ROMO-BEL: 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.
ROMO-BEL
Largest movements
- Cash +€1,682
up €1,682 (+516.8%), from €325 to €2,007
mainly Depreciation (+€9,556) and Trade debts (+€3,048)
- Receivables within one year +€1,300
up €1,300 (+18.6%), from €7,006 to €8,307
of which Trade receivables: +€4,400
- Tangible fixed assets +€989
up €989 (+5.2%), from €19,110 to €20,099
of which Furniture and vehicles: +€2,948
- Trade debts +€3,048
up €3,048 (+25.8%), from €11,802 to €14,849
- Profit (loss) carried forward +€978
up €978 (+9.2%), from €10,648 to €11,626
- Tax, wage and social debts -€327
down €327 (-55.7%), from €587 to €260
of which Remuneration and social security: -€587
- Staff costs -€10,844
no longer reported in 2025 (was €10,844)
- Gross operating margin +€5,970
up €5,970 (+51.6%), from €11,559 to €17,528
- Depreciation +€5,059
up €5,059 (+112.5%), from €4,497 to €9,556
- Financial income -€1,826
down €1,826 (-97.5%), from €1,874 to €47
of which Non-recurring financial income: -€1,528
- Taxes +€1,785
new in 2025: €1,785
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 | €27,037 | €30,736 | +€3,699 | +13.7% |
| Fixed assets | 21/28 | €19,110 | €20,099 | +€989 | +5.2% |
| Tangible fixed assets | 22/27 | €19,110 | €20,099 | +€989 | +5.2% |
| Plant, machinery and equipment | 23 | €4,775 | €2,817 | -€1,959 | -41.0% |
| Furniture and vehicles | 24 | €14,335 | €17,283 | +€2,948 | +20.6% |
| Current assets | 29/58 | €7,927 | €10,637 | +€2,710 | +34.2% |
| Amounts receivable within one year | 40/41 | €7,006 | €8,307 | +€1,300 | +18.6% |
| Trade receivables | 40 | €1,859 | €6,259 | +€4,400 | +236.6% |
| Other amounts receivable | 41 | €5,147 | €2,048 | -€3,099 | -60.2% |
| Cash at bank and in hand | 54/58 | €325 | €2,007 | +€1,682 | +516.8% |
| Deferred charges and accrued income | 490/1 | €595 | €323 | -€273 | -45.8% |
| Total equity and liabilities | 10/49 | €27,037 | €30,736 | +€3,699 | +13.7% |
| Equity | 10/15 | €14,648 | €15,626 | +€978 | +6.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,648 | €11,626 | +€978 | +9.2% |
| Amounts payable | 17/49 | €12,389 | €15,110 | +€2,721 | +22.0% |
| Amounts payable within one year | 42/48 | €12,389 | €15,110 | +€2,721 | +22.0% |
| Trade debts | 44 | €11,802 | €14,849 | +€3,048 | +25.8% |
| Suppliers | 440/4 | €11,802 | €14,849 | +€3,048 | +25.8% |
| Taxes, remuneration and social security | 45 | €587 | €260 | -€327 | -55.7% |
| Taxes | 450/3 | - | €260 | +€260 | |
| Remuneration and social security | 454/9 | €587 | - | -€587 | |
| Remuneration, social security and pensions | 62 | €10,844 | - | -€10,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,497 | €9,556 | +€5,059 | +112.5% |
| Other operating charges | 640/8 | €613 | €1,566 | +€953 | +155.4% |
| Non-recurring operating charges | 66A | - | €3,515 | +€3,515 | |
| Gross operating margin | 9900 | €11,559 | €17,528 | +€5,970 | +51.6% |
| Operating profit (loss) | 9901 | -€4,396 | €2,891 | +€7,288 | |
| Financial income | 75/76B | €1,874 | €47 | -€1,826 | -97.5% |
| Recurring financial income | 75 | €299 | €47 | -€251 | -84.2% |
| Non-recurring financial income | 76B | €1,575 | €47 | -€1,528 | -97.0% |
| Financial charges | 65/66B | €1,234 | €175 | -€1,059 | -85.8% |
| Recurring financial charges | 65 | €1,234 | €175 | -€1,059 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,756 | €2,763 | +€6,520 | |
| Income taxes | 67/77 | - | €1,785 | +€1,785 | |
| Profit (loss) for the period | 9904 | -€3,756 | €978 | +€4,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,756 | €978 | +€4,735 |
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 12 October 2026 via checked.be.