ROMBAUT LEEN: 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 LEEN
Largest movements
- Cash -€6,273
down €6,273 (-4.0%), from €156,457 to €150,184
mainly Tax, wage and social debts (-€11,793) and Trade debts (-€8,486)
- Deferred charges and accrued income -€5,169
down €5,169 (-78.3%), from €6,598 to €1,429
- Current investments +€1,997
up €1,997 (+13.3%), from €15,000 to €16,997
- Reserves +€15,481
up €15,481 (+12.3%), from €126,161 to €141,641
- Tax, wage and social debts -€11,793
down €11,793 (-95.9%), from €12,293 to €500
of which Taxes: -€8,393
- Trade debts -€8,486
down €8,486 (-78.1%), from €10,869 to €2,383
- Debts after one year -€5,375
down €5,375 (-15.2%), from €35,266 to €29,891
- Accrued charges and deferred income -€2,398
down €2,398 (-48.4%), from €4,955 to €2,557
- Gross operating margin -€24,046
down €24,046 (-45.6%), from €52,704 to €28,657
- Taxes -€5,576
down €5,576 (-41.6%), from €13,393 to €7,817
- Financial income +€2,003
up €2,003 (+6,676,433%), from €0 to €2,003
- Financial charges -€886
down €886 (-17.0%), from €5,224 to €4,338
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.
Derived cash bridge
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 | €197,033 | €184,461 | -€12,571 | -6.4% |
| Fixed assets | 21/28 | €5,356 | €3,913 | -€1,443 | -26.9% |
| Tangible fixed assets | 22/27 | €5,356 | €3,913 | -€1,443 | -26.9% |
| Furniture and vehicles | 24 | €5,356 | €3,913 | -€1,443 | -26.9% |
| Current assets | 29/58 | €191,677 | €180,549 | -€11,129 | -5.8% |
| Amounts receivable within one year | 40/41 | €13,623 | €11,939 | -€1,684 | -12.4% |
| Trade receivables | 40 | €13,623 | €9,731 | -€3,891 | -28.6% |
| Other amounts receivable | 41 | - | €2,208 | +€2,208 | |
| Current investments | 50/53 | €15,000 | €16,997 | +€1,997 | +13.3% |
| Cash at bank and in hand | 54/58 | €156,457 | €150,184 | -€6,273 | -4.0% |
| Deferred charges and accrued income | 490/1 | €6,598 | €1,429 | -€5,169 | -78.3% |
| Total equity and liabilities | 10/49 | €197,033 | €184,461 | -€12,571 | -6.4% |
| Equity | 10/15 | €132,361 | €147,841 | +€15,481 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,161 | €141,641 | +€15,481 | +12.3% |
| Distributable reserves | 133 | €126,161 | €141,641 | +€15,481 | +12.3% |
| Amounts payable | 17/49 | €64,672 | €36,620 | -€28,052 | -43.4% |
| Amounts payable after more than one year | 17 | €35,266 | €29,891 | -€5,375 | -15.2% |
| Other amounts payable | 178/9 | €35,266 | €29,891 | -€5,375 | -15.2% |
| Amounts payable within one year | 42/48 | €24,451 | €4,172 | -€20,279 | -82.9% |
| Financial debts | 43 | €1,289 | €1,289 | = | 0.0% |
| Credit institutions | 430/8 | €1,289 | €1,289 | = | 0.0% |
| Trade debts | 44 | €10,869 | €2,383 | -€8,486 | -78.1% |
| Suppliers | 440/4 | €10,869 | €2,383 | -€8,486 | -78.1% |
| Taxes, remuneration and social security | 45 | €12,293 | €500 | -€11,793 | -95.9% |
| Taxes | 450/3 | €8,393 | - | -€8,393 | |
| Remuneration and social security | 454/9 | €3,900 | €500 | -€3,400 | -87.2% |
| Accrued charges and deferred income | 492/3 | €4,955 | €2,557 | -€2,398 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,388 | €2,068 | -€319 | -13.4% |
| Other operating charges | 640/8 | €1,436 | €956 | -€480 | -33.4% |
| Gross operating margin | 9900 | €52,704 | €28,657 | -€24,046 | -45.6% |
| Operating profit (loss) | 9901 | €48,880 | €25,633 | -€23,247 | -47.6% |
| Financial income | 75/76B | €0 | €2,003 | +€2,003 | +6,676,433% |
| Recurring financial income | 75 | €0 | €2,003 | +€2,003 | +6,676,433% |
| Financial charges | 65/66B | €5,224 | €4,338 | -€886 | -17.0% |
| Recurring financial charges | 65 | €5,224 | €4,338 | -€886 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €43,657 | €23,298 | -€20,359 | -46.6% |
| Income taxes | 67/77 | €13,393 | €7,817 | -€5,576 | -41.6% |
| Profit (loss) for the period | 9904 | €30,263 | €15,481 | -€14,783 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,263 | €15,481 | -€14,783 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.