ROMIBE: 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.
ROMIBE
Largest movements
- Cash -€25,052
down €25,052 (-69.7%), from €35,946 to €10,894
mainly Current investments (-€25,000) and Net result for the year (-€8,797)
- Current investments +€25,000
up €25,000 (+20.0%), from €125,000 to €150,000
- Tangible fixed assets -€18,435
down €18,435 (-2.1%), from €897,833 to €879,399
of which Land and buildings: -€15,292
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€11,194
up €11,194 (+586.0%), from €1,910 to €13,104
- Financial income +€2,591
up €2,591 (+127.2%), from €2,037 to €4,627
- Other operating charges +€1,088
up €1,088 (+16.8%), from €6,474 to €7,562
- Depreciation +€483
up €483 (+2.7%), from €17,951 to €18,435
- Financial charges +€196
up €196 (+58.5%), from €336 to €532
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,059,391 | €1,044,447 | -€14,943 | -1.4% |
| Fixed assets | 21/28 | €897,833 | €879,399 | -€18,435 | -2.1% |
| Tangible fixed assets | 22/27 | €897,833 | €879,399 | -€18,435 | -2.1% |
| Land and buildings | 22 | €880,428 | €865,136 | -€15,292 | -1.7% |
| Plant, machinery and equipment | 23 | €17,405 | €14,263 | -€3,142 | -18.1% |
| Current assets | 29/58 | €161,557 | €165,048 | +€3,491 | +2.2% |
| Amounts receivable within one year | 40/41 | €611 | €3,978 | +€3,367 | +551.0% |
| Trade receivables | 40 | - | €1,979 | +€1,979 | |
| Other amounts receivable | 41 | €611 | €1,999 | +€1,388 | +227.2% |
| Current investments | 50/53 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €35,946 | €10,894 | -€25,052 | -69.7% |
| Deferred charges and accrued income | 490/1 | €0 | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €1,059,391 | €1,044,447 | -€14,943 | -1.4% |
| Equity | 10/15 | €1,049,665 | €1,040,868 | -€8,797 | -0.8% |
| Contributions | 10/11 | €1,289,505 | €1,289,505 | = | 0.0% |
| Capital | 10 | €1,289,505 | €1,289,505 | = | 0.0% |
| Issued capital | 100 | €1,289,505 | €1,289,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,840 | -€248,637 | -€8,797 | -3.7% |
| Amounts payable | 17/49 | €9,726 | €3,580 | -€6,146 | -63.2% |
| Amounts payable within one year | 42/48 | €9,726 | €1,224 | -€8,502 | -87.4% |
| Trade debts | 44 | €9,611 | €1,224 | -€8,387 | -87.3% |
| Suppliers | 440/4 | €9,611 | €1,224 | -€8,387 | -87.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Other amounts payable | 47/48 | €115 | €0 | -€115 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €2,355 | +€2,355 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,951 | €18,435 | +€483 | +2.7% |
| Other operating charges | 640/8 | €6,474 | €7,562 | +€1,088 | +16.8% |
| Gross operating margin | 9900 | €1,910 | €13,104 | +€11,194 | +586.0% |
| Operating profit (loss) | 9901 | -€22,515 | -€12,892 | +€9,623 | +42.7% |
| Financial income | 75/76B | €2,037 | €4,627 | +€2,591 | +127.2% |
| Recurring financial income | 75 | €2,037 | €4,627 | +€2,591 | +127.2% |
| Financial charges | 65/66B | €336 | €532 | +€196 | +58.5% |
| Recurring financial charges | 65 | €336 | €532 | +€196 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,814 | -€8,797 | +€12,017 | +57.7% |
| Profit (loss) for the period | 9904 | -€20,814 | -€8,797 | +€12,017 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,814 | -€8,797 | +€12,017 | +57.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.