ROMBERAMA: 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.
ROMBERAMA
Largest movements
- Cash +€124,643
up €124,643 (+93.2%), from €133,744 to €258,387
mainly Depreciation (+€167,193) and Short-term financial debts (+€100,000)
- Tangible fixed assets -€94,726
down €94,726 (-7.9%), from €1.2m to €1.1m
of which Plant, machinery and equipment: -€75,257
- Intangible fixed assets -€77,252
down €77,252 (-100.0%), from €77,252 to €0
- Receivables within one year -€42,230
down €42,230 (-14.5%), from €291,707 to €249,477
of which Other amounts receivable: -€26,794
- Stocks and contracts +€39,349
up €39,349 (+26.4%), from €148,829 to €188,178
- Debts after one year -€166,080
down €166,080 (-26.0%), from €639,240 to €473,160
- Short-term financial debts +€100,000
new in 2025: €100,000
- Other debts +€51,190
up €51,190 (+84.2%), from €60,782 to €111,972
- Tax, wage and social debts +€22,642
up €22,642 (+186.1%), from €12,165 to €34,807
of which Taxes: +€20,248
- Gross operating margin -€77,766
down €77,766 (-16.6%), from €468,936 to €391,169
- Depreciation -€42,036
down €42,036 (-20.1%), from €209,228 to €167,193
- Financial income -€21,873
down €21,873 (-52.3%), from €41,799 to €19,926
- Financial charges -€13,390
down €13,390 (-37.5%), from €35,701 to €22,311
- Taxes -€6,121
down €6,121 (-86.2%), from €7,104 to €983
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 | €1,986,301 | €1,943,490 | -€42,811 | -2.2% |
| Fixed assets | 21/28 | €1,412,021 | €1,243,784 | -€168,237 | -11.9% |
| Intangible fixed assets | 21 | €77,252 | €0 | -€77,252 | -100.0% |
| Tangible fixed assets | 22/27 | €1,195,371 | €1,100,645 | -€94,726 | -7.9% |
| Land and buildings | 22 | €548,403 | €502,911 | -€45,492 | -8.3% |
| Plant, machinery and equipment | 23 | €645,077 | €569,820 | -€75,257 | -11.7% |
| Furniture and vehicles | 24 | €1,890 | €27,914 | +€26,023 | +1376.6% |
| Financial fixed assets | 28 | €139,399 | €143,139 | +€3,741 | +2.7% |
| Current assets | 29/58 | €574,280 | €699,706 | +€125,426 | +21.8% |
| Stocks and contracts in progress | 3 | €148,829 | €188,178 | +€39,349 | +26.4% |
| Stocks | 30/36 | €148,829 | €188,178 | +€39,349 | +26.4% |
| Amounts receivable within one year | 40/41 | €291,707 | €249,477 | -€42,230 | -14.5% |
| Trade receivables | 40 | €70,437 | €55,001 | -€15,436 | -21.9% |
| Other amounts receivable | 41 | €221,270 | €194,476 | -€26,794 | -12.1% |
| Cash at bank and in hand | 54/58 | €133,744 | €258,387 | +€124,643 | +93.2% |
| Deferred charges and accrued income | 490/1 | - | €3,664 | +€3,664 | |
| Total equity and liabilities | 10/49 | €1,986,301 | €1,943,490 | -€42,811 | -2.2% |
| Equity | 10/15 | €956,857 | €929,426 | -€27,431 | -2.9% |
| Contributions | 10/11 | €154,900 | €154,900 | = | 0.0% |
| Reserves | 13 | €667,571 | €656,765 | -€10,806 | -1.6% |
| Tax-exempt reserves | 132 | €95,065 | €83,182 | -€11,883 | -12.5% |
| Distributable reserves | 133 | €572,506 | €573,583 | +€1,077 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €134,386 | €117,761 | -€16,625 | -12.4% |
| Provisions and deferred taxes | 16 | €38,761 | €33,925 | -€4,836 | -12.5% |
| Deferred taxes | 168 | €38,761 | €33,925 | -€4,836 | -12.5% |
| Amounts payable | 17/49 | €990,683 | €980,139 | -€10,544 | -1.1% |
| Amounts payable after more than one year | 17 | €639,240 | €473,160 | -€166,080 | -26.0% |
| Financial debts | 170/4 | €639,240 | €473,160 | -€166,080 | -26.0% |
| Amounts payable within one year | 42/48 | €351,443 | €506,979 | +€155,536 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €166,080 | €166,080 | = | 0.0% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Other loans | 439 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €112,416 | €94,120 | -€18,296 | -16.3% |
| Suppliers | 440/4 | €112,416 | €94,120 | -€18,296 | -16.3% |
| Taxes, remuneration and social security | 45 | €12,165 | €34,807 | +€22,642 | +186.1% |
| Taxes | 450/3 | €10,569 | €30,818 | +€20,248 | +191.6% |
| Remuneration and social security | 454/9 | €1,596 | €3,990 | +€2,394 | +150.0% |
| Other amounts payable | 47/48 | €60,782 | €111,972 | +€51,190 | +84.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €219,375 | €217,057 | -€2,317 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,228 | €167,193 | -€42,036 | -20.1% |
| Other operating charges | 640/8 | €15,919 | €16,661 | +€742 | +4.7% |
| Non-recurring operating charges | 66A | - | €1,959 | +€1,959 | |
| Gross operating margin | 9900 | €468,936 | €391,169 | -€77,766 | -16.6% |
| Operating profit (loss) | 9901 | €24,414 | -€11,700 | -€36,114 | |
| Financial income | 75/76B | €41,799 | €19,926 | -€21,873 | -52.3% |
| Recurring financial income | 75 | €41,799 | €19,926 | -€21,873 | -52.3% |
| Financial charges | 65/66B | €35,701 | €22,311 | -€13,390 | -37.5% |
| Recurring financial charges | 65 | €35,701 | €22,311 | -€13,390 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €30,512 | -€14,085 | -€44,597 | |
| Transfer from deferred taxes | 780 | €4,261 | €4,261 | = | 0.0% |
| Income taxes | 67/77 | €7,104 | €983 | -€6,121 | -86.2% |
| Profit (loss) for the period | 9904 | €27,669 | -€10,806 | -€38,476 | |
| Transfer from tax-exempt reserves | 789 | €11,883 | €11,883 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €39,553 | €1,077 | -€38,476 | -97.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.