ROMBICON: 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.
ROMBICON
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year -€26,554
down €26,554 (-43.3%), from €61,365 to €34,811
of which Other amounts receivable: -€18,696
- Tangible fixed assets -€7,342
down €7,342 (-22.7%), from €32,402 to €25,060
of which Furniture and vehicles: -€8,487
- Cash +€6,270
new in 2025: €6,270
mainly Debts after one year (+€62,500) and Receivables within one year (+€26,554)
- Debts after one year +€62,500
new in 2025: €62,500
- Reserves -€26,090
down €26,090 (-22.7%), from €114,920 to €88,830
of which Distributable reserves: -€26,090
- Trade debts -€19,806
down €19,806 (-78.8%), from €25,137 to €5,332
- Profit (loss) carried forward +€7,551
up €7,551 (+9.8%), from -€77,260 to -€69,709
- Current portion of long-term debt -€3,405
down €3,405 (-21.4%), from €15,905 to €12,500
- Gross operating margin +€10,407
up €10,407 (+82.1%), from €12,677 to €23,083
- Financial charges -€5,658
down €5,658 (-66.3%), from €8,534 to €2,876
- Depreciation -€905
down €905 (-7.2%), from €12,491 to €11,586
- Other operating charges +€432
up €432 (+36.2%), from €1,195 to €1,627
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 | €94,028 | €116,408 | +€22,379 | +23.8% |
| Fixed assets | 21/28 | €32,402 | €25,060 | -€7,342 | -22.7% |
| Tangible fixed assets | 22/27 | €32,402 | €25,060 | -€7,342 | -22.7% |
| Plant, machinery and equipment | 23 | €1,290 | €510 | -€780 | -60.4% |
| Furniture and vehicles | 24 | €31,112 | €22,626 | -€8,487 | -27.3% |
| Other tangible fixed assets | 26 | - | €1,924 | +€1,924 | |
| Current assets | 29/58 | €61,626 | €91,347 | +€29,721 | +48.2% |
| Amounts receivable within one year | 40/41 | €61,365 | €34,811 | -€26,554 | -43.3% |
| Trade receivables | 40 | €17,052 | €9,194 | -€7,858 | -46.1% |
| Other amounts receivable | 41 | €44,313 | €25,617 | -€18,696 | -42.2% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | - | €6,270 | +€6,270 | |
| Deferred charges and accrued income | 490/1 | €261 | €267 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €94,028 | €116,408 | +€22,379 | +23.8% |
| Equity | 10/15 | €43,860 | €25,320 | -€18,539 | -42.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,920 | €88,830 | -€26,090 | -22.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €113,060 | €86,970 | -€26,090 | -23.1% |
| Profit (loss) carried forward | 14 | -€77,260 | -€69,709 | +€7,551 | +9.8% |
| Amounts payable | 17/49 | €50,168 | €91,087 | +€40,919 | +81.6% |
| Amounts payable after more than one year | 17 | - | €62,500 | +€62,500 | |
| Financial debts | 170/4 | - | €62,500 | +€62,500 | |
| Amounts payable within one year | 42/48 | €50,168 | €28,587 | -€21,581 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €15,905 | €12,500 | -€3,405 | -21.4% |
| Trade debts | 44 | €25,137 | €5,332 | -€19,806 | -78.8% |
| Suppliers | 440/4 | €25,137 | €5,332 | -€19,806 | -78.8% |
| Taxes, remuneration and social security | 45 | €9,126 | €10,755 | +€1,630 | +17.9% |
| Taxes | 450/3 | €9,126 | €8,005 | -€1,120 | -12.3% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,491 | €11,586 | -€905 | -7.2% |
| Other operating charges | 640/8 | €1,195 | €1,627 | +€432 | +36.2% |
| Gross operating margin | 9900 | €12,677 | €23,083 | +€10,407 | +82.1% |
| Operating profit (loss) | 9901 | -€1,009 | €9,871 | +€10,880 | |
| Financial income | 75/76B | €988 | €1,030 | +€42 | +4.2% |
| Recurring financial income | 75 | €988 | €1,030 | +€42 | +4.2% |
| Financial charges | 65/66B | €8,534 | €2,876 | -€5,658 | -66.3% |
| Recurring financial charges | 65 | €8,534 | €2,876 | -€5,658 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,555 | €8,024 | +€16,580 | |
| Income taxes | 67/77 | €480 | €474 | -€6 | -1.2% |
| Profit (loss) for the period | 9904 | -€9,035 | €7,551 | +€16,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,035 | €7,551 | +€16,585 |
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 3 October 2026 via checked.be.