ROMO Consulting: 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 Consulting
Largest movements
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets +€47,737
up €47,737 (+293%), from €16,304 to €64,041
of which Furniture and vehicles: +€48,604
- Cash +€11,627
up €11,627 (+53.3%), from €21,825 to €33,452
mainly Other debts (+€70,881) and Net result for the year (+€64,750)
- Receivables within one year -€4,338
down €4,338 (-24.1%), from €17,982 to €13,644
of which Trade receivables: -€4,855
- Other debts +€70,881
up €70,881 (+1,343%), from €5,279 to €76,160
- Reserves -€66,073
down €66,073 (-69.3%), from €95,401 to €29,328
- Gross operating margin +€16,891
up €16,891 (+24.1%), from €69,987 to €86,878
- Taxes +€3,764
up €3,764 (+28.7%), from €13,133 to €16,897
- Depreciation -€3,243
down €3,243 (-38.4%), from €8,437 to €5,194
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 | €107,763 | €113,275 | +€5,511 | +5.1% |
| Fixed assets | 21/28 | €16,304 | €64,041 | +€47,737 | +293% |
| Tangible fixed assets | 22/27 | €16,304 | €64,041 | +€47,737 | +293% |
| Plant, machinery and equipment | 23 | €498 | €207 | -€291 | -58.5% |
| Furniture and vehicles | 24 | €12,354 | €60,958 | +€48,604 | +393% |
| Other tangible fixed assets | 26 | €3,452 | €2,876 | -€575 | -16.7% |
| Current assets | 29/58 | €91,459 | €49,234 | -€42,225 | -46.2% |
| Amounts receivable within one year | 40/41 | €17,982 | €13,644 | -€4,338 | -24.1% |
| Trade receivables | 40 | €16,650 | €11,795 | -€4,855 | -29.2% |
| Other amounts receivable | 41 | €1,332 | €1,849 | +€517 | +38.9% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €21,825 | €33,452 | +€11,627 | +53.3% |
| Deferred charges and accrued income | 490/1 | €1,652 | €2,137 | +€485 | +29.4% |
| Total equity and liabilities | 10/49 | €107,763 | €113,275 | +€5,511 | +5.1% |
| Equity | 10/15 | €96,401 | €30,328 | -€66,073 | -68.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €95,401 | €29,328 | -€66,073 | -69.3% |
| Distributable reserves | 133 | €95,401 | €29,328 | -€66,073 | -69.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,362 | €82,947 | +€71,585 | +630% |
| Amounts payable within one year | 42/48 | €11,254 | €82,727 | +€71,473 | +635% |
| Trade debts | 44 | €660 | €735 | +€75 | +11.4% |
| Suppliers | 440/4 | €660 | €735 | +€75 | +11.4% |
| Taxes, remuneration and social security | 45 | €5,315 | €5,831 | +€517 | +9.7% |
| Taxes | 450/3 | €5,315 | €5,831 | +€517 | +9.7% |
| Other amounts payable | 47/48 | €5,279 | €76,160 | +€70,881 | +1,343% |
| Accrued charges and deferred income | 492/3 | €108 | €220 | +€112 | +103% |
| Non-recurring operating income | 76A | - | €510 | +€510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,437 | €5,194 | -€3,243 | -38.4% |
| Other operating charges | 640/8 | €353 | €631 | +€278 | +78.6% |
| Gross operating margin | 9900 | €69,987 | €86,878 | +€16,891 | +24.1% |
| Operating profit (loss) | 9901 | €61,197 | €81,052 | +€19,856 | +32.4% |
| Financial income | 75/76B | €1,548 | €1,381 | -€168 | -10.8% |
| Recurring financial income | 75 | €1,548 | €1,381 | -€168 | -10.8% |
| Financial charges | 65/66B | €126 | €786 | +€660 | +526% |
| Recurring financial charges | 65 | €126 | €786 | +€660 | +526% |
| Profit (loss) for the period before taxes | 9903 | €62,619 | €81,647 | +€19,027 | +30.4% |
| Income taxes | 67/77 | €13,133 | €16,897 | +€3,764 | +28.7% |
| Profit (loss) for the period | 9904 | €49,487 | €64,750 | +€15,264 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,487 | €64,750 | +€15,264 | +30.8% |
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 20 October 2026 via checked.be.