ROMEDICAL: 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.
ROMEDICAL
Largest movements
- Cash -€230,202
down €230,202 (-64.3%), from €358,002 to €127,800
mainly Contributions, distributions and other (-€469,000) and Investment in fixed assets (net) (-€66,636)
- Receivables within one year +€50,113
up €50,113 (+11,464%), from €437 to €50,550
of which Other amounts receivable: +€50,000
- Receivables after one year -€50,000
down €50,000 (-23.8%), from €210,000 to €160,000
- Tangible fixed assets -€36,102
down €36,102 (-4.7%), from €765,127 to €729,025
of which Land and buildings: -€68,907
- Reserves -€202,200
down €202,200 (-16.9%), from €1.2m to €995,460
of which Distributable reserves: -€202,200
- Current portion of long-term debt -€26,625
down €26,625 (-54.8%), from €48,601 to €21,977
- Debts after one year -€21,977
down €21,977 (-25.0%), from €87,912 to €65,936
- Tax, wage and social debts -€18,976
down €18,976 (-50.0%), from €37,952 to €18,976
of which Taxes: -€19,249
- Gross operating margin +€49,643
up €49,643 (+10.5%), from €471,284 to €520,927
- Taxes +€17,583
up €17,583 (+17.3%), from €101,420 to €119,003
- Depreciation -€5,600
down €5,600 (-5.2%), from €108,339 to €102,738
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 | €1,392,028 | €1,130,788 | -€261,240 | -18.8% |
| Fixed assets | 21/28 | €765,177 | €729,075 | -€36,102 | -4.7% |
| Tangible fixed assets | 22/27 | €765,127 | €729,025 | -€36,102 | -4.7% |
| Land and buildings | 22 | €731,009 | €662,102 | -€68,907 | -9.4% |
| Furniture and vehicles | 24 | €34,118 | €66,923 | +€32,805 | +96.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €626,851 | €401,713 | -€225,138 | -35.9% |
| Amounts receivable after more than one year | 29 | €210,000 | €160,000 | -€50,000 | -23.8% |
| Other amounts receivable | 291 | €210,000 | €160,000 | -€50,000 | -23.8% |
| Stocks and contracts in progress | 3 | €21 | - | -€21 | |
| Stocks | 30/36 | €21 | - | -€21 | |
| Amounts receivable within one year | 40/41 | €437 | €50,550 | +€50,113 | +11,464% |
| Trade receivables | 40 | €437 | €550 | +€113 | +25.9% |
| Other amounts receivable | 41 | - | €50,000 | +€50,000 | |
| Current investments | 50/53 | €43,391 | €43,391 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €358,002 | €127,800 | -€230,202 | -64.3% |
| Deferred charges and accrued income | 490/1 | €15,000 | €19,972 | +€4,973 | +33.2% |
| Total equity and liabilities | 10/49 | €1,392,028 | €1,130,788 | -€261,240 | -18.8% |
| Equity | 10/15 | €1,204,031 | €1,001,889 | -€202,142 | -16.8% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €1,197,660 | €995,460 | -€202,200 | -16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,195,800 | €993,600 | -€202,200 | -16.9% |
| Profit (loss) carried forward | 14 | €163 | €221 | +€58 | +35.6% |
| Amounts payable | 17/49 | €187,997 | €128,899 | -€59,098 | -31.4% |
| Amounts payable after more than one year | 17 | €87,912 | €65,936 | -€21,977 | -25.0% |
| Financial debts | 170/4 | €87,912 | €65,936 | -€21,977 | -25.0% |
| Amounts payable within one year | 42/48 | €100,085 | €62,963 | -€37,121 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €48,601 | €21,977 | -€26,625 | -54.8% |
| Trade debts | 44 | €4,092 | €1,451 | -€2,641 | -64.5% |
| Suppliers | 440/4 | €4,092 | €1,451 | -€2,641 | -64.5% |
| Taxes, remuneration and social security | 45 | €37,952 | €18,976 | -€18,976 | -50.0% |
| Taxes | 450/3 | €30,757 | €11,508 | -€19,249 | -62.6% |
| Remuneration and social security | 454/9 | €7,195 | €7,469 | +€273 | +3.8% |
| Other amounts payable | 47/48 | €9,439 | €20,559 | +€11,120 | +118% |
| Remuneration, social security and pensions | 62 | €35,647 | €36,383 | +€736 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,339 | €102,738 | -€5,600 | -5.2% |
| Other operating charges | 640/8 | €1,638 | €1,880 | +€243 | +14.8% |
| Gross operating margin | 9900 | €471,284 | €520,927 | +€49,643 | +10.5% |
| Operating profit (loss) | 9901 | €325,660 | €379,925 | +€54,265 | +16.7% |
| Financial income | 75/76B | €7,705 | €7,822 | +€116 | +1.5% |
| Recurring financial income | 75 | €7,705 | €7,822 | +€116 | +1.5% |
| Financial charges | 65/66B | €2,600 | €1,886 | -€714 | -27.5% |
| Recurring financial charges | 65 | €2,600 | €1,886 | -€714 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €330,766 | €385,861 | +€55,095 | +16.7% |
| Income taxes | 67/77 | €101,420 | €119,003 | +€17,583 | +17.3% |
| Profit (loss) for the period | 9904 | €229,346 | €266,858 | +€37,512 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €229,346 | €266,858 | +€37,512 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.