ROMMERSWAEL: what changed
Two financial 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.
ROMMERSWAEL
Largest movements
- Receivables within one year +€26,791
up €26,791 (+46.0%), from €58,283 to €85,074
of which Trade receivables: +€20,510
- Tangible fixed assets +€10,591
up €10,591 (+3.2%), from €336,125 to €346,716
of which Other tangible fixed assets: +€19,050
- Cash -€6,439
down €6,439 (-17.2%), from €37,354 to €30,915
mainly Receivables within one year (-€26,791) and Investment in fixed assets (net) (-€24,474)
- Debts after one year +€39,073
up €39,073 (+12.7%), from €308,431 to €347,504
of which Financial debts: +€39,073
- Trade debts -€21,563
down €21,563 (-38.4%), from €56,084 to €34,522
- Reserves +€19,000
up €19,000 (+64.4%), from €29,500 to €48,500
- Tax, wage and social debts -€7,674
down €7,674 (-72.2%), from €10,625 to €2,951
of which Remuneration and social security: -€6,744
- Gross operating margin +€24,525
up €24,525 (+75.7%), from €32,405 to €56,931
- Taxes +€6,171
up €6,171 (+258%), from €2,390 to €8,561
- Depreciation +€2,234
up €2,234 (+20.4%), from €10,975 to €13,208
- Financial charges +€1,800
up €1,800 (+14.6%), from €12,358 to €14,159
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.
Derived cash bridge
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 | €442,506 | €475,551 | +€33,044 | +7.5% |
| Fixed assets | 21/28 | €336,423 | €347,689 | +€11,266 | +3.3% |
| Tangible fixed assets | 22/27 | €336,125 | €346,716 | +€10,591 | +3.2% |
| Land and buildings | 22 | €303,068 | €297,690 | -€5,379 | -1.8% |
| Plant, machinery and equipment | 23 | €2,286 | €1,451 | -€834 | -36.5% |
| Furniture and vehicles | 24 | €4,638 | €2,392 | -€2,246 | -48.4% |
| Other tangible fixed assets | 26 | €26,133 | €45,182 | +€19,050 | +72.9% |
| Financial fixed assets | 28 | €298 | €973 | +€675 | +227% |
| Current assets | 29/58 | €106,083 | €127,862 | +€21,778 | +20.5% |
| Stocks and contracts in progress | 3 | €6,993 | €8,671 | +€1,678 | +24.0% |
| Stocks | 30/36 | €6,993 | €8,671 | +€1,678 | +24.0% |
| Amounts receivable within one year | 40/41 | €58,283 | €85,074 | +€26,791 | +46.0% |
| Trade receivables | 40 | €56,938 | €77,449 | +€20,510 | +36.0% |
| Other amounts receivable | 41 | €1,345 | €7,626 | +€6,281 | +467% |
| Cash at bank and in hand | 54/58 | €37,354 | €30,915 | -€6,439 | -17.2% |
| Deferred charges and accrued income | 490/1 | €3,454 | €3,202 | -€252 | -7.3% |
| Total equity and liabilities | 10/49 | €442,506 | €475,551 | +€33,044 | +7.5% |
| Equity | 10/15 | €59,121 | €78,378 | +€19,257 | +32.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €29,500 | €48,500 | +€19,000 | +64.4% |
| Distributable reserves | 133 | €29,500 | €48,500 | +€19,000 | +64.4% |
| Profit (loss) carried forward | 14 | €9,161 | €9,418 | +€257 | +2.8% |
| Amounts payable | 17/49 | €383,385 | €397,173 | +€13,787 | +3.6% |
| Amounts payable after more than one year | 17 | €308,431 | €347,504 | +€39,073 | +12.7% |
| Financial debts | 170/4 | €233,431 | €272,504 | +€39,073 | +16.7% |
| Other amounts payable | 178/9 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,954 | €49,668 | -€25,286 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €4,021 | €4,165 | +€144 | +3.6% |
| Trade debts | 44 | €56,084 | €34,522 | -€21,563 | -38.4% |
| Suppliers | 440/4 | €56,084 | €34,522 | -€21,563 | -38.4% |
| Taxes, remuneration and social security | 45 | €10,625 | €2,951 | -€7,674 | -72.2% |
| Taxes | 450/3 | €3,881 | €2,951 | -€930 | -24.0% |
| Remuneration and social security | 454/9 | €6,744 | - | -€6,744 | |
| Other amounts payable | 47/48 | €4,224 | €8,030 | +€3,806 | +90.1% |
| Non-recurring operating income | 76A | €850 | - | -€850 | |
| Remuneration, social security and pensions | 62 | €1,520 | €1,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,975 | €13,208 | +€2,234 | +20.4% |
| Other operating charges | 640/8 | €524 | €400 | -€124 | -23.7% |
| Non-recurring operating charges | 66A | - | €74 | +€74 | |
| Gross operating margin | 9900 | €32,405 | €56,931 | +€24,525 | +75.7% |
| Operating profit (loss) | 9901 | €19,386 | €41,728 | +€22,341 | +115% |
| Financial income | 75/76B | €101 | €249 | +€148 | +146% |
| Recurring financial income | 75 | €101 | €249 | +€148 | +146% |
| Financial charges | 65/66B | €12,358 | €14,159 | +€1,800 | +14.6% |
| Recurring financial charges | 65 | €12,358 | €14,159 | +€1,800 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €7,129 | €27,818 | +€20,689 | +290% |
| Income taxes | 67/77 | €2,390 | €8,561 | +€6,171 | +258% |
| Profit (loss) for the period | 9904 | €4,739 | €19,257 | +€14,518 | +306% |
| Profit (loss) for the period to be appropriated | 9905 | €4,739 | €19,257 | +€14,518 | +306% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.