ROMI: 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.
ROMI
Largest movements
- Cash +€89,473
up €89,473 (+3731.7%), from €2,398 to €91,871
mainly Net result for the year (+€66,864) and Investment in fixed assets (net) (+€22,310)
- Tangible fixed assets -€25,579
down €25,579 (-50.8%), from €50,368 to €24,789
- Receivables within one year +€4,658
new in 2025: €4,658
of which Other amounts receivable: +€3,143
- Reserves +€66,864
up €66,864 (+30.1%), from €222,030 to €288,894
of which Distributable reserves: +€66,864
- Gross operating margin +€100,959
up €100,959 (+2349.2%), from €4,298 to €105,257
- Taxes +€26,857
new in 2025: €26,857
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 | €294,454 | €362,896 | +€68,442 | +23.2% |
| Fixed assets | 21/28 | €50,368 | €24,789 | -€25,579 | -50.8% |
| Tangible fixed assets | 22/27 | €50,368 | €24,789 | -€25,579 | -50.8% |
| Land and buildings | 22 | €50,368 | €24,789 | -€25,579 | -50.8% |
| Current assets | 29/58 | €244,086 | €338,107 | +€94,021 | +38.5% |
| Amounts receivable after more than one year | 29 | €235,410 | €235,410 | = | 0.0% |
| Other amounts receivable | 291 | €235,410 | €235,410 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €4,658 | +€4,658 | |
| Trade receivables | 40 | - | €1,515 | +€1,515 | |
| Other amounts receivable | 41 | - | €3,143 | +€3,143 | |
| Cash at bank and in hand | 54/58 | €2,398 | €91,871 | +€89,473 | +3731.7% |
| Deferred charges and accrued income | 490/1 | €6,279 | €6,168 | -€111 | -1.8% |
| Total equity and liabilities | 10/49 | €294,454 | €362,896 | +€68,442 | +23.2% |
| Equity | 10/15 | €284,030 | €350,894 | +€66,864 | +23.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €222,030 | €288,894 | +€66,864 | +30.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €215,830 | €282,694 | +€66,864 | +31.0% |
| Amounts payable | 17/49 | €10,424 | €12,002 | +€1,578 | +15.1% |
| Amounts payable within one year | 42/48 | €10,424 | €12,002 | +€1,578 | +15.1% |
| Trade debts | 44 | €943 | €678 | -€264 | -28.1% |
| Suppliers | 440/4 | €943 | €678 | -€264 | -28.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,482 | €11,324 | +€1,842 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,300 | €3,268 | -€1,032 | -24.0% |
| Other operating charges | 640/8 | €13,701 | €14,141 | +€440 | +3.2% |
| Gross operating margin | 9900 | €4,298 | €105,257 | +€100,959 | +2349.2% |
| Operating profit (loss) | 9901 | -€13,704 | €87,847 | +€101,551 | |
| Financial income | 75/76B | €6,279 | €6,176 | -€102 | -1.6% |
| Recurring financial income | 75 | €6,279 | €6,176 | -€102 | -1.6% |
| Financial charges | 65/66B | €746 | €303 | -€444 | -59.5% |
| Recurring financial charges | 65 | €746 | €303 | -€444 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,171 | €93,721 | +€101,892 | |
| Income taxes | 67/77 | - | €26,857 | +€26,857 | |
| Profit (loss) for the period | 9904 | -€8,171 | €66,864 | +€75,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,171 | €66,864 | +€75,035 |
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 6 October 2026 via checked.be.