ROMEKO: 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.
ROMEKO
Largest movements
- Tangible fixed assets -€24,441
down €24,441 (-6.4%), from €382,674 to €358,234
of which Land and buildings: -€26,908
- Deferred charges and accrued income +€5,025
up €5,025 (+279.0%), from €1,801 to €6,826
- Reserves +€44,402
up €44,402 (+28.3%), from €157,009 to €201,411
- Other debts -€37,415
down €37,415 (-89.0%), from €42,026 to €4,611
- Debts after one year -€26,960
down €26,960 (-14.9%), from €181,033 to €154,073
- Tax, wage and social debts +€7,827
up €7,827 (+129.4%), from €6,050 to €13,877
of which Taxes: +€11,836
- Accrued charges and deferred income -€5,125
no longer reported in 2026 (was €5,125)
- Gross operating margin +€39,071
up €39,071 (+32.1%), from €121,769 to €160,840
- Depreciation +€38,866
up €38,866 (+284.8%), from €13,645 to €52,510
- Financial charges -€3,336
down €3,336 (-41.3%), from €8,076 to €4,740
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,643 | €413,929 | -€22,715 | -5.2% |
| Fixed assets | 21/28 | €382,674 | €358,234 | -€24,441 | -6.4% |
| Tangible fixed assets | 22/27 | €382,674 | €358,234 | -€24,441 | -6.4% |
| Land and buildings | 22 | €315,768 | €288,859 | -€26,908 | -8.5% |
| Plant, machinery and equipment | 23 | €59,973 | €64,128 | +€4,155 | +6.9% |
| Furniture and vehicles | 24 | €6,934 | €5,247 | -€1,687 | -24.3% |
| Current assets | 29/58 | €53,969 | €55,695 | +€1,726 | +3.2% |
| Stocks and contracts in progress | 3 | €5,105 | €5,822 | +€718 | +14.1% |
| Stocks | 30/36 | €5,105 | €5,822 | +€718 | +14.1% |
| Amounts receivable within one year | 40/41 | €5,871 | €1,763 | -€4,108 | -70.0% |
| Trade receivables | 40 | €4,987 | €659 | -€4,328 | -86.8% |
| Other amounts receivable | 41 | €884 | €1,104 | +€220 | +24.8% |
| Cash at bank and in hand | 54/58 | €41,192 | €41,284 | +€92 | +0.2% |
| Deferred charges and accrued income | 490/1 | €1,801 | €6,826 | +€5,025 | +279.0% |
| Total equity and liabilities | 10/49 | €436,643 | €413,929 | -€22,715 | -5.2% |
| Equity | 10/15 | €163,009 | €207,411 | +€44,402 | +27.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €157,009 | €201,411 | +€44,402 | +28.3% |
| Distributable reserves | 133 | €157,009 | €201,411 | +€44,402 | +28.3% |
| Amounts payable | 17/49 | €273,635 | €206,518 | -€67,117 | -24.5% |
| Amounts payable after more than one year | 17 | €181,033 | €154,073 | -€26,960 | -14.9% |
| Financial debts | 170/4 | €181,033 | €154,073 | -€26,960 | -14.9% |
| Amounts payable within one year | 42/48 | €87,477 | €52,445 | -€35,032 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €28,368 | €26,960 | -€1,407 | -5.0% |
| Trade debts | 44 | €11,032 | €6,996 | -€4,036 | -36.6% |
| Suppliers | 440/4 | €11,032 | €6,996 | -€4,036 | -36.6% |
| Taxes, remuneration and social security | 45 | €6,050 | €13,877 | +€7,827 | +129.4% |
| Taxes | 450/3 | €2,041 | €13,877 | +€11,836 | +579.9% |
| Remuneration and social security | 454/9 | €4,009 | - | -€4,009 | |
| Other amounts payable | 47/48 | €42,026 | €4,611 | -€37,415 | -89.0% |
| Accrued charges and deferred income | 492/3 | €5,125 | - | -€5,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,645 | €52,510 | +€38,866 | +284.8% |
| Other operating charges | 640/8 | €3,206 | €3,554 | +€348 | +10.8% |
| Gross operating margin | 9900 | €121,769 | €160,840 | +€39,071 | +32.1% |
| Operating profit (loss) | 9901 | €104,918 | €104,776 | -€142 | -0.1% |
| Financial income | 75/76B | €190 | €129 | -€60 | -31.8% |
| Recurring financial income | 75 | €190 | €129 | -€60 | -31.8% |
| Financial charges | 65/66B | €8,076 | €4,740 | -€3,336 | -41.3% |
| Recurring financial charges | 65 | €8,076 | €4,740 | -€3,336 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €97,031 | €100,165 | +€3,134 | +3.2% |
| Income taxes | 67/77 | €19,796 | €20,763 | +€966 | +4.9% |
| Profit (loss) for the period | 9904 | €77,235 | €79,402 | +€2,168 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,235 | €79,402 | +€2,168 | +2.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.