ROMERIJ 3: 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.
ROMERIJ 3
Largest movements
- Tangible fixed assets -€82,860
down €82,860 (-7.9%), from €1.0m to €966,115
- Cash +€16,973
up €16,973 (+167.2%), from €10,153 to €27,125
mainly Depreciation (+€82,860) and Net result for the year (+€17,567)
- Debts after one year -€85,714
down €85,714 (-22.8%), from €375,992 to €290,278
- Reserves +€17,567
up €17,567 (+3.8%), from €463,655 to €481,222
of which Distributable reserves: +€17,567
- Services and other goods -€10,740
down €10,740 (-73.5%), from €14,606 to €3,866
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 | €1,069,055 | €1,003,818 | -€65,237 | -6.1% |
| Fixed assets | 21/28 | €1,048,975 | €966,115 | -€82,860 | -7.9% |
| Tangible fixed assets | 22/27 | €1,048,975 | €966,115 | -€82,860 | -7.9% |
| Land and buildings | 22 | €1,048,975 | €966,115 | -€82,860 | -7.9% |
| Current assets | 29/58 | €20,080 | €37,703 | +€17,623 | +87.8% |
| Amounts receivable within one year | 40/41 | €9,844 | €10,494 | +€650 | +6.6% |
| Trade receivables | 40 | €9,739 | €10,046 | +€308 | +3.2% |
| Other amounts receivable | 41 | €105 | €448 | +€343 | +326.6% |
| Cash at bank and in hand | 54/58 | €10,153 | €27,125 | +€16,973 | +167.2% |
| Deferred charges and accrued income | 490/1 | €83 | €84 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €1,069,055 | €1,003,818 | -€65,237 | -6.1% |
| Equity | 10/15 | €593,634 | €611,200 | +€17,567 | +3.0% |
| Contributions | 10/11 | €129,979 | €129,979 | = | 0.0% |
| Reserves | 13 | €463,655 | €481,222 | +€17,567 | +3.8% |
| Tax-exempt reserves | 132 | €14,393 | €14,393 | = | 0.0% |
| Distributable reserves | 133 | €449,262 | €466,829 | +€17,567 | +3.9% |
| Amounts payable | 17/49 | €475,422 | €392,618 | -€82,804 | -17.4% |
| Amounts payable after more than one year | 17 | €375,992 | €290,278 | -€85,714 | -22.8% |
| Financial debts | 170/4 | €375,992 | €290,278 | -€85,714 | -22.8% |
| Credit institutions | 173 | €292,857 | €207,143 | -€85,714 | -29.3% |
| Other loans | 174 | €83,135 | €83,135 | = | 0.0% |
| Amounts payable within one year | 42/48 | €89,691 | €92,294 | +€2,603 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €85,714 | €85,714 | = | 0.0% |
| Trade debts | 44 | €2,267 | - | -€2,267 | |
| Suppliers | 440/4 | €2,267 | - | -€2,267 | |
| Taxes, remuneration and social security | 45 | €1,710 | €6,580 | +€4,870 | +284.9% |
| Taxes | 450/3 | €1,710 | €6,580 | +€4,870 | +284.9% |
| Accrued charges and deferred income | 492/3 | €9,739 | €10,046 | +€308 | +3.2% |
| Operating income | 70/76A | €111,763 | €118,403 | +€6,640 | +5.9% |
| Other operating income | 74 | €111,763 | €118,403 | +€6,640 | +5.9% |
| Operating charges | 60/66A | €100,233 | €90,157 | -€10,076 | -10.1% |
| Services and other goods | 61 | €14,606 | €3,866 | -€10,740 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,860 | €82,860 | = | 0.0% |
| Other operating charges | 640/8 | €2,767 | €3,431 | +€664 | +24.0% |
| Operating profit (loss) | 9901 | €11,530 | €28,246 | +€16,716 | +145.0% |
| Financial charges | 65/66B | €5,124 | €4,099 | -€1,024 | -20.0% |
| Recurring financial charges | 65 | €5,124 | €4,099 | -€1,024 | -20.0% |
| Debt charges | 650 | €5,100 | €4,071 | -€1,029 | -20.2% |
| Other financial charges | 652/9 | €24 | €28 | +€4 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €6,406 | €24,147 | +€17,741 | +276.9% |
| Income taxes | 67/77 | €1,710 | €6,580 | +€4,870 | +284.9% |
| Taxes | 670/3 | €1,710 | €6,580 | +€4,870 | +284.9% |
| Profit (loss) for the period | 9904 | €4,696 | €17,567 | +€12,870 | +274.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,696 | €17,567 | +€12,870 | +274.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.