RoMiCon: 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.
RoMiCon
Largest movements
- Cash +€51,453
up €51,453 (+45.3%), from €113,490 to €164,943
mainly Net result for the year (+€49,182) and Depreciation (+€17,651)
- Tangible fixed assets -€12,712
down €12,712 (-19.5%), from €65,173 to €52,461
of which Leasing and similar rights: -€13,926
- Receivables within one year +€4,986
up €4,986 (+26.8%), from €18,572 to €23,558
of which Other amounts receivable: +€6,845
- Deferred charges and accrued income -€2,630
down €2,630 (-76.6%), from €3,434 to €804
- Reserves +€49,182
up €49,182 (+49.1%), from €100,254 to €149,437
- Debts after one year -€13,887
down €13,887 (-31.6%), from €43,985 to €30,098
- Trade debts +€3,152
up €3,152 (+19244.0%), from €16 to €3,169
- Gross operating margin -€66,246
down €66,246 (-44.0%), from €150,665 to €84,419
- Taxes -€14,959
down €14,959 (-53.1%), from €28,180 to €13,221
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 | €200,669 | €241,765 | +€41,096 | +20.5% |
| Fixed assets | 21/28 | €65,173 | €52,461 | -€12,712 | -19.5% |
| Tangible fixed assets | 22/27 | €65,173 | €52,461 | -€12,712 | -19.5% |
| Plant, machinery and equipment | 23 | €3,242 | €2,014 | -€1,228 | -37.9% |
| Furniture and vehicles | 24 | €5,655 | €8,097 | +€2,442 | +43.2% |
| Leasing and similar rights | 25 | €56,276 | €42,350 | -€13,926 | -24.7% |
| Current assets | 29/58 | €135,496 | €189,304 | +€53,809 | +39.7% |
| Amounts receivable within one year | 40/41 | €18,572 | €23,558 | +€4,986 | +26.8% |
| Trade receivables | 40 | €17,787 | €15,928 | -€1,859 | -10.5% |
| Other amounts receivable | 41 | €785 | €7,630 | +€6,845 | +872.5% |
| Cash at bank and in hand | 54/58 | €113,490 | €164,943 | +€51,453 | +45.3% |
| Deferred charges and accrued income | 490/1 | €3,434 | €804 | -€2,630 | -76.6% |
| Total equity and liabilities | 10/49 | €200,669 | €241,765 | +€41,096 | +20.5% |
| Equity | 10/15 | €103,254 | €152,437 | +€49,182 | +47.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €100,254 | €149,437 | +€49,182 | +49.1% |
| Distributable reserves | 133 | €100,254 | €149,437 | +€49,182 | +49.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €97,414 | €89,329 | -€8,086 | -8.3% |
| Amounts payable after more than one year | 17 | €43,985 | €30,098 | -€13,887 | -31.6% |
| Financial debts | 170/4 | €43,985 | €30,098 | -€13,887 | -31.6% |
| Amounts payable within one year | 42/48 | €53,429 | €59,230 | +€5,801 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €13,165 | €13,887 | +€721 | +5.5% |
| Trade debts | 44 | €16 | €3,169 | +€3,152 | +19244.0% |
| Suppliers | 440/4 | €16 | €3,169 | +€3,152 | +19244.0% |
| Taxes, remuneration and social security | 45 | €40,247 | €42,175 | +€1,928 | +4.8% |
| Taxes | 450/3 | €39,474 | €41,401 | +€1,928 | +4.9% |
| Remuneration and social security | 454/9 | €774 | €774 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,588 | €17,651 | +€1,063 | +6.4% |
| Other operating charges | 640/8 | €1,398 | €1,270 | -€128 | -9.1% |
| Gross operating margin | 9900 | €150,665 | €84,419 | -€66,246 | -44.0% |
| Operating profit (loss) | 9901 | €132,679 | €65,498 | -€67,181 | -50.6% |
| Financial income | 75/76B | €0 | €655 | +€655 | +3277100.0% |
| Recurring financial income | 75 | €0 | €655 | +€655 | +3277100.0% |
| Financial charges | 65/66B | €4,245 | €3,751 | -€494 | -11.6% |
| Recurring financial charges | 65 | €4,245 | €3,751 | -€494 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €128,435 | €62,403 | -€66,032 | -51.4% |
| Income taxes | 67/77 | €28,180 | €13,221 | -€14,959 | -53.1% |
| Profit (loss) for the period | 9904 | €100,254 | €49,182 | -€51,072 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,254 | €49,182 | -€51,072 | -50.9% |
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 29 September 2026 via checked.be.