ROMICA: 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.
ROMICA
Largest movements
- Cash -€23,805
down €23,805 (-43.8%), from €54,295 to €30,490
mainly Net result for the year (-€31,148) and Debts after one year (-€18,928)
- Tangible fixed assets -€16,300
down €16,300 (-20.2%), from €80,709 to €64,409
of which Land and buildings: -€11,574
- Receivables within one year -€10,757
down €10,757 (-86.8%), from €12,387 to €1,630
- Profit (loss) carried forward -€31,148
down €31,148 (-577%), from -€5,401 to -€36,550
- Debts after one year -€18,928
down €18,928 (-47.2%), from €40,115 to €21,187
- Current portion of long-term debt -€2,969
down €2,969 (-13.6%), from €21,897 to €18,928
- Trade debts +€1,656
up €1,656 (+408%), from €406 to €2,062
- Other debts +€1,520
up €1,520 (+190%), from €800 to €2,320
- Depreciation +€4,492
up €4,492 (+38.0%), from €11,808 to €16,300
- Other operating charges +€1,516
up €1,516 (+118%), from €1,289 to €2,805
- Financial charges -€884
down €884 (-24.3%), from €3,642 to €2,757
- Financial income -€675
down €675 (-100%), from €675 to €0
- Gross operating margin +€399
up €399 (+4.1%), from -€9,685 to -€9,286
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 | €147,390 | €96,529 | -€50,861 | -34.5% |
| Fixed assets | 21/28 | €80,709 | €64,409 | -€16,300 | -20.2% |
| Tangible fixed assets | 22/27 | €80,709 | €64,409 | -€16,300 | -20.2% |
| Land and buildings | 22 | €53,308 | €41,735 | -€11,574 | -21.7% |
| Furniture and vehicles | 24 | €27,401 | €22,674 | -€4,726 | -17.2% |
| Current assets | 29/58 | €66,681 | €32,120 | -€34,561 | -51.8% |
| Amounts receivable within one year | 40/41 | €12,387 | €1,630 | -€10,757 | -86.8% |
| Other amounts receivable | 41 | €12,387 | €1,630 | -€10,757 | -86.8% |
| Cash at bank and in hand | 54/58 | €54,295 | €30,490 | -€23,805 | -43.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €147,390 | €96,529 | -€50,861 | -34.5% |
| Equity | 10/15 | €81,510 | €50,362 | -€31,148 | -38.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,512 | €74,512 | = | 0.0% |
| Distributable reserves | 133 | €74,512 | €74,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,401 | -€36,550 | -€31,148 | -577% |
| Amounts payable | 17/49 | €65,880 | €46,167 | -€19,713 | -29.9% |
| Amounts payable after more than one year | 17 | €40,115 | €21,187 | -€18,928 | -47.2% |
| Financial debts | 170/4 | €40,115 | €21,187 | -€18,928 | -47.2% |
| Amounts payable within one year | 42/48 | €24,019 | €23,310 | -€709 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €21,897 | €18,928 | -€2,969 | -13.6% |
| Trade debts | 44 | €406 | €2,062 | +€1,656 | +408% |
| Suppliers | 440/4 | €406 | €2,062 | +€1,656 | +408% |
| Taxes, remuneration and social security | 45 | €916 | €0 | -€916 | -100% |
| Taxes | 450/3 | €916 | €0 | -€916 | -100% |
| Other amounts payable | 47/48 | €800 | €2,320 | +€1,520 | +190% |
| Accrued charges and deferred income | 492/3 | €1,746 | €1,670 | -€76 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,808 | €16,300 | +€4,492 | +38.0% |
| Other operating charges | 640/8 | €1,289 | €2,805 | +€1,516 | +118% |
| Gross operating margin | 9900 | -€9,685 | -€9,286 | +€399 | +4.1% |
| Operating profit (loss) | 9901 | -€22,781 | -€28,391 | -€5,610 | -24.6% |
| Financial income | 75/76B | €675 | €0 | -€675 | -100% |
| Recurring financial income | 75 | €675 | €0 | -€675 | -100% |
| Financial charges | 65/66B | €3,642 | €2,757 | -€884 | -24.3% |
| Recurring financial charges | 65 | €3,642 | €2,757 | -€884 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,748 | -€31,148 | -€5,401 | -21.0% |
| Profit (loss) for the period | 9904 | -€25,748 | -€31,148 | -€5,401 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,748 | -€31,148 | -€5,401 | -21.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.