ROMBOUTS J.: 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.
ROMBOUTS J.
Largest movements
- Receivables within one year +€165,644
up €165,644 (+241.8%), from €68,510 to €234,154
of which Trade receivables: +€179,245
- Cash -€24,567
down €24,567 (-19.0%), from €129,621 to €105,054
mainly Receivables within one year (-€165,644) and Contributions, distributions and other (-€58,803)
- Reserves +€101,727
up €101,727 (+27.4%), from €370,626 to €472,353
of which Distributable reserves: +€101,727
- Tax, wage and social debts +€28,030
up €28,030 (+139.5%), from €20,099 to €48,129
- Other debts +€9,141
up €9,141 (+106.1%), from €8,618 to €17,759
- Gross operating margin +€134,704
up €134,704 (+131.9%), from €102,151 to €236,855
- Taxes +€45,595
up €45,595 (+155.4%), from €29,344 to €74,938
- Depreciation -€19,618
down €19,618 (-82.1%), from €23,896 to €4,278
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 | €411,531 | €553,582 | +€142,052 | +34.5% |
| Fixed assets | 21/28 | €6,680 | €4,172 | -€2,509 | -37.6% |
| Tangible fixed assets | 22/27 | €6,430 | €3,922 | -€2,509 | -39.0% |
| Furniture and vehicles | 24 | €6,430 | €3,922 | -€2,509 | -39.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €404,851 | €549,411 | +€144,560 | +35.7% |
| Amounts receivable within one year | 40/41 | €68,510 | €234,154 | +€165,644 | +241.8% |
| Trade receivables | 40 | €50,838 | €230,084 | +€179,245 | +352.6% |
| Other amounts receivable | 41 | €17,672 | €4,070 | -€13,601 | -77.0% |
| Current investments | 50/53 | €203,687 | €204,836 | +€1,149 | +0.6% |
| Cash at bank and in hand | 54/58 | €129,621 | €105,054 | -€24,567 | -19.0% |
| Deferred charges and accrued income | 490/1 | €3,032 | €5,366 | +€2,334 | +77.0% |
| Total equity and liabilities | 10/49 | €411,531 | €553,582 | +€142,052 | +34.5% |
| Equity | 10/15 | €379,176 | €480,903 | +€101,727 | +26.8% |
| Contributions | 10/11 | €8,550 | €8,550 | = | 0.0% |
| Reserves | 13 | €370,626 | €472,353 | +€101,727 | +27.4% |
| Tax-exempt reserves | 132 | €182 | €182 | = | 0.0% |
| Distributable reserves | 133 | €370,444 | €472,171 | +€101,727 | +27.5% |
| Amounts payable | 17/49 | €32,355 | €72,679 | +€40,324 | +124.6% |
| Amounts payable within one year | 42/48 | €31,917 | €71,415 | +€39,498 | +123.7% |
| Trade debts | 44 | €3,201 | €5,527 | +€2,326 | +72.7% |
| Suppliers | 440/4 | €3,201 | €5,527 | +€2,326 | +72.7% |
| Taxes, remuneration and social security | 45 | €20,099 | €48,129 | +€28,030 | +139.5% |
| Taxes | 450/3 | €20,099 | €48,129 | +€28,030 | +139.5% |
| Other amounts payable | 47/48 | €8,618 | €17,759 | +€9,141 | +106.1% |
| Accrued charges and deferred income | 492/3 | €438 | €1,264 | +€827 | +189.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,896 | €4,278 | -€19,618 | -82.1% |
| Other operating charges | 640/8 | €2,579 | €2,034 | -€545 | -21.1% |
| Gross operating margin | 9900 | €102,151 | €236,855 | +€134,704 | +131.9% |
| Operating profit (loss) | 9901 | €75,676 | €230,543 | +€154,867 | +204.6% |
| Financial income | 75/76B | €7,078 | €5,032 | -€2,046 | -28.9% |
| Recurring financial income | 75 | €7,078 | €5,032 | -€2,046 | -28.9% |
| Financial charges | 65/66B | €104 | €107 | +€3 | +3.0% |
| Recurring financial charges | 65 | €104 | €107 | +€3 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €82,650 | €235,468 | +€152,818 | +184.9% |
| Income taxes | 67/77 | €29,344 | €74,938 | +€45,595 | +155.4% |
| Profit (loss) for the period | 9904 | €53,307 | €160,530 | +€107,223 | +201.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,307 | €160,530 | +€107,223 | +201.1% |
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 4 October 2026 via checked.be.