Romca: 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.
Romca
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€40,278
up €40,278 (+20.1%), from €200,127 to €240,405
mainly Net result for the year (+€78,696) and Receivables within one year (+€14,520)
- Receivables within one year -€14,520
down €14,520 (-29.0%), from €50,062 to €35,542
- Reserves +€78,214
up €78,214 (+46.6%), from €167,786 to €246,000
- Tax, wage and social debts -€14,093
down €14,093 (-24.8%), from €56,780 to €42,687
- Other debts +€10,570
up €10,570 (+44.2%), from €23,892 to €34,461
- Taxes +€8,465
up €8,465 (+38.2%), from €22,141 to €30,606
- Gross operating margin +€1,837
up €1,837 (+1.7%), from €107,305 to €109,141
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 | €250,189 | €325,947 | +€75,758 | +30.3% |
| Current assets | 29/58 | €250,189 | €325,947 | +€75,758 | +30.3% |
| Amounts receivable within one year | 40/41 | €50,062 | €35,542 | -€14,520 | -29.0% |
| Trade receivables | 40 | €50,062 | €35,542 | -€14,520 | -29.0% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €200,127 | €240,405 | +€40,278 | +20.1% |
| Total equity and liabilities | 10/49 | €250,189 | €325,947 | +€75,758 | +30.3% |
| Equity | 10/15 | €169,286 | €247,983 | +€78,696 | +46.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €167,786 | €246,000 | +€78,214 | +46.6% |
| Distributable reserves | 133 | €167,786 | €246,000 | +€78,214 | +46.6% |
| Profit (loss) carried forward | 14 | - | €483 | +€483 | |
| Amounts payable | 17/49 | €80,903 | €77,964 | -€2,939 | -3.6% |
| Amounts payable within one year | 42/48 | €80,903 | €77,964 | -€2,939 | -3.6% |
| Trade debts | 44 | €231 | €816 | +€584 | +252.6% |
| Suppliers | 440/4 | €231 | €816 | +€584 | +252.6% |
| Taxes, remuneration and social security | 45 | €56,780 | €42,687 | -€14,093 | -24.8% |
| Taxes | 450/3 | €56,780 | €42,687 | -€14,093 | -24.8% |
| Other amounts payable | 47/48 | €23,892 | €34,461 | +€10,570 | +44.2% |
| Gross operating margin | 9900 | €107,305 | €109,141 | +€1,837 | +1.7% |
| Operating profit (loss) | 9901 | €107,305 | €109,141 | +€1,837 | +1.7% |
| Financial income | 75/76B | - | €176 | +€176 | |
| Recurring financial income | 75 | - | €176 | +€176 | |
| Financial charges | 65/66B | €49 | €15 | -€33 | -68.6% |
| Recurring financial charges | 65 | €49 | €15 | -€33 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €107,256 | €109,303 | +€2,047 | +1.9% |
| Income taxes | 67/77 | €22,141 | €30,606 | +€8,465 | +38.2% |
| Profit (loss) for the period | 9904 | €85,115 | €78,696 | -€6,418 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,115 | €78,696 | -€6,418 | -7.5% |
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 7 October 2026 via checked.be.