Romenov: 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.
Romenov
Largest movements
- Receivables within one year +€13,925
up €13,925 (+92.8%), from €15,002 to €28,927
of which Trade receivables: +€14,640
- Tangible fixed assets +€1,790
up €1,790 (+96.9%), from €1,848 to €3,638
of which Plant, machinery and equipment: +€2,417
- Cash +€1,155
up €1,155 (+1.8%), from €63,270 to €64,425
mainly Other debts (+€60,633) and Net result for the year (+€54,481)
- Other debts +€60,633
up €60,633 (+1,134%), from €5,346 to €65,979
- Profit (loss) carried forward -€45,610
no longer reported in 2025 (was €45,610)
- Tax, wage and social debts +€1,386
up €1,386 (+14.1%), from €9,829 to €11,215
- Gross operating margin +€11,293
up €11,293 (+18.8%), from €60,187 to €71,479
- Taxes +€2,179
up €2,179 (+18.6%), from €11,716 to €13,895
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 | €82,152 | €99,103 | +€16,951 | +20.6% |
| Fixed assets | 21/28 | €1,848 | €3,638 | +€1,790 | +96.9% |
| Tangible fixed assets | 22/27 | €1,848 | €3,638 | +€1,790 | +96.9% |
| Plant, machinery and equipment | 23 | - | €2,417 | +€2,417 | |
| Furniture and vehicles | 24 | €1,848 | €1,221 | -€627 | -33.9% |
| Current assets | 29/58 | €80,304 | €95,465 | +€15,161 | +18.9% |
| Amounts receivable within one year | 40/41 | €15,002 | €28,927 | +€13,925 | +92.8% |
| Trade receivables | 40 | €9,831 | €24,471 | +€14,640 | +149% |
| Other amounts receivable | 41 | €5,171 | €4,456 | -€715 | -13.8% |
| Cash at bank and in hand | 54/58 | €63,270 | €64,425 | +€1,155 | +1.8% |
| Deferred charges and accrued income | 490/1 | €2,031 | €2,112 | +€81 | +4.0% |
| Total equity and liabilities | 10/49 | €82,152 | €99,103 | +€16,951 | +20.6% |
| Equity | 10/15 | €66,015 | €20,405 | -€45,610 | -69.1% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,610 | - | -€45,610 | |
| Amounts payable | 17/49 | €16,137 | €78,698 | +€62,561 | +388% |
| Amounts payable within one year | 42/48 | €16,137 | €78,698 | +€62,561 | +388% |
| Trade debts | 44 | €961 | €1,504 | +€543 | +56.5% |
| Suppliers | 440/4 | €961 | €1,504 | +€543 | +56.5% |
| Taxes, remuneration and social security | 45 | €9,829 | €11,215 | +€1,386 | +14.1% |
| Taxes | 450/3 | €9,829 | €11,215 | +€1,386 | +14.1% |
| Other amounts payable | 47/48 | €5,346 | €65,979 | +€60,633 | +1,134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €866 | €1,349 | +€484 | +55.9% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Non-recurring operating charges | 66A | €805 | - | -€805 | |
| Gross operating margin | 9900 | €60,187 | €71,479 | +€11,293 | +18.8% |
| Operating profit (loss) | 9901 | €58,397 | €70,010 | +€11,612 | +19.9% |
| Financial income | 75/76B | €115 | €107 | -€8 | -7.0% |
| Recurring financial income | 75 | €115 | €107 | -€8 | -7.0% |
| Financial charges | 65/66B | €1,187 | €1,741 | +€554 | +46.7% |
| Recurring financial charges | 65 | €1,187 | €1,741 | +€554 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €57,326 | €68,376 | +€11,050 | +19.3% |
| Income taxes | 67/77 | €11,716 | €13,895 | +€2,179 | +18.6% |
| Profit (loss) for the period | 9904 | €45,610 | €54,481 | +€8,871 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,610 | €54,481 | +€8,871 | +19.4% |
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 26 October 2026 via checked.be.