ROMBOUTS B2B: 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.
What changed
ROMBOUTS B2B
NACE 46.649, Wholesale of other machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€346,839
2024 · €631,291-€284,452
Equity
€3.1m
2024 · €2.8m+€346,839
Cash
€162,458
2024 · €1.3m-€1.1m
Balance sheet total
€5.0m
2024 · €3.4m+€1.5m
Largest movements
Assets
- Financial fixed assets +€2.2m
new in 2025: €2.2m
- Cash -€1.1m
down €1.1m (-87.0%), from €1.3m to €162,458
mainly Investment in fixed assets (net) (-€2.7m) and Receivables within one year (-€425,524)
- Receivables within one year +€425,524
up €425,524 (+41.0%), from €1.0m to €1.5m
of which Trade receivables: +€303,931
- Stocks and contracts +€52,893
up €52,893 (+24.0%), from €220,829 to €273,721
of which Stocks: +€52,893
Equity and liabilities
- Debts after one year +€811,649
new in 2025: €811,649
- Profit (loss) carried forward +€346,839
up €346,839, from -€161,940 to €184,899
- Trade debts +€300,102
up €300,102 (+124.9%), from €240,249 to €540,351
- Current portion of long-term debt +€188,351
new in 2025: €188,351
- Accrued charges and deferred income -€97,256
down €97,256 (-78.5%), from €123,946 to €26,690
Income statement
- Goods and materials +€950,868
up €950,868 (+25.6%), from €3.7m to €4.7m
of which Purchases: +€991,338
- Turnover +€705,522
up €705,522 (+11.3%), from €6.2m to €6.9m
- Services and other goods +€240,080
up €240,080 (+26.1%), from €919,857 to €1.2m
- Other operating income +€193,295
up €193,295 (+26.2%), from €737,887 to €931,182
- Depreciation +€69,492
up €69,492 (+13.3%), from €523,345 to €592,837
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.
Result 2024
€631,291
Turnover
+€705,522
Other operating income
+€193,295
Goods and materials
-€950,868
Services and other goods
-€240,080
Staff costs
+€32,355
Depreciation
-€69,492
Write-downs
+€37,465
Other operating charges
-€8,175
Financial income
+€38,556
Financial charges
-€3,496
Taxes
-€19,535
Result 2025
€346,839
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.
From operations
+€656,779
Investment
-€2.7m
Financing
+€1.0m
Cash 2024
€1.3m
From operations (derived)
+€656,779
Net result for the year
+€346,839
Depreciation
+€592,837
Stocks and contracts
-€52,893
Receivables within one year
-€425,524
Deferred charges and accrued income
+€11,390
Trade debts
+€300,102
Tax, wage and social debts
-€18,716
Accrued charges and deferred income
-€97,256
Investment (derived)
-€2.7m
Investment in fixed assets (net)
-€2.7m
Financing
+€1.0m
Debts after one year
+€811,649
Current portion of long-term debt
+€188,351
Cash 2025
€162,458
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,423,333 | €4,954,302 | +€1.5m | +44.7% |
| Fixed assets | 21/28 | €878,739 | €3,033,448 | +€2.2m | +245.2% |
| Intangible fixed assets | 21 | €61,123 | €46,534 | -€14,589 | -23.9% |
| Tangible fixed assets | 22/27 | €817,616 | €786,914 | -€30,702 | -3.8% |
| Plant, machinery and equipment | 23 | €92,287 | €82,212 | -€10,074 | -10.9% |
| Furniture and vehicles | 24 | €4,577 | €4,453 | -€124 | -2.7% |
| Other tangible fixed assets | 26 | €720,752 | €700,249 | -€20,503 | -2.8% |
| Financial fixed assets | 28 | - | €2,200,000 | +€2.2m | |
| Affiliated companies | 280/1 | - | €2,200,000 | +€2.2m | |
| Amounts receivable | 281 | - | €2,200,000 | +€2.2m | |
| Current assets | 29/58 | €2,544,594 | €1,920,854 | -€623,741 | -24.5% |
| Stocks and contracts in progress | 3 | €220,829 | €273,721 | +€52,893 | +24.0% |
| Stocks | 30/36 | €220,829 | €273,721 | +€52,893 | +24.0% |
| Goods purchased for resale | 34 | €194,999 | €229,683 | +€34,684 | +17.8% |
