ROMO: 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.
ROMO
Largest movements
- Cash -€25,952
down €25,952 (-7.4%), from €349,487 to €323,535
- Receivables within one year +€14,195
up €14,195 (+79.7%), from €17,816 to €32,011
- Profit (loss) carried forward -€8,999
down €8,999 (-90.4%), from -€9,957 to -€18,956
- Tax, wage and social debts -€4,373
no longer reported in 2025 (was €4,373)
- Gross operating margin -€14,647
down €14,647, from €14,463 to -€184
- Taxes -€3,072
no longer reported in 2025 (was €3,072)
- Financial charges -€869
down €869 (-54.5%), from €1,595 to €726
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,602 | €383,230 | -€13,372 | -3.4% |
| Fixed assets | 21/28 | €8,607 | €5,975 | -€2,632 | -30.6% |
| Tangible fixed assets | 22/27 | €8,607 | €5,975 | -€2,632 | -30.6% |
| Furniture and vehicles | 24 | €8,607 | €5,975 | -€2,632 | -30.6% |
| Current assets | 29/58 | €387,996 | €377,255 | -€10,741 | -2.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,816 | €32,011 | +€14,195 | +79.7% |
| Other amounts receivable | 41 | €17,816 | €32,011 | +€14,195 | +79.7% |
| Cash at bank and in hand | 54/58 | €349,487 | €323,535 | -€25,952 | -7.4% |
| Deferred charges and accrued income | 490/1 | €692 | €1,709 | +€1,017 | +146.9% |
| Total equity and liabilities | 10/49 | €396,602 | €383,230 | -€13,372 | -3.4% |
| Equity | 10/15 | €356,143 | €347,144 | -€8,999 | -2.5% |
| Contributions | 10/11 | €268,600 | €268,600 | = | 0.0% |
| Reserves | 13 | €97,500 | €97,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,591 | - | -€11,591 | |
| Reserves not available under the articles | 1311 | €11,591 | - | -€11,591 | |
| Tax-exempt reserves | 132 | €85,909 | €85,909 | = | 0.0% |
| Distributable reserves | 133 | - | €11,591 | +€11,591 | |
| Profit (loss) carried forward | 14 | -€9,957 | -€18,956 | -€8,999 | -90.4% |
| Provisions and deferred taxes | 16 | €36,086 | €36,086 | = | 0.0% |
| Deferred taxes | 168 | €36,086 | €36,086 | = | 0.0% |
| Amounts payable | 17/49 | €4,373 | - | -€4,373 | |
| Amounts payable within one year | 42/48 | €4,373 | - | -€4,373 | |
| Taxes, remuneration and social security | 45 | €4,373 | - | -€4,373 | |
| Taxes | 450/3 | €4,373 | - | -€4,373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,316 | €1,316 | = | 0.0% |
| Other operating charges | 640/8 | €42 | - | -€42 | |
| Gross operating margin | 9900 | €14,463 | -€184 | -€14,647 | |
| Operating profit (loss) | 9901 | €13,105 | -€1,499 | -€14,605 | |
| Financial charges | 65/66B | €1,595 | €726 | -€869 | -54.5% |
| Recurring financial charges | 65 | €1,595 | €726 | -€869 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €11,511 | -€2,225 | -€13,736 | |
| Income taxes | 67/77 | €3,072 | - | -€3,072 | |
| Profit (loss) for the period | 9904 | €8,439 | -€2,225 | -€10,664 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,439 | -€2,225 | -€10,664 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.