Rommens J: what changed
Rommens J
Largest movements
- Tangible fixed assets -€78,265
down €78,265 (-26.2%), from €298,885 to €220,619
of which Furniture and vehicles: -€80,941
- Cash -€25,002
down €25,002 (-84.6%), from €29,546 to €4,544
mainly Other debts (-€46,373) and Investment in fixed assets (net) (-€44,919)
- Receivables within one year +€16,362
up €16,362 (+57.9%), from €28,266 to €44,628
of which Trade receivables: +€11,400
- Other debts -€46,373
down €46,373 (-27.5%), from €168,398 to €122,025
- Debts after one year -€23,900
down €23,900 (-24.9%), from €96,167 to €72,266
- Trade debts +€19,753
up €19,753 (+4,241%), from €466 to €20,219
- Reserves -€19,513
down €19,513 (-100%), from €19,513 to €0
of which Distributable reserves: -€19,513
- Current portion of long-term debt -€15,191
down €15,191 (-21.9%), from €69,500 to €54,309
- Gross operating margin -€14,739
down €14,739 (-11.9%), from €123,556 to €108,817
- Depreciation +€2,621
up €2,621 (+2.2%), from €120,563 to €123,185
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,244 | €272,649 | -€87,594 | -24.3% |
| Fixed assets | 21/28 | €298,885 | €220,619 | -€78,265 | -26.2% |
| Tangible fixed assets | 22/27 | €298,885 | €220,619 | -€78,265 | -26.2% |
| Plant, machinery and equipment | 23 | €62,108 | €34,036 | -€28,072 | -45.2% |
| Furniture and vehicles | 24 | €236,777 | €155,835 | -€80,941 | -34.2% |
| Leasing and similar rights | 25 | - | €30,748 | +€30,748 | |
| Current assets | 29/58 | €61,359 | €52,030 | -€9,329 | -15.2% |
| Amounts receivable within one year | 40/41 | €28,266 | €44,628 | +€16,362 | +57.9% |
| Trade receivables | 40 | €20,543 | €31,943 | +€11,400 | +55.5% |
| Other amounts receivable | 41 | €7,723 | €12,685 | +€4,962 | +64.2% |
| Cash at bank and in hand | 54/58 | €29,546 | €4,544 | -€25,002 | -84.6% |
| Deferred charges and accrued income | 490/1 | €3,546 | €2,858 | -€688 | -19.4% |
| Total equity and liabilities | 10/49 | €360,244 | €272,649 | -€87,594 | -24.3% |
| Equity | 10/15 | €25,713 | €3,829 | -€21,884 | -85.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,513 | €0 | -€19,513 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €19,513 | €0 | -€19,513 | -100% |
| Profit (loss) carried forward | 14 | - | -€2,371 | -€2,371 | |
| Amounts payable | 17/49 | €334,531 | €268,820 | -€65,711 | -19.6% |
| Amounts payable after more than one year | 17 | €96,167 | €72,266 | -€23,900 | -24.9% |
| Financial debts | 170/4 | €96,167 | €72,266 | -€23,900 | -24.9% |
| Amounts payable within one year | 42/48 | €238,364 | €196,554 | -€41,811 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €69,500 | €54,309 | -€15,191 | -21.9% |
| Trade debts | 44 | €466 | €20,219 | +€19,753 | +4,241% |
| Suppliers | 440/4 | €466 | €20,219 | +€19,753 | +4,241% |
| Other amounts payable | 47/48 | €168,398 | €122,025 | -€46,373 | -27.5% |
| Non-recurring operating income | 76A | €11,000 | €11,882 | +€882 | +8.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,563 | €123,185 | +€2,621 | +2.2% |
| Other operating charges | 640/8 | €816 | €1,022 | +€207 | +25.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €123,556 | €108,817 | -€14,739 | -11.9% |
| Operating profit (loss) | 9901 | €2,177 | -€15,390 | -€17,567 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,435 | €6,364 | -€1,070 | -14.4% |
| Recurring financial charges | 65 | €7,435 | €6,364 | -€1,070 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,257 | -€21,754 | -€16,497 | -314% |
| Income taxes | 67/77 | - | €129 | +€129 | |
| Profit (loss) for the period | 9904 | -€5,257 | -€21,884 | -€16,626 | -316% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,257 | -€21,884 | -€16,626 | -316% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.