ROMEO: 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.
ROMEO
Largest movements
- Cash +€3,434
up €3,434 (+77859.9%), from €4 to €3,438
mainly Net result for the year (+€6,059) and Depreciation (+€5,971)
- Profit (loss) carried forward +€6,059
up €6,059 (+9.9%), from €60,950 to €67,009
- Tax, wage and social debts -€2,625
down €2,625 (-47.0%), from €5,590 to €2,964
of which Taxes: -€2,625
- Gross operating margin -€14,081
down €14,081 (-22.8%), from €61,651 to €47,570
- Staff costs -€12,863
down €12,863 (-33.0%), from €39,027 to €26,164
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 | €200,707 | €204,141 | +€3,434 | +1.7% |
| Fixed assets | 21/28 | €136,664 | €136,664 | = | 0.0% |
| Tangible fixed assets | 22/27 | €95,404 | €95,404 | = | 0.0% |
| Plant, machinery and equipment | 23 | €30,573 | €30,573 | = | 0.0% |
| Furniture and vehicles | 24 | €1,035 | €1,035 | = | 0.0% |
| Other tangible fixed assets | 26 | €63,795 | €63,795 | = | 0.0% |
| Financial fixed assets | 28 | €41,260 | €41,260 | = | 0.0% |
| Current assets | 29/58 | €64,044 | €67,477 | +€3,434 | +5.4% |
| Stocks and contracts in progress | 3 | €63,579 | €63,579 | = | 0.0% |
| Stocks | 30/36 | €63,579 | €63,579 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €196 | €196 | = | 0.0% |
| Other amounts receivable | 41 | €196 | €196 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4 | €3,438 | +€3,434 | +77859.9% |
| Deferred charges and accrued income | 490/1 | €264 | €264 | = | 0.0% |
| Total equity and liabilities | 10/49 | €200,707 | €204,141 | +€3,434 | +1.7% |
| Equity | 10/15 | €163,165 | €169,224 | +€6,059 | +3.7% |
| Contributions | 10/11 | €59,447 | €59,447 | = | 0.0% |
| Outside capital | 11 | €59,447 | €59,447 | = | 0.0% |
| Other | 1109/19 | €59,447 | €59,447 | = | 0.0% |
| Reserves | 13 | €42,768 | €42,768 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,430 | €4,430 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,430 | €4,430 | = | 0.0% |
| Distributable reserves | 133 | €38,338 | €38,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,950 | €67,009 | +€6,059 | +9.9% |
| Amounts payable | 17/49 | €37,542 | €34,917 | -€2,625 | -7.0% |
| Amounts payable within one year | 42/48 | €37,542 | €34,917 | -€2,625 | -7.0% |
| Trade debts | 44 | €31,952 | €31,952 | = | 0.0% |
| Suppliers | 440/4 | €31,952 | €31,952 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,590 | €2,964 | -€2,625 | -47.0% |
| Taxes | 450/3 | €4,645 | €2,020 | -€2,625 | -56.5% |
| Remuneration and social security | 454/9 | €945 | €945 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €39,027 | €26,164 | -€12,863 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,971 | €5,971 | = | 0.0% |
| Other operating charges | 640/8 | €2,553 | €2,553 | = | 0.0% |
| Gross operating margin | 9900 | €61,651 | €47,570 | -€14,081 | -22.8% |
| Operating profit (loss) | 9901 | €14,099 | €12,882 | -€1,217 | -8.6% |
| Financial income | 75/76B | €9 | €9 | = | 0.0% |
| Recurring financial income | 75 | €9 | €9 | = | 0.0% |
| Financial charges | 65/66B | €4,813 | €4,813 | = | 0.0% |
| Recurring financial charges | 65 | €4,813 | €4,813 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €9,296 | €8,079 | -€1,217 | -13.1% |
| Income taxes | 67/77 | €1,507 | €2,020 | +€513 | +34.0% |
| Profit (loss) for the period | 9904 | €7,789 | €6,059 | -€1,730 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,789 | €6,059 | -€1,730 | -22.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.