RomLine: 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.
RomLine
Largest movements
- Tangible fixed assets +€21,922
up €21,922 (+56.7%), from €38,643 to €60,565
of which Plant, machinery and equipment: +€18,422
- Deferred charges and accrued income -€5,167
down €5,167 (-38.8%), from €13,302 to €8,135
- Receivables within one year -€2,352
down €2,352 (-17.1%), from €13,734 to €11,383
of which Trade receivables: -€2,502
- Financial fixed assets +€1,400
up €1,400 (+311.1%), from €450 to €1,850
- Stocks and contracts +€1,350
up €1,350 (+24.4%), from €5,533 to €6,883
- Other debts +€11,673
up €11,673 (+32.8%), from €35,635 to €47,308
- Reserves +€5,462
up €5,462 (+17.4%), from €31,420 to €36,883
- Gross operating margin +€13,091
up €13,091 (+71.8%), from €18,240 to €31,331
- Depreciation +€11,084
up €11,084 (+111.0%), from €9,987 to €21,071
- Other operating charges +€1,341
up €1,341 (+240.5%), from €557 to €1,898
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 | €84,898 | €101,831 | +€16,934 | +19.9% |
| Formation expenses | 20 | €252 | €0 | -€252 | -100.0% |
| Fixed assets | 21/28 | €39,093 | €62,415 | +€23,322 | +59.7% |
| Tangible fixed assets | 22/27 | €38,643 | €60,565 | +€21,922 | +56.7% |
| Plant, machinery and equipment | 23 | €13,952 | €32,374 | +€18,422 | +132.0% |
| Furniture and vehicles | 24 | €24,691 | €28,191 | +€3,500 | +14.2% |
| Financial fixed assets | 28 | €450 | €1,850 | +€1,400 | +311.1% |
| Current assets | 29/58 | €45,552 | €39,417 | -€6,136 | -13.5% |
| Stocks and contracts in progress | 3 | €5,533 | €6,883 | +€1,350 | +24.4% |
| Stocks | 30/36 | €5,533 | €6,883 | +€1,350 | +24.4% |
| Amounts receivable within one year | 40/41 | €13,734 | €11,383 | -€2,352 | -17.1% |
| Trade receivables | 40 | €13,734 | €11,233 | -€2,502 | -18.2% |
| Other amounts receivable | 41 | - | €150 | +€150 | |
| Cash at bank and in hand | 54/58 | €12,983 | €13,017 | +€33 | +0.3% |
| Deferred charges and accrued income | 490/1 | €13,302 | €8,135 | -€5,167 | -38.8% |
| Total equity and liabilities | 10/49 | €84,898 | €101,831 | +€16,934 | +19.9% |
| Equity | 10/15 | €35,420 | €40,883 | +€5,462 | +15.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €31,420 | €36,883 | +€5,462 | +17.4% |
| Distributable reserves | 133 | €31,420 | €36,883 | +€5,462 | +17.4% |
| Amounts payable | 17/49 | €49,477 | €60,949 | +€11,471 | +23.2% |
| Amounts payable within one year | 42/48 | €49,477 | €60,949 | +€11,471 | +23.2% |
| Trade debts | 44 | €3,868 | €4,673 | +€804 | +20.8% |
| Suppliers | 440/4 | €3,868 | €4,673 | +€804 | +20.8% |
| Taxes, remuneration and social security | 45 | €9,974 | €8,968 | -€1,006 | -10.1% |
| Taxes | 450/3 | €9,974 | €8,968 | -€1,006 | -10.1% |
| Other amounts payable | 47/48 | €35,635 | €47,308 | +€11,673 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,987 | €21,071 | +€11,084 | +111.0% |
| Other operating charges | 640/8 | €557 | €1,898 | +€1,341 | +240.5% |
| Gross operating margin | 9900 | €18,240 | €31,331 | +€13,091 | +71.8% |
| Operating profit (loss) | 9901 | €7,695 | €8,362 | +€666 | +8.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €148 | €156 | +€8 | +5.7% |
| Recurring financial charges | 65 | €148 | €156 | +€8 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €7,548 | €8,214 | +€666 | +8.8% |
| Income taxes | 67/77 | €2,953 | €2,751 | -€201 | -6.8% |
| Profit (loss) for the period | 9904 | €4,595 | €5,462 | +€868 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,595 | €5,462 | +€868 | +18.9% |
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 3 October 2026 via checked.be.