ROMEES: 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.
ROMEES
Largest movements
- Tangible fixed assets -€20,474
down €20,474 (-2.2%), from €951,418 to €930,945
- Reserves +€20,180
up €20,180 (+15.9%), from €127,104 to €147,284
of which Distributable reserves: +€20,180
- Debts after one year -€12,157
down €12,157 (-35.2%), from €34,522 to €22,365
- Current portion of long-term debt -€11,559
down €11,559 (-48.7%), from €23,716 to €12,157
- Depreciation +€6,083
up €6,083 (+28.1%), from €21,686 to €27,769
- Gross operating margin -€3,278
down €3,278 (-4.6%), from €71,503 to €68,225
- Taxes -€3,263
down €3,263 (-25.7%), from €12,689 to €9,426
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 | €961,398 | €947,400 | -€13,998 | -1.5% |
| Fixed assets | 21/28 | €951,418 | €930,945 | -€20,474 | -2.2% |
| Tangible fixed assets | 22/27 | €951,418 | €930,945 | -€20,474 | -2.2% |
| Land and buildings | 22 | €951,418 | €930,945 | -€20,474 | -2.2% |
| Current assets | 29/58 | €9,980 | €16,455 | +€6,475 | +64.9% |
| Cash at bank and in hand | 54/58 | €8,674 | €15,120 | +€6,446 | +74.3% |
| Deferred charges and accrued income | 490/1 | €1,306 | €1,335 | +€29 | +2.2% |
| Total equity and liabilities | 10/49 | €961,398 | €947,400 | -€13,998 | -1.5% |
| Equity | 10/15 | €883,439 | €903,619 | +€20,180 | +2.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €127,104 | €147,284 | +€20,180 | +15.9% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €77,104 | €97,284 | +€20,180 | +26.2% |
| Profit (loss) carried forward | 14 | €256,336 | €256,336 | = | 0.0% |
| Amounts payable | 17/49 | €77,959 | €43,781 | -€34,178 | -43.8% |
| Amounts payable after more than one year | 17 | €34,522 | €22,365 | -€12,157 | -35.2% |
| Financial debts | 170/4 | €34,522 | €22,365 | -€12,157 | -35.2% |
| Amounts payable within one year | 42/48 | €43,436 | €21,415 | -€22,021 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €23,716 | €12,157 | -€11,559 | -48.7% |
| Financial debts | 43 | €2,880 | €2,868 | -€12 | -0.4% |
| Credit institutions | 430/8 | €2,880 | €2,868 | -€12 | -0.4% |
| Trade debts | 44 | €12,651 | €5,464 | -€7,187 | -56.8% |
| Suppliers | 440/4 | €12,651 | €5,464 | -€7,187 | -56.8% |
| Taxes, remuneration and social security | 45 | €4,189 | €926 | -€3,263 | -77.9% |
| Taxes | 450/3 | €4,189 | €926 | -€3,263 | -77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,686 | €27,769 | +€6,083 | +28.1% |
| Other operating charges | 640/8 | €8,762 | €9,328 | +€566 | +6.5% |
| Gross operating margin | 9900 | €71,503 | €68,225 | -€3,278 | -4.6% |
| Operating profit (loss) | 9901 | €41,055 | €31,128 | -€9,927 | -24.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,176 | €1,522 | +€346 | +29.4% |
| Recurring financial charges | 65 | €1,176 | €1,522 | +€346 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €39,879 | €29,606 | -€10,274 | -25.8% |
| Income taxes | 67/77 | €12,689 | €9,426 | -€3,263 | -25.7% |
| Profit (loss) for the period | 9904 | €27,190 | €20,180 | -€7,010 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,190 | €20,180 | -€7,010 | -25.8% |
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 12 October 2026 via checked.be.