Rombouts BVBA: 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.
Rombouts BVBA
Largest movements
- Cash +€67,514
up €67,514 (+361%), from €18,703 to €86,217
mainly Stocks and contracts (+€63,490) and Receivables within one year (+€24,317)
- Stocks and contracts -€63,490
down €63,490 (-53.7%), from €118,196 to €54,706
- Receivables within one year -€24,317
down €24,317 (-40.6%), from €59,915 to €35,598
of which Other amounts receivable: -€25,865
- Current investments -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Deferred charges and accrued income +€5,248
up €5,248 (+260%), from €2,021 to €7,269
- Reserves -€34,252
down €34,252 (-13.2%), from €259,122 to €224,870
of which Tax-exempt reserves: -€43,996
- Trade debts +€12,564
up €12,564 (+139%), from €9,036 to €21,601
- Other debts -€5,794
down €5,794 (-100%), from €5,794 to €0
- Gross operating margin -€50,739
down €50,739, from €40,898 to -€9,841
- Staff costs -€48,940
down €48,940 (-74.2%), from €65,983 to €17,043
- Depreciation -€8,344
down €8,344 (-53.6%), from €15,577 to €7,234
- Financial income -€1,317
down €1,317 (-57.7%), from €2,282 to €965
- Other operating charges -€546
down €546 (-41.5%), from €1,315 to €769
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 | €291,066 | €258,293 | -€32,773 | -11.3% |
| Fixed assets | 21/28 | €22,231 | €24,503 | +€2,272 | +10.2% |
| Tangible fixed assets | 22/27 | €22,231 | €24,503 | +€2,272 | +10.2% |
| Land and buildings | 22 | €1,230 | €922 | -€308 | -25.0% |
| Plant, machinery and equipment | 23 | €15,113 | €10,404 | -€4,709 | -31.2% |
| Furniture and vehicles | 24 | €5,227 | €12,681 | +€7,454 | +143% |
| Other tangible fixed assets | 26 | €661 | €496 | -€165 | -25.0% |
| Current assets | 29/58 | €268,835 | €233,790 | -€35,045 | -13.0% |
| Stocks and contracts in progress | 3 | €118,196 | €54,706 | -€63,490 | -53.7% |
| Stocks | 30/36 | €118,196 | €54,706 | -€63,490 | -53.7% |
| Amounts receivable within one year | 40/41 | €59,915 | €35,598 | -€24,317 | -40.6% |
| Trade receivables | 40 | €26,724 | €28,272 | +€1,548 | +5.8% |
| Other amounts receivable | 41 | €33,191 | €7,326 | -€25,865 | -77.9% |
| Current investments | 50/53 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Cash at bank and in hand | 54/58 | €18,703 | €86,217 | +€67,514 | +361% |
| Deferred charges and accrued income | 490/1 | €2,021 | €7,269 | +€5,248 | +260% |
| Total equity and liabilities | 10/49 | €291,066 | €258,293 | -€32,773 | -11.3% |
| Equity | 10/15 | €265,322 | €231,070 | -€34,252 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €259,122 | €224,870 | -€34,252 | -13.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,996 | €0 | -€43,996 | -100% |
| Distributable reserves | 133 | €213,267 | €223,011 | +€9,744 | +4.6% |
| Amounts payable | 17/49 | €25,744 | €27,224 | +€1,480 | +5.7% |
| Amounts payable within one year | 42/48 | €25,744 | €27,224 | +€1,480 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €2,427 | €0 | -€2,427 | -100% |
| Trade debts | 44 | €9,036 | €21,601 | +€12,564 | +139% |
| Suppliers | 440/4 | €9,036 | €21,601 | +€12,564 | +139% |
| Taxes, remuneration and social security | 45 | €8,486 | €5,623 | -€2,863 | -33.7% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €8,486 | €5,623 | -€2,863 | -33.7% |
| Other amounts payable | 47/48 | €5,794 | €0 | -€5,794 | -100% |
| Remuneration, social security and pensions | 62 | €65,983 | €17,043 | -€48,940 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,577 | €7,234 | -€8,344 | -53.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,315 | €769 | -€546 | -41.5% |
| Non-recurring operating charges | 66A | €18 | €0 | -€18 | -100% |
| Gross operating margin | 9900 | €40,898 | -€9,841 | -€50,739 | |
| Operating profit (loss) | 9901 | -€41,995 | -€34,886 | +€7,109 | +16.9% |
| Financial income | 75/76B | €2,282 | €965 | -€1,317 | -57.7% |
| Recurring financial income | 75 | €2,282 | €965 | -€1,317 | -57.7% |
| Financial charges | 65/66B | €468 | €331 | -€137 | -29.2% |
| Recurring financial charges | 65 | €468 | €331 | -€137 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,182 | -€34,252 | +€5,929 | +14.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€40,182 | -€34,252 | +€5,929 | +14.8% |
| Transfer from tax-exempt reserves | 789 | - | €43,996 | +€43,996 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,182 | €9,744 | +€49,925 |
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 23 October 2026 via checked.be.