ROMBAUT KOEN: 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.
ROMBAUT KOEN
Largest movements
- Cash +€12,489
up €12,489 (+111%), from €11,300 to €23,789
mainly Depreciation (+€15,714) and Receivables within one year (+€9,710)
- Tangible fixed assets -€9,754
down €9,754 (-37.7%), from €25,898 to €16,145
of which Furniture and vehicles: -€12,431
- Receivables within one year -€9,710
down €9,710 (-47.6%), from €20,395 to €10,684
- Receivables after one year +€5,539
new in 2026: €5,539
- Intangible fixed assets -€1,731
down €1,731 (-46.2%), from €3,745 to €2,014
- Debts after one year -€5,825
down €5,825 (-34.7%), from €16,789 to €10,964
- Current portion of long-term debt +€1,440
up €1,440 (+12.8%), from €11,277 to €12,717
- Tax, wage and social debts -€788
down €788 (-26.1%), from €3,016 to €2,228
- Profit (loss) carried forward +€783
up €783 (+2.4%), from €32,946 to €33,729
- Purchases and services +€7,191
up €7,191 (+27.5%), from €26,112 to €33,302
- Turnover +€5,504
up €5,504 (+11.9%), from €46,074 to €51,578
- Gross operating margin -€1,687
down €1,687 (-8.5%), from €19,962 to €18,275
- Depreciation +€1,413
up €1,413 (+9.9%), from €14,301 to €15,714
- Taxes -€601
down €601 (-72.2%), from €832 to €232
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,783 | €65,499 | -€4,283 | -6.1% |
| Fixed assets | 21/28 | €29,703 | €18,218 | -€11,485 | -38.7% |
| Intangible fixed assets | 21 | €3,745 | €2,014 | -€1,731 | -46.2% |
| Tangible fixed assets | 22/27 | €25,898 | €16,145 | -€9,754 | -37.7% |
| Plant, machinery and equipment | 23 | - | €2,677 | +€2,677 | |
| Furniture and vehicles | 24 | €25,898 | €13,467 | -€12,431 | -48.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €40,079 | €47,281 | +€7,202 | +18.0% |
| Amounts receivable after more than one year | 29 | - | €5,539 | +€5,539 | |
| Trade receivables | 290 | - | €5,539 | +€5,539 | |
| Stocks and contracts in progress | 3 | €8,385 | €7,268 | -€1,117 | -13.3% |
| Stocks | 30/36 | €8,385 | €7,268 | -€1,117 | -13.3% |
| Amounts receivable within one year | 40/41 | €20,395 | €10,684 | -€9,710 | -47.6% |
| Trade receivables | 40 | €20,395 | €10,684 | -€9,710 | -47.6% |
| Cash at bank and in hand | 54/58 | €11,300 | €23,789 | +€12,489 | +111% |
| Total equity and liabilities | 10/49 | €69,783 | €65,499 | -€4,283 | -6.1% |
| Equity | 10/15 | €37,946 | €38,729 | +€783 | +2.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,946 | €33,729 | +€783 | +2.4% |
| Amounts payable | 17/49 | €31,837 | €26,771 | -€5,066 | -15.9% |
| Amounts payable after more than one year | 17 | €16,789 | €10,964 | -€5,825 | -34.7% |
| Financial debts | 170/4 | €16,789 | €10,964 | -€5,825 | -34.7% |
| Amounts payable within one year | 42/48 | €15,048 | €15,807 | +€758 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €11,277 | €12,717 | +€1,440 | +12.8% |
| Trade debts | 44 | €434 | €115 | -€318 | -73.4% |
| Suppliers | 440/4 | €434 | €115 | -€318 | -73.4% |
| Taxes, remuneration and social security | 45 | €3,016 | €2,228 | -€788 | -26.1% |
| Taxes | 450/3 | €3,016 | €2,228 | -€788 | -26.1% |
| Other amounts payable | 47/48 | €322 | €746 | +€424 | +132% |
| Turnover | 70 | €46,074 | €51,578 | +€5,504 | +11.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,112 | €33,302 | +€7,191 | +27.5% |
| Remuneration, social security and pensions | 62 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,301 | €15,714 | +€1,413 | +9.9% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €19,962 | €18,275 | -€1,687 | -8.5% |
| Operating profit (loss) | 9901 | €5,361 | €2,418 | -€2,943 | -54.9% |
| Financial charges | 65/66B | €1,591 | €1,403 | -€188 | -11.8% |
| Recurring financial charges | 65 | €1,396 | €1,403 | +€7 | +0.5% |
| Non-recurring financial charges | 66B | €194 | - | -€194 | |
| Profit (loss) for the period before taxes | 9903 | €3,770 | €1,015 | -€2,756 | -73.1% |
| Income taxes | 67/77 | €832 | €232 | -€601 | -72.2% |
| Profit (loss) for the period | 9904 | €2,938 | €783 | -€2,155 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,938 | €783 | -€2,155 | -73.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.