ROMEYEN: 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.
ROMEYEN
Largest movements
- Receivables within one year +€17,164
up €17,164 (+387%), from €4,439 to €21,603
of which Trade receivables: +€20,324
- Tangible fixed assets -€8,213
down €8,213 (-3.1%), from €266,822 to €258,609
of which Land and buildings: -€11,170
- Profit (loss) carried forward +€8,510
up €8,510 (+4.0%), from -€210,421 to -€201,911
- Tax, wage and social debts +€4,500
new in 2025: €4,500
- Gross operating margin +€38,367
up €38,367 (+520%), from €7,382 to €45,749
- Turnover +€37,590
up €37,590 (+243%), from €15,453 to €53,043
- Staff costs +€16,244
up €16,244 (+940%), from €1,728 to €17,972
- Taxes +€4,500
new in 2025: €4,500
- Depreciation +€951
up €951 (+7.3%), from €13,056 to €14,007
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 | €285,866 | €296,884 | +€11,018 | +3.9% |
| Fixed assets | 21/28 | €266,822 | €258,609 | -€8,213 | -3.1% |
| Tangible fixed assets | 22/27 | €266,822 | €258,609 | -€8,213 | -3.1% |
| Land and buildings | 22 | €258,297 | €247,127 | -€11,170 | -4.3% |
| Plant, machinery and equipment | 23 | €8,525 | €11,482 | +€2,957 | +34.7% |
| Current assets | 29/58 | €19,044 | €38,275 | +€19,231 | +101% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,439 | €21,603 | +€17,164 | +387% |
| Trade receivables | 40 | €1,120 | €21,444 | +€20,324 | +1,815% |
| Other amounts receivable | 41 | €3,319 | €159 | -€3,160 | -95.2% |
| Cash at bank and in hand | 54/58 | €7,605 | €9,672 | +€2,067 | +27.2% |
| Total equity and liabilities | 10/49 | €285,866 | €296,884 | +€11,018 | +3.9% |
| Equity | 10/15 | -€13,561 | -€5,051 | +€8,510 | +62.8% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€210,421 | -€201,911 | +€8,510 | +4.0% |
| Amounts payable | 17/49 | €299,427 | €301,935 | +€2,508 | +0.8% |
| Amounts payable after more than one year | 17 | €287,500 | €287,500 | = | 0.0% |
| Other amounts payable | 178/9 | €287,500 | €287,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,927 | €14,435 | +€2,508 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €11,430 | €9,762 | -€1,668 | -14.6% |
| Trade debts | 44 | €497 | €173 | -€324 | -65.2% |
| Suppliers | 440/4 | €497 | €173 | -€324 | -65.2% |
| Taxes, remuneration and social security | 45 | - | €4,500 | +€4,500 | |
| Taxes | 450/3 | - | €4,500 | +€4,500 | |
| Turnover | 70 | €15,453 | €53,043 | +€37,590 | +243% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,071 | €7,294 | -€777 | -9.6% |
| Remuneration, social security and pensions | 62 | €1,728 | €17,972 | +€16,244 | +940% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,056 | €14,007 | +€951 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11 | €163 | +€152 | +1,382% |
| Other operating charges | 640/8 | €720 | €597 | -€123 | -17.1% |
| Gross operating margin | 9900 | €7,382 | €45,749 | +€38,367 | +520% |
| Operating profit (loss) | 9901 | -€8,133 | €13,010 | +€21,143 | |
| Profit (loss) for the period before taxes | 9903 | -€8,133 | €13,010 | +€21,143 | |
| Income taxes | 67/77 | - | €4,500 | +€4,500 | |
| Profit (loss) for the period | 9904 | -€8,133 | €8,510 | +€16,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,133 | €8,510 | +€16,643 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.