ROMENO: 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.
ROMENO
Largest movements
- Receivables within one year +€15,657
up €15,657 (+46.2%), from €33,918 to €49,575
of which Other amounts receivable: +€13,117
- Cash -€12,032
down €12,032 (-23.6%), from €51,069 to €39,037
mainly Contributions, distributions and other (-€59,000) and Receivables within one year (-€15,657)
- Tangible fixed assets -€9,839
down €9,839 (-24.5%), from €40,169 to €30,330
- Receivables after one year -€9,220
down €9,220 (-47.7%), from €19,347 to €10,127
- Deferred charges and accrued income -€4,412
down €4,412 (-70.1%), from €6,297 to €1,885
- Debts after one year -€15,254
no longer reported in 2025 (was €15,254)
- Tax, wage and social debts -€4,660
down €4,660 (-21.4%), from €21,781 to €17,121
- Trade debts -€3,564
down €3,564 (-69.3%), from €5,146 to €1,582
- Other debts +€3,359
up €3,359 (+11.2%), from €29,883 to €33,242
- Gross operating margin +€2,471
up €2,471 (+2.9%), from €84,167 to €86,638
- Taxes -€1,112
down €1,112 (-6.5%), from €17,152 to €16,040
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 | €151,595 | €131,749 | -€19,846 | -13.1% |
| Fixed assets | 21/28 | €40,964 | €31,125 | -€9,839 | -24.0% |
| Tangible fixed assets | 22/27 | €40,169 | €30,330 | -€9,839 | -24.5% |
| Furniture and vehicles | 24 | €40,169 | €30,330 | -€9,839 | -24.5% |
| Financial fixed assets | 28 | €795 | €795 | = | 0.0% |
| Current assets | 29/58 | €110,631 | €100,624 | -€10,007 | -9.0% |
| Amounts receivable after more than one year | 29 | €19,347 | €10,127 | -€9,220 | -47.7% |
| Other amounts receivable | 291 | €19,347 | €10,127 | -€9,220 | -47.7% |
| Amounts receivable within one year | 40/41 | €33,918 | €49,575 | +€15,657 | +46.2% |
| Trade receivables | 40 | €33,569 | €36,109 | +€2,540 | +7.6% |
| Other amounts receivable | 41 | €349 | €13,466 | +€13,117 | +3758.5% |
| Cash at bank and in hand | 54/58 | €51,069 | €39,037 | -€12,032 | -23.6% |
| Deferred charges and accrued income | 490/1 | €6,297 | €1,885 | -€4,412 | -70.1% |
| Total equity and liabilities | 10/49 | €151,595 | €131,749 | -€19,846 | -13.1% |
| Equity | 10/15 | €74,740 | €74,784 | +€44 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,140 | €56,140 | = | 0.0% |
| Distributable reserves | 133 | €56,140 | €56,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €44 | +€44 | |
| Amounts payable | 17/49 | €76,855 | €56,965 | -€19,890 | -25.9% |
| Amounts payable after more than one year | 17 | €15,254 | - | -€15,254 | |
| Financial debts | 170/4 | €15,254 | - | -€15,254 | |
| Amounts payable within one year | 42/48 | €61,601 | €56,965 | -€4,636 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €4,791 | €5,020 | +€229 | +4.8% |
| Trade debts | 44 | €5,146 | €1,582 | -€3,564 | -69.3% |
| Suppliers | 440/4 | €5,146 | €1,582 | -€3,564 | -69.3% |
| Taxes, remuneration and social security | 45 | €21,781 | €17,121 | -€4,660 | -21.4% |
| Taxes | 450/3 | €21,781 | €17,121 | -€4,660 | -21.4% |
| Other amounts payable | 47/48 | €29,883 | €33,242 | +€3,359 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,577 | €10,838 | +€261 | +2.5% |
| Other operating charges | 640/8 | €506 | €400 | -€106 | -20.9% |
| Gross operating margin | 9900 | €84,167 | €86,638 | +€2,471 | +2.9% |
| Operating profit (loss) | 9901 | €73,084 | €75,400 | +€2,316 | +3.2% |
| Financial income | 75/76B | €957 | €1,579 | +€622 | +65.0% |
| Recurring financial income | 75 | €957 | €1,579 | +€622 | +65.0% |
| Financial charges | 65/66B | €1,837 | €1,895 | +€58 | +3.2% |
| Recurring financial charges | 65 | €1,837 | €1,895 | +€58 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €72,204 | €75,084 | +€2,880 | +4.0% |
| Income taxes | 67/77 | €17,152 | €16,040 | -€1,112 | -6.5% |
| Profit (loss) for the period | 9904 | €55,052 | €59,044 | +€3,992 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,052 | €59,044 | +€3,992 | +7.3% |
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 8 October 2026 via checked.be.