ROMES: 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.
ROMES
Largest movements
- Receivables after one year +€28,623
new in 2025: €28,623
- Cash +€7,100
up €7,100 (+1573.8%), from €451 to €7,551
mainly Net result for the year (+€53,425) and Tax, wage and social debts (+€11,581)
- Deferred charges and accrued income -€2,428
down €2,428 (-59.9%), from €4,052 to €1,624
- Profit (loss) carried forward +€53,425
up €53,425 (+98.0%), from -€54,531 to -€1,105
- Debts after one year -€14,582
down €14,582 (-11.8%), from €123,370 to €108,788
- Tax, wage and social debts +€11,581
up €11,581 (+77.2%), from €14,997 to €26,578
- Trade debts -€9,427
down €9,427 (-48.7%), from €19,368 to €9,940
- Current portion of long-term debt -€7,395
down €7,395 (-33.6%), from €21,977 to €14,582
- Gross operating margin +€19,552
up €19,552 (+30.3%), from €64,573 to €84,125
- Taxes +€4,706
up €4,706 (+39.8%), from €11,813 to €16,519
- Other operating charges -€3,827
down €3,827 (-64.0%), from €5,976 to €2,149
- Financial charges -€1,572
down €1,572 (-19.0%), from €8,294 to €6,722
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 | €157,207 | €190,180 | +€32,974 | +21.0% |
| Fixed assets | 21/28 | €63,626 | €64,119 | +€493 | +0.8% |
| Tangible fixed assets | 22/27 | €61,162 | €61,655 | +€493 | +0.8% |
| Land and buildings | 22 | €34,009 | €34,009 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,508 | €3,392 | -€1,116 | -24.8% |
| Furniture and vehicles | 24 | €2,649 | €7,996 | +€5,347 | +201.9% |
| Other tangible fixed assets | 26 | €19,997 | €16,259 | -€3,738 | -18.7% |
| Financial fixed assets | 28 | €2,463 | €2,463 | = | 0.0% |
| Current assets | 29/58 | €93,581 | €126,062 | +€32,481 | +34.7% |
| Amounts receivable after more than one year | 29 | - | €28,623 | +€28,623 | |
| Other amounts receivable | 291 | - | €28,623 | +€28,623 | |
| Amounts receivable within one year | 40/41 | €89,078 | €88,264 | -€814 | -0.9% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €89,078 | €82,214 | -€6,864 | -7.7% |
| Cash at bank and in hand | 54/58 | €451 | €7,551 | +€7,100 | +1573.8% |
| Deferred charges and accrued income | 490/1 | €4,052 | €1,624 | -€2,428 | -59.9% |
| Total equity and liabilities | 10/49 | €157,207 | €190,180 | +€32,974 | +21.0% |
| Equity | 10/15 | -€23,133 | €30,292 | +€53,425 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,797 | €12,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,700 | €10,700 | = | 0.0% |
| Distributable reserves | 133 | €237 | €237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,531 | -€1,105 | +€53,425 | +98.0% |
| Amounts payable | 17/49 | €180,340 | €159,888 | -€20,451 | -11.3% |
| Amounts payable after more than one year | 17 | €123,370 | €108,788 | -€14,582 | -11.8% |
| Financial debts | 170/4 | €123,370 | €108,788 | -€14,582 | -11.8% |
| Amounts payable within one year | 42/48 | €56,970 | €51,101 | -€5,869 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €21,977 | €14,582 | -€7,395 | -33.6% |
| Trade debts | 44 | €19,368 | €9,940 | -€9,427 | -48.7% |
| Suppliers | 440/4 | €19,368 | €9,940 | -€9,427 | -48.7% |
| Taxes, remuneration and social security | 45 | €14,997 | €26,578 | +€11,581 | +77.2% |
| Taxes | 450/3 | €14,997 | €26,578 | +€11,581 | +77.2% |
| Other amounts payable | 47/48 | €628 | - | -€628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,467 | €6,054 | -€413 | -6.4% |
| Other operating charges | 640/8 | €5,976 | €2,149 | -€3,827 | -64.0% |
| Gross operating margin | 9900 | €64,573 | €84,125 | +€19,552 | +30.3% |
| Operating profit (loss) | 9901 | €52,131 | €75,923 | +€23,792 | +45.6% |
| Financial income | 75/76B | €8 | €744 | +€736 | +9461.3% |
| Recurring financial income | 75 | €8 | €744 | +€736 | +9461.3% |
| Financial charges | 65/66B | €8,294 | €6,722 | -€1,572 | -19.0% |
| Recurring financial charges | 65 | €8,294 | €6,722 | -€1,572 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €43,844 | €69,944 | +€26,100 | +59.5% |
| Income taxes | 67/77 | €11,813 | €16,519 | +€4,706 | +39.8% |
| Profit (loss) for the period | 9904 | €32,031 | €53,425 | +€21,394 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,031 | €53,425 | +€21,394 | +66.8% |
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 3 October 2026 via checked.be.