ROMIS: 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.
ROMIS
Largest movements
- Cash -€12,058
down €12,058 (-34.7%), from €34,737 to €22,679
mainly Net result for the year (-€10,296) and Receivables within one year (-€8,361)
- Receivables within one year +€8,361
up €8,361 (+50.1%), from €16,684 to €25,045
of which Trade receivables: +€12,887
- Tangible fixed assets -€6,974
down €6,974 (-50.6%), from €13,770 to €6,797
of which Plant, machinery and equipment: -€5,729
- Stocks and contracts +€4,028
up €4,028 (+156.4%), from €2,576 to €6,604
- Deferred charges and accrued income +€3,727
up €3,727 (+1213.1%), from €307 to €4,035
- Profit (loss) carried forward -€10,237
new in 2025: -€10,237
- Trade debts +€5,011
up €5,011 (+108.7%), from €4,609 to €9,620
- Reserves +€1,317
up €1,317 (+3.0%), from €44,300 to €45,617
- Accrued charges and deferred income +€775
new in 2025: €775
- Other debts +€698
up €698 (+743.0%), from €94 to €792
- Gross operating margin -€9,371
down €9,371, from €7,629 to -€1,743
- Other operating charges -€665
down €665 (-28.4%), from €2,342 to €1,677
- Financial income -€278
down €278 (-49.0%), from €567 to €289
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 | €68,074 | €65,160 | -€2,915 | -4.3% |
| Fixed assets | 21/28 | €13,770 | €6,797 | -€6,974 | -50.6% |
| Tangible fixed assets | 22/27 | €13,770 | €6,797 | -€6,974 | -50.6% |
| Plant, machinery and equipment | 23 | €10,416 | €4,687 | -€5,729 | -55.0% |
| Furniture and vehicles | 24 | €473 | - | -€473 | |
| Other tangible fixed assets | 26 | €2,882 | €2,110 | -€772 | -26.8% |
| Current assets | 29/58 | €54,304 | €58,363 | +€4,059 | +7.5% |
| Stocks and contracts in progress | 3 | €2,576 | €6,604 | +€4,028 | +156.4% |
| Stocks | 30/36 | €2,576 | €6,604 | +€4,028 | +156.4% |
| Amounts receivable within one year | 40/41 | €16,684 | €25,045 | +€8,361 | +50.1% |
| Trade receivables | 40 | €6,341 | €19,228 | +€12,887 | +203.2% |
| Other amounts receivable | 41 | €10,343 | €5,817 | -€4,526 | -43.8% |
| Cash at bank and in hand | 54/58 | €34,737 | €22,679 | -€12,058 | -34.7% |
| Deferred charges and accrued income | 490/1 | €307 | €4,035 | +€3,727 | +1213.1% |
| Total equity and liabilities | 10/49 | €68,074 | €65,160 | -€2,915 | -4.3% |
| Equity | 10/15 | €62,892 | €53,972 | -€8,919 | -14.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €44,300 | €45,617 | +€1,317 | +3.0% |
| Distributable reserves | 133 | €44,300 | €45,617 | +€1,317 | +3.0% |
| Profit (loss) carried forward | 14 | - | -€10,237 | -€10,237 | |
| Amounts payable | 17/49 | €5,183 | €11,187 | +€6,005 | +115.9% |
| Amounts payable within one year | 42/48 | €5,183 | €10,412 | +€5,229 | +100.9% |
| Trade debts | 44 | €4,609 | €9,620 | +€5,011 | +108.7% |
| Suppliers | 440/4 | €4,609 | €9,620 | +€5,011 | +108.7% |
| Taxes, remuneration and social security | 45 | €480 | - | -€480 | |
| Taxes | 450/3 | €480 | - | -€480 | |
| Other amounts payable | 47/48 | €94 | €792 | +€698 | +743.0% |
| Accrued charges and deferred income | 492/3 | - | €775 | +€775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,005 | €6,974 | -€31 | -0.4% |
| Other operating charges | 640/8 | €2,342 | €1,677 | -€665 | -28.4% |
| Gross operating margin | 9900 | €7,629 | -€1,743 | -€9,371 | |
| Operating profit (loss) | 9901 | -€1,718 | -€10,393 | -€8,675 | -504.9% |
| Financial income | 75/76B | €567 | €289 | -€278 | -49.0% |
| Recurring financial income | 75 | €567 | €289 | -€278 | -49.0% |
| Financial charges | 65/66B | €166 | €192 | +€26 | +15.6% |
| Recurring financial charges | 65 | €166 | €192 | +€26 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,317 | -€10,296 | -€8,979 | -681.6% |
| Profit (loss) for the period | 9904 | -€1,317 | -€10,296 | -€8,979 | -681.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,317 | -€10,296 | -€8,979 | -681.6% |
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 9 October 2026 via checked.be.