ROMICO: 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.
ROMICO
Largest movements
- Receivables within one year +€180,507
up €180,507 (+2770.9%), from €6,514 to €187,021
of which Trade receivables: +€180,000
- Tangible fixed assets -€5,935
down €5,935 (-6.0%), from €99,440 to €93,505
- Cash -€3,938
down €3,938 (-5.0%), from €78,230 to €74,291
mainly Receivables within one year (-€180,507) and Current portion of long-term debt (-€8,906)
- Trade debts +€89,463
up €89,463 (+2975.6%), from €3,007 to €92,469
- Reserves +€70,875
up €70,875 (+3810.5%), from €1,860 to €72,735
- Tax, wage and social debts +€17,278
up €17,278 (+65.6%), from €26,350 to €43,628
of which Taxes: +€17,278
- Current portion of long-term debt -€8,906
down €8,906 (-83.2%), from €10,708 to €1,801
- Advances received +€4,184
up €4,184 (+6.8%), from €61,451 to €65,635
- Gross operating margin +€53,970
up €53,970 (+100.3%), from €53,800 to €107,769
- Taxes +€17,338
up €17,338 (+149.1%), from €11,629 to €28,968
- Financial income -€2,781
down €2,781 (-86.0%), from €3,236 to €454
- Depreciation -€2,614
down €2,614 (-30.6%), from €8,549 to €5,935
- Financial charges -€1,668
down €1,668 (-74.6%), from €2,235 to €567
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 | €187,292 | €357,186 | +€169,894 | +90.7% |
| Fixed assets | 21/28 | €99,440 | €93,505 | -€5,935 | -6.0% |
| Tangible fixed assets | 22/27 | €99,440 | €93,505 | -€5,935 | -6.0% |
| Land and buildings | 22 | €99,440 | €93,505 | -€5,935 | -6.0% |
| Current assets | 29/58 | €87,852 | €263,681 | +€175,829 | +200.1% |
| Amounts receivable within one year | 40/41 | €6,514 | €187,021 | +€180,507 | +2770.9% |
| Trade receivables | 40 | - | €180,000 | +€180,000 | |
| Other amounts receivable | 41 | €6,514 | €7,021 | +€507 | +7.8% |
| Cash at bank and in hand | 54/58 | €78,230 | €74,291 | -€3,938 | -5.0% |
| Deferred charges and accrued income | 490/1 | €3,108 | €2,368 | -€740 | -23.8% |
| Total equity and liabilities | 10/49 | €187,292 | €357,186 | +€169,894 | +90.7% |
| Equity | 10/15 | €82,777 | €153,652 | +€70,875 | +85.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €72,735 | +€70,875 | +3810.5% |
| Distributable reserves | 133 | €1,860 | €72,735 | +€70,875 | +3810.5% |
| Profit (loss) carried forward | 14 | €62,317 | €62,317 | = | 0.0% |
| Amounts payable | 17/49 | €104,515 | €203,534 | +€99,019 | +94.7% |
| Amounts payable after more than one year | 17 | €1,801 | €0 | -€1,801 | -100.0% |
| Financial debts | 170/4 | €1,801 | €0 | -€1,801 | -100.0% |
| Amounts payable within one year | 42/48 | €101,515 | €203,534 | +€102,019 | +100.5% |
| Current portion of amounts payable after more than one year | 42 | €10,708 | €1,801 | -€8,906 | -83.2% |
| Trade debts | 44 | €3,007 | €92,469 | +€89,463 | +2975.6% |
| Suppliers | 440/4 | €3,007 | €92,469 | +€89,463 | +2975.6% |
| Advances received on contracts in progress | 46 | €61,451 | €65,635 | +€4,184 | +6.8% |
| Taxes, remuneration and social security | 45 | €26,350 | €43,628 | +€17,278 | +65.6% |
| Taxes | 450/3 | €23,850 | €41,128 | +€17,278 | +72.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,198 | €0 | -€1,198 | -100.0% |
| Non-recurring operating income | 76A | €40,401 | €0 | -€40,401 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,549 | €5,935 | -€2,614 | -30.6% |
| Other operating charges | 640/8 | €2,308 | €1,879 | -€429 | -18.6% |
| Gross operating margin | 9900 | €53,800 | €107,769 | +€53,970 | +100.3% |
| Operating profit (loss) | 9901 | €42,943 | €99,955 | +€57,012 | +132.8% |
| Financial income | 75/76B | €3,236 | €454 | -€2,781 | -86.0% |
| Recurring financial income | 75 | €3,236 | €454 | -€2,781 | -86.0% |
| Financial charges | 65/66B | €2,235 | €567 | -€1,668 | -74.6% |
| Recurring financial charges | 65 | €2,235 | €567 | -€1,668 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €43,943 | €99,842 | +€55,899 | +127.2% |
| Income taxes | 67/77 | €11,629 | €28,968 | +€17,338 | +149.1% |
| Profit (loss) for the period | 9904 | €32,314 | €70,875 | +€38,561 | +119.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,314 | €70,875 | +€38,561 | +119.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.