| Advance payments | 36 | €25,829 | €44,038 | +€18,209 | +70.5% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,037,347 | €1,462,871 | +€425,524 | +41.0% |
| Trade receivables | 40 | €1,033,303 | €1,337,235 | +€303,931 | +29.4% |
| Other amounts receivable | 41 | €4,043 | €125,636 | +€121,593 | +3007.3% |
| Cash at bank and in hand | 54/58 | €1,253,226 | €162,458 | -€1.1m | -87.0% |
| Deferred charges and accrued income | 490/1 | €33,193 | €21,804 | -€11,390 | -34.3% |
| Total equity and liabilities | 10/49 | €3,423,333 | €4,954,302 | +€1.5m | +44.7% |
| Equity | 10/15 | €2,788,060 | €3,134,899 | +€346,839 | +12.4% |
| Contributions | 10/11 | €2,950,000 | €2,950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,940 | €184,899 | +€346,839 | |
| Amounts payable | 17/49 | €635,273 | €1,819,402 | +€1.2m | +186.4% |
| Amounts payable after more than one year | 17 | - | €811,649 | +€811,649 | |
| Financial debts | 170/4 | - | €811,649 | +€811,649 | |
| Credit institutions | 173 | - | €811,649 | +€811,649 | |
| Amounts payable within one year | 42/48 | €511,327 | €981,063 | +€469,736 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | - | €188,351 | +€188,351 | |
| Trade debts | 44 | €240,249 | €540,351 | +€300,102 | +124.9% |
| Suppliers | 440/4 | €240,249 | €540,351 | +€300,102 | +124.9% |
| Taxes, remuneration and social security | 45 | €271,078 | €252,362 | -€18,716 | -6.9% |
| Taxes | 450/3 | €67,589 | €66,150 | -€1,440 | -2.1% |
| Remuneration and social security | 454/9 | €203,488 | €186,212 | -€17,276 | -8.5% |
| Accrued charges and deferred income | 492/3 | €123,946 | €26,690 | -€97,256 | -78.5% |
| Operating income | 70/76A | €6,972,605 | €7,871,422 | +€898,817 | +12.9% |
| Turnover | 70 | €6,234,718 | €6,940,240 | +€705,522 | +11.3% |
| Other operating income | 74 | €737,887 | €931,182 | +€193,295 | +26.2% |
| Operating charges | 60/66A | €6,229,972 | €7,428,766 | +€1.2m | +19.2% |
| Goods for resale, raw materials and consumables | 60 | €3,709,889 | €4,660,757 | +€950,868 | +25.6% |
| Purchases | 600/8 | €3,730,670 | €4,722,008 | +€991,338 | +26.6% |
| Change in stocks: decrease (increase) | 609 | -€20,781 | -€61,252 | -€40,471 | -194.7% |
| Services and other goods | 61 | €919,857 | €1,159,937 | +€240,080 | +26.1% |
| Remuneration, social security and pensions | 62 | €1,003,533 | €971,178 | -€32,355 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523,345 | €592,837 | +€69,492 | +13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €68,879 | €31,414 | -€37,465 | -54.4% |
| Other operating charges | 640/8 | €4,469 | €12,644 | +€8,175 | +182.9% |
| Operating profit (loss) | 9901 | €742,633 | €442,656 | -€299,977 | -40.4% |
| Financial income | 75/76B | €471 | €39,027 | +€38,556 | +8193.0% |
| Recurring financial income | 75 | €471 | €39,027 | +€38,556 | +8193.0% |
| Income from financial fixed assets | 750 | - | €38,791 | +€38,791 | |
| Other financial income | 752/9 | €471 | €236 | -€235 | -49.9% |
| Financial charges | 65/66B | €5,777 | €9,273 | +€3,496 | +60.5% |
| Recurring financial charges | 65 | €5,777 | €9,273 | +€3,496 | +60.5% |
| Debt charges | 650 | €1,241 | €4,623 | +€3,382 | +272.4% |
| Other financial charges | 652/9 | €4,536 | €4,650 | +€114 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €737,327 | €472,410 | -€264,917 | -35.9% |
| Income taxes | 67/77 | €106,036 | €125,571 | +€19,535 | +18.4% |
| Taxes | 670/3 | €106,036 | €125,571 | +€19,535 | +18.4% |
| Profit (loss) for the period | 9904 | €631,291 | €346,839 | -€284,452 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €631,291 | €346,839 | -€284,452 | -45.1% |
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 8 October 2026 via checked.be.