ROMIVAL: 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.
ROMIVAL
Largest movements
- Cash -€6,751
down €6,751 (-51.7%), from €13,052 to €6,301
mainly Debts after one year (-€34,000) and Receivables within one year (-€2,057)
- Tangible fixed assets -€5,337
down €5,337 (-12.9%), from €41,501 to €36,164
- Debts after one year -€34,000
down €34,000 (-16.2%), from €210,000 to €176,000
- Profit (loss) carried forward +€20,322
up €20,322, from -€11,372 to €8,949
- Tax, wage and social debts +€3,748
new in 2025: €3,748
- Gross operating margin +€24,002
up €24,002 (+95.9%), from €25,041 to €49,043
- Other operating charges +€15,590
up €15,590 (+256.1%), from €6,087 to €21,677
- Taxes +€3,749
up €3,749 (+80276.0%), from €5 to €3,754
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 | €261,848 | €251,817 | -€10,031 | -3.8% |
| Fixed assets | 21/28 | €207,654 | €202,317 | -€5,337 | -2.6% |
| Tangible fixed assets | 22/27 | €41,501 | €36,164 | -€5,337 | -12.9% |
| Land and buildings | 22 | €41,501 | €36,164 | -€5,337 | -12.9% |
| Financial fixed assets | 28 | €166,153 | €166,153 | = | 0.0% |
| Current assets | 29/58 | €54,194 | €49,500 | -€4,694 | -8.7% |
| Amounts receivable within one year | 40/41 | €41,142 | €43,199 | +€2,057 | +5.0% |
| Other amounts receivable | 41 | €41,142 | €43,199 | +€2,057 | +5.0% |
| Cash at bank and in hand | 54/58 | €13,052 | €6,301 | -€6,751 | -51.7% |
| Total equity and liabilities | 10/49 | €261,848 | €251,817 | -€10,031 | -3.8% |
| Equity | 10/15 | €50,622 | €70,943 | +€20,322 | +40.1% |
| Contributions | 10/11 | €61,994 | €61,994 | = | 0.0% |
| Outside capital | 11 | €61,994 | €61,994 | = | 0.0% |
| Other | 1109/19 | €61,994 | €61,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,372 | €8,949 | +€20,322 | |
| Amounts payable | 17/49 | €211,227 | €180,874 | -€30,353 | -14.4% |
| Amounts payable after more than one year | 17 | €210,000 | €176,000 | -€34,000 | -16.2% |
| Other amounts payable | 178/9 | €210,000 | €176,000 | -€34,000 | -16.2% |
| Amounts payable within one year | 42/48 | €1,227 | €4,874 | +€3,647 | +297.3% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | - | €3,748 | +€3,748 | |
| Taxes | 450/3 | - | €3,748 | +€3,748 | |
| Other amounts payable | 47/48 | €1,227 | €727 | -€500 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,337 | €5,337 | = | 0.0% |
| Other operating charges | 640/8 | €6,087 | €21,677 | +€15,590 | +256.1% |
| Gross operating margin | 9900 | €25,041 | €49,043 | +€24,002 | +95.9% |
| Operating profit (loss) | 9901 | €13,616 | €22,028 | +€8,412 | +61.8% |
| Financial income | 75/76B | €1,975 | €2,077 | +€102 | +5.2% |
| Recurring financial income | 75 | €1,975 | €2,077 | +€102 | +5.2% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €15,563 | €24,075 | +€8,513 | +54.7% |
| Income taxes | 67/77 | €5 | €3,754 | +€3,749 | +80276.0% |
| Profit (loss) for the period | 9904 | €15,558 | €20,322 | +€4,764 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,558 | €20,322 | +€4,764 | +30.6% |
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 4 October 2026 via checked.be.