ROMBI: 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.
ROMBI
Largest movements
- Financial fixed assets -€24,634
down €24,634 (-2.0%), from €1.3m to €1.2m
- Reserves -€59,014
down €59,014 (-18.5%), from €318,783 to €259,769
- Profit (loss) carried forward +€17,796
no longer reported in 2025 (was -€17,796)
- Accrued charges and deferred income +€14,783
up €14,783 (+71.9%), from €20,562 to €35,345
- Financial charges +€24,819
up €24,819 (+169.9%), from €14,612 to €39,431
of which Non-recurring financial charges: +€24,634
- Gross operating margin +€1,433
up €1,433 (+70.5%), from -€2,033 to -€600
- Other operating charges +€34
up €34 (+3.0%), from €1,151 to €1,185
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 | €1,259,218 | €1,234,516 | -€24,702 | -2.0% |
| Fixed assets | 21/28 | €1,258,868 | €1,234,234 | -€24,634 | -2.0% |
| Financial fixed assets | 28 | €1,258,868 | €1,234,234 | -€24,634 | -2.0% |
| Current assets | 29/58 | €350 | €282 | -€68 | -19.5% |
| Amounts receivable within one year | 40/41 | €200 | €200 | = | 0.0% |
| Other amounts receivable | 41 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72 | €4 | -€68 | -94.7% |
| Deferred charges and accrued income | 490/1 | €78 | €78 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,259,218 | €1,234,516 | -€24,702 | -2.0% |
| Equity | 10/15 | €500,986 | €459,769 | -€41,217 | -8.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €318,783 | €259,769 | -€59,014 | -18.5% |
| Distributable reserves | 133 | €318,783 | €259,769 | -€59,014 | -18.5% |
| Profit (loss) carried forward | 14 | -€17,796 | - | +€17,796 | |
| Amounts payable | 17/49 | €758,231 | €774,747 | +€16,515 | +2.2% |
| Amounts payable after more than one year | 17 | €736,518 | €738,336 | +€1,818 | +0.2% |
| Financial debts | 170/4 | €736,518 | €738,336 | +€1,818 | +0.2% |
| Amounts payable within one year | 42/48 | €1,151 | €1,065 | -€86 | -7.4% |
| Trade debts | 44 | €1,151 | €1,065 | -€86 | -7.4% |
| Suppliers | 440/4 | €1,151 | €1,065 | -€86 | -7.4% |
| Accrued charges and deferred income | 492/3 | €20,562 | €35,345 | +€14,783 | +71.9% |
| Other operating charges | 640/8 | €1,151 | €1,185 | +€34 | +3.0% |
| Gross operating margin | 9900 | -€2,033 | -€600 | +€1,433 | +70.5% |
| Operating profit (loss) | 9901 | -€3,185 | -€1,786 | +€1,399 | +43.9% |
| Financial charges | 65/66B | €14,612 | €39,431 | +€24,819 | +169.9% |
| Recurring financial charges | 65 | €14,612 | €14,797 | +€185 | +1.3% |
| Non-recurring financial charges | 66B | - | €24,634 | +€24,634 | |
| Profit (loss) for the period before taxes | 9903 | -€17,796 | -€41,217 | -€23,421 | -131.6% |
| Profit (loss) for the period | 9904 | -€17,796 | -€41,217 | -€23,421 | -131.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,796 | -€41,217 | -€23,421 | -131.6% |
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 4 October 2026 via checked.be.