Rombaut Plant: 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 Plant
Largest movements
- Stocks and contracts +€114,206
up €114,206 (+35.2%), from €324,416 to €438,621
- Cash -€103,287
down €103,287 (-73.4%), from €140,766 to €37,480
mainly Stocks and contracts (-€114,206) and Trade debts (-€34,263)
- Tangible fixed assets -€39,707
down €39,707 (-18.5%), from €214,215 to €174,508
- Receivables within one year +€27,415
up €27,415 (+18.7%), from €146,890 to €174,304
of which Trade receivables: +€27,427
- Profit (loss) carried forward +€62,185
up €62,185 (+85.1%), from -€73,045 to -€10,860
- Trade debts -€34,263
down €34,263 (-33.9%), from €100,943 to €66,680
- Other debts -€20,257
down €20,257 (-7.2%), from €279,416 to €259,159
- Debts after one year -€15,056
down €15,056 (-5.4%), from €278,027 to €262,972
- Gross operating margin +€61,170
up €61,170 (+43.0%), from €142,311 to €203,481
- Staff costs +€10,555
up €10,555 (+9.2%), from €114,151 to €124,706
- Depreciation +€8,248
up €8,248 (+15.9%), from €52,012 to €60,260
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 | €828,444 | €825,897 | -€2,548 | -0.3% |
| Fixed assets | 21/28 | €215,199 | €175,492 | -€39,707 | -18.5% |
| Tangible fixed assets | 22/27 | €214,215 | €174,508 | -€39,707 | -18.5% |
| Land and buildings | 22 | €53,400 | €39,824 | -€13,576 | -25.4% |
| Plant, machinery and equipment | 23 | €95,528 | €96,973 | +€1,445 | +1.5% |
| Furniture and vehicles | 24 | €52,486 | €37,711 | -€14,775 | -28.2% |
| Leasing and similar rights | 25 | €12,801 | €0 | -€12,801 | -100% |
| Financial fixed assets | 28 | €983 | €983 | = | 0.0% |
| Current assets | 29/58 | €613,246 | €650,405 | +€37,159 | +6.1% |
| Stocks and contracts in progress | 3 | €324,416 | €438,621 | +€114,206 | +35.2% |
| Stocks | 30/36 | €324,416 | €438,621 | +€114,206 | +35.2% |
| Amounts receivable within one year | 40/41 | €146,890 | €174,304 | +€27,415 | +18.7% |
| Trade receivables | 40 | €146,168 | €173,595 | +€27,427 | +18.8% |
| Other amounts receivable | 41 | €722 | €710 | -€13 | -1.7% |
| Cash at bank and in hand | 54/58 | €140,766 | €37,480 | -€103,287 | -73.4% |
| Deferred charges and accrued income | 490/1 | €1,174 | €0 | -€1,174 | -100% |
| Total equity and liabilities | 10/49 | €828,444 | €825,897 | -€2,548 | -0.3% |
| Equity | 10/15 | €66,681 | €128,865 | +€62,185 | +93.3% |
| Contributions | 10/11 | €134,000 | €134,000 | = | 0.0% |
| Reserves | 13 | €5,725 | €5,725 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,725 | €5,725 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,725 | €5,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,045 | -€10,860 | +€62,185 | +85.1% |
| Amounts payable | 17/49 | €761,764 | €697,031 | -€64,732 | -8.5% |
| Amounts payable after more than one year | 17 | €278,027 | €262,972 | -€15,056 | -5.4% |
| Financial debts | 170/4 | €278,027 | €262,972 | -€15,056 | -5.4% |
| Amounts payable within one year | 42/48 | €483,736 | €431,122 | -€52,614 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €70,963 | €78,701 | +€7,738 | +10.9% |
| Financial debts | 43 | €2,496 | €0 | -€2,496 | -100% |
| Credit institutions | 430/8 | €2,496 | €0 | -€2,496 | -100% |
| Trade debts | 44 | €100,943 | €66,680 | -€34,263 | -33.9% |
| Suppliers | 440/4 | €100,943 | €66,680 | -€34,263 | -33.9% |
| Taxes, remuneration and social security | 45 | €29,918 | €26,583 | -€3,335 | -11.1% |
| Taxes | 450/3 | €16,946 | €12,409 | -€4,537 | -26.8% |
| Remuneration and social security | 454/9 | €12,972 | €14,175 | +€1,202 | +9.3% |
| Other amounts payable | 47/48 | €279,416 | €259,159 | -€20,257 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €2,938 | +€2,938 | |
| Non-recurring operating income | 76A | - | €5,447 | +€5,447 | |
| Remuneration, social security and pensions | 62 | €114,151 | €124,706 | +€10,555 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,012 | €60,260 | +€8,248 | +15.9% |
| Other operating charges | 640/8 | €4,326 | €6,089 | +€1,763 | +40.8% |
| Gross operating margin | 9900 | €142,311 | €203,481 | +€61,170 | +43.0% |
| Operating profit (loss) | 9901 | -€28,177 | €12,426 | +€40,603 | |
| Financial income | 75/76B | €1,240 | €157 | -€1,083 | -87.3% |
| Recurring financial income | 75 | €1,240 | €157 | -€1,083 | -87.3% |
| Financial charges | 65/66B | €8,681 | €10,399 | +€1,718 | +19.8% |
| Recurring financial charges | 65 | €8,681 | €10,399 | +€1,718 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | -€35,618 | €2,185 | +€37,803 | |
| Profit (loss) for the period | 9904 | -€35,618 | €2,185 | +€37,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,618 | €2,185 | +€37,803 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.