ROMDA: 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.
ROMDA
Largest movements
- Tangible fixed assets +€2.3m
up €2.3m (+98.0%), from €2.3m to €4.6m
- Receivables within one year +€1.3m
up €1.3m (+360%), from €357,345 to €1.6m
of which Trade receivables: +€1.3m
- Other debts +€2.6m
up €2.6m (+445%), from €593,866 to €3.2m
- Reserves +€897,502
up €897,502 (+63.4%), from €1.4m to €2.3m
of which Distributable reserves: +€762,741
- Gross operating margin +€1.3m
up €1.3m (+279%), from €456,689 to €1.7m
- Depreciation +€317,137
up €317,137 (+343%), from €92,479 to €409,616
- Taxes +€284,700
up €284,700 (+356%), from €80,000 to €364,700
- Financial charges +€18,374
up €18,374 (+52.6%), from €34,916 to €53,290
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 | €2,681,057 | €6,265,570 | +€3.6m | +134% |
| Fixed assets | 21/28 | €2,315,119 | €4,583,191 | +€2.3m | +98.0% |
| Tangible fixed assets | 22/27 | €2,315,101 | €4,583,173 | +€2.3m | +98.0% |
| Land and buildings | 22 | €2,315,101 | €4,583,173 | +€2.3m | +98.0% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €365,938 | €1,682,379 | +€1.3m | +360% |
| Amounts receivable within one year | 40/41 | €357,345 | €1,643,808 | +€1.3m | +360% |
| Trade receivables | 40 | €337,644 | €1,643,088 | +€1.3m | +387% |
| Other amounts receivable | 41 | €19,701 | €720 | -€18,982 | -96.3% |
| Cash at bank and in hand | 54/58 | €5,880 | €34,891 | +€29,011 | +493% |
| Deferred charges and accrued income | 490/1 | €2,713 | €3,680 | +€967 | +35.6% |
| Total equity and liabilities | 10/49 | €2,681,057 | €6,265,570 | +€3.6m | +134% |
| Equity | 10/15 | €1,725,697 | €2,623,198 | +€897,502 | +52.0% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Capital | 10 | €310,000 | €310,000 | = | 0.0% |
| Issued capital | 100 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | €1,415,697 | €2,313,198 | +€897,502 | +63.4% |
| Non-distributable reserves | 130/1 | €31,000 | €31,000 | = | 0.0% |
| Legal reserve | 130 | €31,000 | €31,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €682,737 | €817,498 | +€134,761 | +19.7% |
| Distributable reserves | 133 | €701,959 | €1,464,700 | +€762,741 | +109% |
| Provisions and deferred taxes | 16 | €114,138 | €109,942 | -€4,196 | -3.7% |
| Deferred taxes | 168 | €114,138 | €109,942 | -€4,196 | -3.7% |
| Amounts payable | 17/49 | €841,223 | €3,532,430 | +€2.7m | +320% |
| Amounts payable after more than one year | 17 | €218,559 | €218,559 | = | 0.0% |
| Financial debts | 170/4 | €218,559 | €218,559 | = | 0.0% |
| Amounts payable within one year | 42/48 | €608,800 | €3,299,118 | +€2.7m | +442% |
| Trade debts | 44 | €951 | - | -€951 | |
| Suppliers | 440/4 | €951 | - | -€951 | |
| Taxes, remuneration and social security | 45 | €13,984 | €64,969 | +€50,985 | +365% |
| Taxes | 450/3 | €13,984 | €64,969 | +€50,985 | +365% |
| Other amounts payable | 47/48 | €593,866 | €3,234,149 | +€2.6m | +445% |
| Accrued charges and deferred income | 492/3 | €13,863 | €14,753 | +€890 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,479 | €409,616 | +€317,137 | +343% |
| Other operating charges | 640/8 | €8,745 | €16,801 | +€8,056 | +92.1% |
| Gross operating margin | 9900 | €456,689 | €1,729,217 | +€1.3m | +279% |
| Operating profit (loss) | 9901 | €355,465 | €1,302,800 | +€947,335 | +267% |
| Financial income | 75/76B | €3,263 | €8,495 | +€5,232 | +160% |
| Recurring financial income | 75 | €3,263 | €8,495 | +€5,232 | +160% |
| Financial charges | 65/66B | €34,916 | €53,290 | +€18,374 | +52.6% |
| Recurring financial charges | 65 | €34,916 | €53,290 | +€18,374 | +52.6% |
| Profit (loss) for the period before taxes | 9903 | €323,812 | €1,258,005 | +€934,193 | +288% |
| Transfer from deferred taxes | 780 | €4,196 | €4,196 | = | 0.0% |
| Income taxes | 67/77 | €80,000 | €364,700 | +€284,700 | +356% |
| Profit (loss) for the period | 9904 | €248,008 | €897,502 | +€649,494 | +262% |
| Transfer from tax-exempt reserves | 789 | €12,589 | €12,589 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €378,900 | +€273,650 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €155,347 | €531,191 | +€375,844 | +242% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.