ROMMES STEPHANIE: 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.
ROMMES STEPHANIE
Largest movements
- Cash +€14,762
up €14,762 (+6.2%), from €239,271 to €254,033
mainly Other debts (+€53,533) and Net result for the year (+€51,833)
- Tangible fixed assets +€12,205
up €12,205 (+10.2%), from €119,608 to €131,813
of which Plant, machinery and equipment: +€23,005
- Other debts +€53,533
up €53,533 (+74.8%), from €71,597 to €125,130
- Debts after one year -€14,480
down €14,480 (-16.1%), from €90,066 to €75,586
- Reserves -€9,054
down €9,054 (-5.0%), from €180,161 to €171,108
- Turnover -€183,062
no longer reported in 2025 (was €183,062)
- Purchases and services -€90,877
no longer reported in 2025 (was €90,877)
- Gross operating margin -€2,236
down €2,236 (-2.4%), from €92,185 to €89,949
- Depreciation +€1,978
up €1,978 (+16.1%), from €12,257 to €14,234
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 | €368,687 | €395,377 | +€26,689 | +7.2% |
| Fixed assets | 21/28 | €119,608 | €131,813 | +€12,205 | +10.2% |
| Tangible fixed assets | 22/27 | €119,608 | €131,813 | +€12,205 | +10.2% |
| Land and buildings | 22 | €116,160 | €105,600 | -€10,560 | -9.1% |
| Plant, machinery and equipment | 23 | €2,583 | €25,588 | +€23,005 | +891% |
| Furniture and vehicles | 24 | €865 | €625 | -€240 | -27.7% |
| Current assets | 29/58 | €249,079 | €263,564 | +€14,484 | +5.8% |
| Amounts receivable within one year | 40/41 | €1,211 | €134 | -€1,077 | -88.9% |
| Trade receivables | 40 | €1,211 | €134 | -€1,077 | -88.9% |
| Cash at bank and in hand | 54/58 | €239,271 | €254,033 | +€14,762 | +6.2% |
| Deferred charges and accrued income | 490/1 | €8,597 | €9,396 | +€799 | +9.3% |
| Total equity and liabilities | 10/49 | €368,687 | €395,377 | +€26,689 | +7.2% |
| Equity | 10/15 | €180,162 | €171,109 | -€9,054 | -5.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €180,161 | €171,108 | -€9,054 | -5.0% |
| Distributable reserves | 133 | €180,161 | €171,108 | -€9,054 | -5.0% |
| Amounts payable | 17/49 | €188,525 | €224,268 | +€35,743 | +19.0% |
| Amounts payable after more than one year | 17 | €90,066 | €75,586 | -€14,480 | -16.1% |
| Financial debts | 170/4 | €90,066 | €75,586 | -€14,480 | -16.1% |
| Amounts payable within one year | 42/48 | €98,459 | €148,682 | +€50,223 | +51.0% |
| Current portion of amounts payable after more than one year | 42 | €14,274 | €14,480 | +€206 | +1.4% |
| Trade debts | 44 | €1,763 | €105 | -€1,659 | -94.1% |
| Suppliers | 440/4 | €1,763 | €105 | -€1,659 | -94.1% |
| Taxes, remuneration and social security | 45 | €10,825 | €8,968 | -€1,857 | -17.2% |
| Taxes | 450/3 | €10,825 | €8,968 | -€1,857 | -17.2% |
| Other amounts payable | 47/48 | €71,597 | €125,130 | +€53,533 | +74.8% |
| Turnover | 70 | €183,062 | - | -€183,062 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,877 | - | -€90,877 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,257 | €14,234 | +€1,978 | +16.1% |
| Other operating charges | 640/8 | €2,717 | €3,124 | +€406 | +15.0% |
| Gross operating margin | 9900 | €92,185 | €89,949 | -€2,236 | -2.4% |
| Operating profit (loss) | 9901 | €77,211 | €72,591 | -€4,619 | -6.0% |
| Financial income | 75/76B | €473 | €1,663 | +€1,189 | +251% |
| Recurring financial income | 75 | €473 | €1,663 | +€1,189 | +251% |
| Financial charges | 65/66B | €1,823 | €1,707 | -€116 | -6.3% |
| Recurring financial charges | 65 | €1,823 | €1,707 | -€116 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €75,861 | €72,547 | -€3,314 | -4.4% |
| Income taxes | 67/77 | €21,571 | €20,714 | -€857 | -4.0% |
| Profit (loss) for the period | 9904 | €54,290 | €51,833 | -€2,457 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,290 | €51,833 | -€2,457 | -4.5% |
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 18 October 2026 via checked.be.