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
- Tangible fixed assets +€68,461
up €68,461 (+26.5%), from €257,891 to €326,352
of which Plant, machinery and equipment: +€76,333
- Cash -€22,595
down €22,595 (-7.5%), from €303,109 to €280,514
mainly Investment in fixed assets (net) (-€117,450) and Stocks and contracts (-€20,895)
- Stocks and contracts +€20,895
up €20,895 (+6.2%), from €339,228 to €360,124
- Reserves +€794,523
up €794,523 (+121.1%), from €656,230 to €1.5m
of which Distributable reserves: +€794,523
- Profit (loss) carried forward -€710,458
down €710,458 (-100.0%), from €710,648 to €191
- Trade debts -€18,451
down €18,451 (-38.6%), from €47,815 to €29,364
- Depreciation +€19,482
up €19,482 (+66.0%), from €29,507 to €48,989
- Gross operating margin -€19,203
down €19,203 (-6.3%), from €304,456 to €285,253
- Taxes -€10,404
down €10,404 (-25.3%), from €41,058 to €30,654
- Staff costs -€9,229
down €9,229 (-6.6%), from €139,859 to €130,630
- Financial income -€5,490
down €5,490 (-32.9%), from €16,705 to €11,215
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 | €1,479,621 | €1,549,470 | +€69,849 | +4.7% |
| Fixed assets | 21/28 | €257,891 | €326,352 | +€68,461 | +26.5% |
| Tangible fixed assets | 22/27 | €257,891 | €326,352 | +€68,461 | +26.5% |
| Plant, machinery and equipment | 23 | €248,660 | €324,993 | +€76,333 | +30.7% |
| Furniture and vehicles | 24 | €9,231 | €1,359 | -€7,872 | -85.3% |
| Current assets | 29/58 | €1,221,730 | €1,223,119 | +€1,389 | +0.1% |
| Stocks and contracts in progress | 3 | €339,228 | €360,124 | +€20,895 | +6.2% |
| Stocks | 30/36 | €339,228 | €360,124 | +€20,895 | +6.2% |
| Amounts receivable within one year | 40/41 | €579,199 | €578,448 | -€751 | -0.1% |
| Trade receivables | 40 | €19,838 | €18,272 | -€1,567 | -7.9% |
| Other amounts receivable | 41 | €559,360 | €560,176 | +€816 | +0.1% |
| Cash at bank and in hand | 54/58 | €303,109 | €280,514 | -€22,595 | -7.5% |
| Deferred charges and accrued income | 490/1 | €194 | €4,033 | +€3,839 | +1979.8% |
| Total equity and liabilities | 10/49 | €1,479,621 | €1,549,470 | +€69,849 | +4.7% |
| Equity | 10/15 | €1,385,471 | €1,469,536 | +€84,065 | +6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €656,230 | €1,450,753 | +€794,523 | +121.1% |
| Tax-exempt reserves | 132 | €2,974 | €2,974 | = | 0.0% |
| Distributable reserves | 133 | €653,256 | €1,447,779 | +€794,523 | +121.6% |
| Profit (loss) carried forward | 14 | €710,648 | €191 | -€710,458 | -100.0% |
| Amounts payable | 17/49 | €94,150 | €79,934 | -€14,216 | -15.1% |
| Amounts payable within one year | 42/48 | €94,150 | €79,934 | -€14,216 | -15.1% |
| Trade debts | 44 | €47,815 | €29,364 | -€18,451 | -38.6% |
| Suppliers | 440/4 | €47,815 | €29,364 | -€18,451 | -38.6% |
| Advances received on contracts in progress | 46 | - | €50 | +€50 | |
| Taxes, remuneration and social security | 45 | €37,807 | €36,324 | -€1,483 | -3.9% |
| Taxes | 450/3 | €23,442 | €23,507 | +€65 | +0.3% |
| Remuneration and social security | 454/9 | €14,365 | €12,817 | -€1,548 | -10.8% |
| Other amounts payable | 47/48 | €8,528 | €14,197 | +€5,669 | +66.5% |
| Remuneration, social security and pensions | 62 | €139,859 | €130,630 | -€9,229 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,507 | €48,989 | +€19,482 | +66.0% |
| Other operating charges | 640/8 | €3,982 | €1,723 | -€2,259 | -56.7% |
| Gross operating margin | 9900 | €304,456 | €285,253 | -€19,203 | -6.3% |
| Operating profit (loss) | 9901 | €131,108 | €103,911 | -€27,197 | -20.7% |
| Financial income | 75/76B | €16,705 | €11,215 | -€5,490 | -32.9% |
| Recurring financial income | 75 | €16,705 | €11,215 | -€5,490 | -32.9% |
| Financial charges | 65/66B | €265 | €407 | +€142 | +53.6% |
| Recurring financial charges | 65 | €265 | €407 | +€142 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €147,548 | €114,719 | -€32,829 | -22.2% |
| Income taxes | 67/77 | €41,058 | €30,654 | -€10,404 | -25.3% |
| Profit (loss) for the period | 9904 | €106,490 | €84,065 | -€22,425 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €106,490 | €84,065 | -€22,425 | -21.1% |
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.