ROMBAUT JOHAN: 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 JOHAN
Largest movements
- Tangible fixed assets -€30,924
down €30,924 (-20.8%), from €148,889 to €117,965
of which Furniture and vehicles: -€36,711
- Stocks and contracts +€29,560
up €29,560 (+69.8%), from €42,360 to €71,920
- Cash +€5,513
up €5,513 (+16.8%), from €32,771 to €38,284
mainly Depreciation (+€44,884) and Trade debts (+€13,890)
- Trade debts +€13,890
up €13,890 (+42.8%), from €32,421 to €46,312
- Tax, wage and social debts -€4,936
down €4,936 (-22.4%), from €22,074 to €17,138
of which Remuneration and social security: -€3,723
- Reserves -€4,667
down €4,667 (-6.0%), from €77,181 to €72,514
- Gross operating margin -€7,341
down €7,341 (-11.3%), from €64,998 to €57,657
- Taxes -€1,865
down €1,865 (-32.8%), from €5,687 to €3,823
- Other operating charges +€1,298
up €1,298 (+127.2%), from €1,021 to €2,319
- Financial charges -€1,150
down €1,150 (-23.7%), from €4,844 to €3,695
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 | €298,056 | €301,550 | +€3,494 | +1.2% |
| Fixed assets | 21/28 | €148,989 | €118,065 | -€30,924 | -20.8% |
| Tangible fixed assets | 22/27 | €148,889 | €117,965 | -€30,924 | -20.8% |
| Plant, machinery and equipment | 23 | €17,107 | €22,894 | +€5,787 | +33.8% |
| Furniture and vehicles | 24 | €131,782 | €95,071 | -€36,711 | -27.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €149,067 | €183,485 | +€34,418 | +23.1% |
| Stocks and contracts in progress | 3 | €42,360 | €71,920 | +€29,560 | +69.8% |
| Stocks | 30/36 | €42,360 | €71,920 | +€29,560 | +69.8% |
| Amounts receivable within one year | 40/41 | €65,764 | €67,808 | +€2,043 | +3.1% |
| Trade receivables | 40 | €55,514 | €57,308 | +€1,793 | +3.2% |
| Other amounts receivable | 41 | €10,250 | €10,500 | +€250 | +2.4% |
| Cash at bank and in hand | 54/58 | €32,771 | €38,284 | +€5,513 | +16.8% |
| Deferred charges and accrued income | 490/1 | €8,172 | €5,473 | -€2,699 | -33.0% |
| Total equity and liabilities | 10/49 | €298,056 | €301,550 | +€3,494 | +1.2% |
| Equity | 10/15 | €128,484 | €123,817 | -€4,667 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,181 | €72,514 | -€4,667 | -6.0% |
| Distributable reserves | 133 | €77,181 | €72,514 | -€4,667 | -6.0% |
| Profit (loss) carried forward | 14 | €32,703 | €32,703 | = | 0.0% |
| Amounts payable | 17/49 | €169,571 | €177,733 | +€8,161 | +4.8% |
| Amounts payable after more than one year | 17 | €75,756 | €76,759 | +€1,003 | +1.3% |
| Financial debts | 170/4 | €75,756 | €76,759 | +€1,003 | +1.3% |
| Amounts payable within one year | 42/48 | €93,815 | €100,694 | +€6,878 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €34,953 | €33,500 | -€1,453 | -4.2% |
| Trade debts | 44 | €32,421 | €46,312 | +€13,890 | +42.8% |
| Suppliers | 440/4 | €32,421 | €46,312 | +€13,890 | +42.8% |
| Taxes, remuneration and social security | 45 | €22,074 | €17,138 | -€4,936 | -22.4% |
| Taxes | 450/3 | €18,351 | €17,138 | -€1,213 | -6.6% |
| Remuneration and social security | 454/9 | €3,723 | €0 | -€3,723 | -100.0% |
| Other amounts payable | 47/48 | €4,367 | €3,744 | -€623 | -14.3% |
| Accrued charges and deferred income | 492/3 | - | €280 | +€280 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,322 | €44,884 | +€562 | +1.3% |
| Other operating charges | 640/8 | €1,021 | €2,319 | +€1,298 | +127.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €64,998 | €57,657 | -€7,341 | -11.3% |
| Operating profit (loss) | 9901 | €19,656 | €10,454 | -€9,201 | -46.8% |
| Financial income | 75/76B | €250 | €253 | +€3 | +1.2% |
| Recurring financial income | 75 | €250 | €253 | +€3 | +1.2% |
| Financial charges | 65/66B | €4,844 | €3,695 | -€1,150 | -23.7% |
| Recurring financial charges | 65 | €4,844 | €3,695 | -€1,150 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €15,061 | €7,012 | -€8,049 | -53.4% |
| Income taxes | 67/77 | €5,687 | €3,823 | -€1,865 | -32.8% |
| Profit (loss) for the period | 9904 | €9,374 | €3,190 | -€6,184 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,374 | €3,190 | -€6,184 | -66.0% |
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.