ROMDENT: 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.
ROMDENT
Largest movements
- Cash +€45,321
up €45,321 (+176.6%), from €25,668 to €70,989
mainly Net result for the year (+€80,449) and Tax, wage and social debts (+€18,617)
- Receivables within one year +€8,280
new in 2025: €8,280
- Tangible fixed assets +€7,097
up €7,097 (+21.2%), from €33,446 to €40,543
of which Furniture and vehicles: +€5,305
- Profit (loss) carried forward +€80,449
up €80,449 (+905.9%), from €8,881 to €89,330
- Other debts -€44,253
no longer reported in 2025 (was €44,253)
- Tax, wage and social debts +€18,617
up €18,617 (+624.8%), from €2,980 to €21,597
of which Taxes: +€18,476
- Trade debts +€5,885
new in 2025: €5,885
- Gross operating margin +€164,940
up €164,940 (+578.5%), from €28,514 to €193,454
- Staff costs +€69,149
up €69,149 (+804.9%), from €8,591 to €77,740
- Taxes +€19,068
up €19,068 (+639.9%), from €2,980 to €22,048
- Depreciation +€3,772
up €3,772 (+49.2%), from €7,673 to €11,445
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 | €59,114 | €119,812 | +€60,698 | +102.7% |
| Fixed assets | 21/28 | €33,446 | €40,543 | +€7,097 | +21.2% |
| Tangible fixed assets | 22/27 | €33,446 | €40,543 | +€7,097 | +21.2% |
| Plant, machinery and equipment | 23 | €22,967 | €27,420 | +€4,453 | +19.4% |
| Furniture and vehicles | 24 | - | €5,305 | +€5,305 | |
| Other tangible fixed assets | 26 | €10,479 | €7,817 | -€2,662 | -25.4% |
| Current assets | 29/58 | €25,668 | €79,269 | +€53,601 | +208.8% |
| Amounts receivable within one year | 40/41 | - | €8,280 | +€8,280 | |
| Other amounts receivable | 41 | - | €8,280 | +€8,280 | |
| Cash at bank and in hand | 54/58 | €25,668 | €70,989 | +€45,321 | +176.6% |
| Total equity and liabilities | 10/49 | €59,114 | €119,812 | +€60,698 | +102.7% |
| Equity | 10/15 | €11,881 | €92,330 | +€80,449 | +677.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,881 | €89,330 | +€80,449 | +905.9% |
| Amounts payable | 17/49 | €47,233 | €27,482 | -€19,751 | -41.8% |
| Amounts payable within one year | 42/48 | €47,233 | €27,482 | -€19,751 | -41.8% |
| Trade debts | 44 | - | €5,885 | +€5,885 | |
| Suppliers | 440/4 | - | €5,885 | +€5,885 | |
| Taxes, remuneration and social security | 45 | €2,980 | €21,597 | +€18,617 | +624.8% |
| Taxes | 450/3 | €2,980 | €21,456 | +€18,476 | +620.1% |
| Remuneration and social security | 454/9 | - | €141 | +€141 | |
| Other amounts payable | 47/48 | €44,253 | - | -€44,253 | |
| Remuneration, social security and pensions | 62 | €8,591 | €77,740 | +€69,149 | +804.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,673 | €11,445 | +€3,772 | +49.2% |
| Other operating charges | 640/8 | €331 | €2,009 | +€1,678 | +507.0% |
| Gross operating margin | 9900 | €28,514 | €193,454 | +€164,940 | +578.5% |
| Operating profit (loss) | 9901 | €11,919 | €102,260 | +€90,341 | +758.0% |
| Financial income | 75/76B | - | €280 | +€280 | |
| Recurring financial income | 75 | - | €280 | +€280 | |
| Financial charges | 65/66B | €58 | €44 | -€15 | -25.6% |
| Recurring financial charges | 65 | €58 | €44 | -€15 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €11,860 | €102,496 | +€90,636 | +764.2% |
| Income taxes | 67/77 | €2,980 | €22,048 | +€19,068 | +639.9% |
| Profit (loss) for the period | 9904 | €8,881 | €80,449 | +€71,568 | +805.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,881 | €80,449 | +€71,568 | +805.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.