -€47 | 0.0% |
| Other operating charges | 640/8 | €5,486 | €6,354 | +€868 | +15.8% |
| Gross operating margin | 9900 | €945,943 | €1,121,725 | +€175,782 | +18.6% |
| Operating profit (loss) | 9901 | €521,700 | €550,613 | +€28,913 | +5.5% |
| Financial income | 75/76B | €2,568 | €6,930 | +€4,362 | +169.9% |
| Recurring financial income | 75 | €2,568 | €6,930 | +€4,362 | +169.9% |
| Financial charges | 65/66B | €2,961 | -€1,593 | -€4,553 | |
| Recurring financial charges | 65 | €2,961 | -€1,593 | -€4,553 | |
| Profit (loss) for the period before taxes | 9903 | €521,308 | €559,136 | +€37,829 | +7.3% |
| Income taxes | 67/77 | €154,768 | €155,263 | +€494 | +0.3% |
| Profit (loss) for the period | 9904 | €366,539 | €403,873 | +€37,334 | +10.2% |
| Transfer to tax-exempt reserves | 689 | - | €113,670 | +€113,670 | |
| Profit (loss) for the period to be appropriated | 9905 | €366,539 | €290,203 | -€76,336 | -20.8% |
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 8 October 2026 via checked.be.