ROMI-B: 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-B
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€40,947
up €40,947 (+7.4%), from €550,695 to €591,643
- Accrued charges and deferred income -€19,267
down €19,267 (-100.0%), from €19,267 to €0
- Profit (loss) carried forward -€19,262
down €19,262 (-91.7%), from -€21,017 to -€40,280
- Gross operating margin +€2,036
up €2,036 (+68.2%), from -€2,984 to -€948
- Financial charges +€500
up €500 (+2.6%), from €19,193 to €19,693
- Other operating charges -€131
down €131 (-11.6%), from €1,130 to €998
- Financial income +€88
up €88 (+3.0%), from €2,965 to €3,053
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 | €1,202,764 | €1,205,182 | +€2,418 | +0.2% |
| Fixed assets | 21/28 | €1,100,902 | €1,100,226 | -€676 | -0.1% |
| Tangible fixed assets | 22/27 | €902 | €226 | -€676 | -74.9% |
| Furniture and vehicles | 24 | €902 | €226 | -€676 | -74.9% |
| Financial fixed assets | 28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €101,862 | €104,956 | +€3,094 | +3.0% |
| Amounts receivable within one year | 40/41 | €98,824 | €104,841 | +€6,018 | +6.1% |
| Other amounts receivable | 41 | €98,824 | €104,841 | +€6,018 | +6.1% |
| Cash at bank and in hand | 54/58 | €74 | €114 | +€41 | +55.4% |
| Deferred charges and accrued income | 490/1 | €2,965 | €0 | -€2,965 | -100.0% |
| Total equity and liabilities | 10/49 | €1,202,764 | €1,205,182 | +€2,418 | +0.2% |
| Equity | 10/15 | €587,802 | €568,539 | -€19,262 | -3.3% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €58,819 | €58,819 | = | 0.0% |
| Distributable reserves | 133 | €58,819 | €58,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,017 | -€40,280 | -€19,262 | -91.7% |
| Amounts payable | 17/49 | €614,962 | €636,643 | +€21,680 | +3.5% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €550,695 | €591,643 | +€40,947 | +7.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €550,695 | €591,643 | +€40,947 | +7.4% |
| Accrued charges and deferred income | 492/3 | €19,267 | €0 | -€19,267 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €676 | €676 | = | 0.0% |
| Other operating charges | 640/8 | €1,130 | €998 | -€131 | -11.6% |
| Gross operating margin | 9900 | -€2,984 | -€948 | +€2,036 | +68.2% |
| Operating profit (loss) | 9901 | -€4,789 | -€2,622 | +€2,167 | +45.2% |
| Financial income | 75/76B | €2,965 | €3,053 | +€88 | +3.0% |
| Recurring financial income | 75 | €2,965 | €3,053 | +€88 | +3.0% |
| Financial charges | 65/66B | €19,193 | €19,693 | +€500 | +2.6% |
| Recurring financial charges | 65 | €19,193 | €19,693 | +€500 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,017 | -€19,262 | +€1,755 | +8.3% |
| Profit (loss) for the period | 9904 | -€21,017 | -€19,262 | +€1,755 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,017 | -€19,262 | +€1,755 | +8.3% |
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 1 October 2026 via checked.be.