ROMECANS: 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.
ROMECANS
Largest movements
- Cash +€16,696
up €16,696 (+97.1%), from €17,192 to €33,888
mainly Net result for the year (+€15,474) and Tax, wage and social debts (+€8,734)
- Tangible fixed assets -€1,458
down €1,458 (-51.8%), from €2,815 to €1,357
- Profit (loss) carried forward +€15,474
up €15,474 (+8.3%), from -€186,968 to -€171,494
- Tax, wage and social debts +€8,734
up €8,734 (+52.1%), from €16,777 to €25,511
of which Taxes: +€8,661
- Other debts -€8,080
down €8,080 (-8.0%), from €100,615 to €92,535
- Trade debts -€1,151
down €1,151 (-29.3%), from €3,926 to €2,775
- Gross operating margin +€8,829
up €8,829 (+22.4%), from €39,472 to €48,301
- Taxes +€4,280
up €4,280 (+3057.1%), from €140 to €4,420
- Staff costs +€3,788
up €3,788 (+18.6%), from €20,354 to €24,142
- Other operating charges +€796
up €796 (+47.7%), from €1,670 to €2,466
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 | €29,235 | €44,213 | +€14,978 | +51.2% |
| Fixed assets | 21/28 | €8,788 | €7,330 | -€1,458 | -16.6% |
| Tangible fixed assets | 22/27 | €2,815 | €1,357 | -€1,458 | -51.8% |
| Plant, machinery and equipment | 23 | €2,815 | €1,357 | -€1,458 | -51.8% |
| Financial fixed assets | 28 | €5,973 | €5,973 | = | 0.0% |
| Current assets | 29/58 | €20,447 | €36,883 | +€16,436 | +80.4% |
| Stocks and contracts in progress | 3 | €3,155 | €2,930 | -€225 | -7.1% |
| Stocks | 30/36 | €3,155 | €2,930 | -€225 | -7.1% |
| Amounts receivable within one year | 40/41 | €60 | €24 | -€36 | -60.0% |
| Trade receivables | 40 | €60 | €24 | -€36 | -60.0% |
| Cash at bank and in hand | 54/58 | €17,192 | €33,888 | +€16,696 | +97.1% |
| Deferred charges and accrued income | 490/1 | €40 | €41 | +€1 | +2.5% |
| Total equity and liabilities | 10/49 | €29,235 | €44,213 | +€14,978 | +51.2% |
| Equity | 10/15 | -€106,199 | -€90,725 | +€15,474 | +14.6% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €58,459 | €58,459 | = | 0.0% |
| Distributable reserves | 133 | €58,459 | €58,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,968 | -€171,494 | +€15,474 | +8.3% |
| Amounts payable | 17/49 | €135,434 | €134,938 | -€496 | -0.4% |
| Amounts payable after more than one year | 17 | €11,196 | €11,197 | +€1 | 0.0% |
| Other amounts payable | 178/9 | €11,196 | €11,197 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €121,318 | €120,821 | -€497 | -0.4% |
| Trade debts | 44 | €3,926 | €2,775 | -€1,151 | -29.3% |
| Suppliers | 440/4 | €3,926 | €2,775 | -€1,151 | -29.3% |
| Taxes, remuneration and social security | 45 | €16,777 | €25,511 | +€8,734 | +52.1% |
| Taxes | 450/3 | €13,373 | €22,034 | +€8,661 | +64.8% |
| Remuneration and social security | 454/9 | €3,404 | €3,477 | +€73 | +2.1% |
| Other amounts payable | 47/48 | €100,615 | €92,535 | -€8,080 | -8.0% |
| Accrued charges and deferred income | 492/3 | €2,920 | €2,920 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €20,354 | €24,142 | +€3,788 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €990 | €1,458 | +€468 | +47.3% |
| Other operating charges | 640/8 | €1,670 | €2,466 | +€796 | +47.7% |
| Gross operating margin | 9900 | €39,472 | €48,301 | +€8,829 | +22.4% |
| Operating profit (loss) | 9901 | €16,458 | €20,235 | +€3,777 | +22.9% |
| Financial charges | 65/66B | €339 | €341 | +€2 | +0.6% |
| Recurring financial charges | 65 | €339 | €341 | +€2 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €16,119 | €19,894 | +€3,775 | +23.4% |
| Income taxes | 67/77 | €140 | €4,420 | +€4,280 | +3057.1% |
| Profit (loss) for the period | 9904 | €15,979 | €15,474 | -€505 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,979 | €15,474 | -€505 | -3.2% |
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 1 October 2026 via checked.be.