ROMMEL: 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.
ROMMEL
Largest movements
- Cash -€64,587
down €64,587 (-31.9%), from €202,459 to €137,872
mainly Net result for the year (-€89,873) and Investment in fixed assets (net) (-€36,000)
- Receivables within one year -€23,917
down €23,917 (-24.0%), from €99,569 to €75,652
of which Trade receivables: -€23,999
- Tangible fixed assets -€11,462
down €11,462 (-7.2%), from €159,344 to €147,883
of which Furniture and vehicles: -€11,529
- Reserves -€86,663
down €86,663 (-33.1%), from €262,021 to €175,358
- Trade debts -€16,943
down €16,943 (-40.6%), from €41,779 to €24,835
- Gross operating margin -€39,054
down €39,054, from €9,357 to -€29,698
- Other operating charges +€4,415
up €4,415 (+65.8%), from €6,711 to €11,126
- Depreciation -€2,062
down €2,062 (-4.2%), from €49,524 to €47,462
- Financial income +€615
new in 2025: €615
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 | €465,027 | €362,713 | -€102,314 | -22.0% |
| Fixed assets | 21/28 | €160,046 | €148,584 | -€11,462 | -7.2% |
| Tangible fixed assets | 22/27 | €159,344 | €147,883 | -€11,462 | -7.2% |
| Land and buildings | 22 | €47,038 | €47,038 | = | 0.0% |
| Plant, machinery and equipment | 23 | €34,154 | €34,221 | +€68 | +0.2% |
| Furniture and vehicles | 24 | €78,153 | €66,624 | -€11,529 | -14.8% |
| Financial fixed assets | 28 | €701 | €701 | = | 0.0% |
| Current assets | 29/58 | €304,981 | €214,130 | -€90,852 | -29.8% |
| Stocks and contracts in progress | 3 | €1,980 | - | -€1,980 | |
| Stocks | 30/36 | €1,980 | - | -€1,980 | |
| Amounts receivable within one year | 40/41 | €99,569 | €75,652 | -€23,917 | -24.0% |
| Trade receivables | 40 | €97,976 | €73,977 | -€23,999 | -24.5% |
| Other amounts receivable | 41 | €1,593 | €1,675 | +€83 | +5.2% |
| Cash at bank and in hand | 54/58 | €202,459 | €137,872 | -€64,587 | -31.9% |
| Deferred charges and accrued income | 490/1 | €973 | €605 | -€368 | -37.8% |
| Total equity and liabilities | 10/49 | €465,027 | €362,713 | -€102,314 | -22.0% |
| Equity | 10/15 | €367,376 | €277,503 | -€89,873 | -24.5% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €262,021 | €175,358 | -€86,663 | -33.1% |
| Distributable reserves | 133 | €262,021 | €175,358 | -€86,663 | -33.1% |
| Profit (loss) carried forward | 14 | - | -€3,210 | -€3,210 | |
| Amounts payable | 17/49 | €97,651 | €85,211 | -€12,440 | -12.7% |
| Amounts payable within one year | 42/48 | €97,651 | €85,211 | -€12,440 | -12.7% |
| Trade debts | 44 | €41,779 | €24,835 | -€16,943 | -40.6% |
| Suppliers | 440/4 | €41,779 | €24,835 | -€16,943 | -40.6% |
| Taxes, remuneration and social security | 45 | €401 | €657 | +€256 | +63.8% |
| Taxes | 450/3 | €393 | €657 | +€264 | +67.2% |
| Remuneration and social security | 454/9 | €8 | - | -€8 | |
| Other amounts payable | 47/48 | €55,471 | €59,719 | +€4,247 | +7.7% |
| Non-recurring operating income | 76A | €18,500 | - | -€18,500 | |
| Remuneration, social security and pensions | 62 | €934 | €931 | -€3 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,524 | €47,462 | -€2,062 | -4.2% |
| Other operating charges | 640/8 | €6,711 | €11,126 | +€4,415 | +65.8% |
| Non-recurring operating charges | 66A | €473 | - | -€473 | |
| Gross operating margin | 9900 | €9,357 | -€29,698 | -€39,054 | |
| Operating profit (loss) | 9901 | -€48,285 | -€89,216 | -€40,931 | -84.8% |
| Financial income | 75/76B | - | €615 | +€615 | |
| Recurring financial income | 75 | - | €615 | +€615 | |
| Financial charges | 65/66B | €1,117 | €1,272 | +€155 | +13.9% |
| Recurring financial charges | 65 | €1,117 | €1,272 | +€155 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,402 | -€89,873 | -€40,471 | -81.9% |
| Profit (loss) for the period | 9904 | -€49,402 | -€89,873 | -€40,471 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,402 | -€89,873 | -€40,471 | -81.9% |
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 4 October 2026 via checked.be.