ROMISA: 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.
ROMISA
Largest movements
- Tangible fixed assets -€5,021
down €5,021 (-3.8%), from €131,173 to €126,152
- Receivables within one year +€2,765
up €2,765 (+20.2%), from €13,686 to €16,451
- Other debts -€18,629
down €18,629 (-24.1%), from €77,379 to €58,750
- Profit (loss) carried forward +€15,041
up €15,041 (+34.4%), from -€43,732 to -€28,691
- Gross operating margin +€3,199
up €3,199 (+13.7%), from €23,303 to €26,501
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 | €147,032 | €144,319 | -€2,713 | -1.8% |
| Fixed assets | 21/28 | €131,173 | €126,152 | -€5,021 | -3.8% |
| Tangible fixed assets | 22/27 | €131,173 | €126,152 | -€5,021 | -3.8% |
| Land and buildings | 22 | €131,173 | €126,152 | -€5,021 | -3.8% |
| Current assets | 29/58 | €15,859 | €18,167 | +€2,308 | +14.6% |
| Amounts receivable within one year | 40/41 | €13,686 | €16,451 | +€2,765 | +20.2% |
| Trade receivables | 40 | €13,686 | €16,451 | +€2,765 | +20.2% |
| Cash at bank and in hand | 54/58 | €2,173 | €1,249 | -€924 | -42.5% |
| Deferred charges and accrued income | 490/1 | - | €467 | +€467 | |
| Total equity and liabilities | 10/49 | €147,032 | €144,319 | -€2,713 | -1.8% |
| Equity | 10/15 | €49,978 | €65,019 | +€15,041 | +30.1% |
| Contributions | 10/11 | €93,710 | €93,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,732 | -€28,691 | +€15,041 | +34.4% |
| Amounts payable | 17/49 | €97,054 | €79,300 | -€17,754 | -18.3% |
| Amounts payable within one year | 42/48 | €97,054 | €79,300 | -€17,754 | -18.3% |
| Trade debts | 44 | €4,141 | €3,703 | -€438 | -10.6% |
| Suppliers | 440/4 | €4,141 | €3,703 | -€438 | -10.6% |
| Taxes, remuneration and social security | 45 | €15,534 | €16,847 | +€1,313 | +8.5% |
| Taxes | 450/3 | €13,654 | €14,967 | +€1,313 | +9.6% |
| Remuneration and social security | 454/9 | €1,879 | €1,879 | = | 0.0% |
| Other amounts payable | 47/48 | €77,379 | €58,750 | -€18,629 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,021 | €5,021 | = | 0.0% |
| Other operating charges | 640/8 | €614 | €495 | -€120 | -19.5% |
| Gross operating margin | 9900 | €23,303 | €26,501 | +€3,199 | +13.7% |
| Operating profit (loss) | 9901 | €17,667 | €20,986 | +€3,318 | +18.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €317 | €465 | +€147 | +46.3% |
| Recurring financial charges | 65 | €317 | €465 | +€147 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | €17,352 | €20,521 | +€3,169 | +18.3% |
| Income taxes | 67/77 | €5,281 | €5,480 | +€199 | +3.8% |
| Profit (loss) for the period | 9904 | €12,071 | €15,041 | +€2,970 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,071 | €15,041 | +€2,970 | +24.6% |
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 27 October 2026 via checked.be.