ROMON: 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.
ROMON
Largest movements
- Tangible fixed assets -€42,121
down €42,121 (-17.0%), from €247,936 to €205,814
of which Furniture and vehicles: -€35,840
- Cash +€11,457
up €11,457 (+113.9%), from €10,056 to €21,513
mainly Investment in fixed assets (net) (+€31,287) and Depreciation (+€10,834)
- Current investments -€8,155
down €8,155 (-3.2%), from €254,241 to €246,086
- Reserves -€38,315
down €38,315 (-8.5%), from €449,530 to €411,215
of which Distributable reserves: -€34,764
- Gross operating margin -€45,044
down €45,044, from €30,958 to -€14,086
- Financial charges -€31,096
down €31,096 (-86.9%), from €35,782 to €4,686
- Financial income +€2,135
up €2,135 (+77.1%), from €2,770 to €4,905
- Taxes -€580
down €580 (-80.0%), from €725 to €145
- Other operating charges +€478
up €478 (+20.6%), from €2,314 to €2,792
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 | €522,274 | €478,599 | -€43,675 | -8.4% |
| Fixed assets | 21/28 | €247,936 | €205,814 | -€42,121 | -17.0% |
| Tangible fixed assets | 22/27 | €247,936 | €205,814 | -€42,121 | -17.0% |
| Land and buildings | 22 | €208,602 | €199,548 | -€9,054 | -4.3% |
| Plant, machinery and equipment | 23 | €1,201 | €3,974 | +€2,773 | +230.8% |
| Furniture and vehicles | 24 | €38,132 | €2,292 | -€35,840 | -94.0% |
| Current assets | 29/58 | €274,338 | €272,784 | -€1,554 | -0.6% |
| Amounts receivable within one year | 40/41 | €8,862 | €3,716 | -€5,146 | -58.1% |
| Other amounts receivable | 41 | €8,862 | €3,716 | -€5,146 | -58.1% |
| Current investments | 50/53 | €254,241 | €246,086 | -€8,155 | -3.2% |
| Cash at bank and in hand | 54/58 | €10,056 | €21,513 | +€11,457 | +113.9% |
| Deferred charges and accrued income | 490/1 | €1,179 | €1,470 | +€291 | +24.7% |
| Total equity and liabilities | 10/49 | €522,274 | €478,599 | -€43,675 | -8.4% |
| Equity | 10/15 | €468,122 | €429,807 | -€38,315 | -8.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €449,530 | €411,215 | -€38,315 | -8.5% |
| Tax-exempt reserves | 132 | €94,566 | €91,015 | -€3,551 | -3.8% |
| Distributable reserves | 133 | €354,964 | €320,200 | -€34,764 | -9.8% |
| Provisions and deferred taxes | 16 | €44,920 | €42,553 | -€2,367 | -5.3% |
| Deferred taxes | 168 | €44,920 | €42,553 | -€2,367 | -5.3% |
| Amounts payable | 17/49 | €9,231 | €6,238 | -€2,993 | -32.4% |
| Amounts payable within one year | 42/48 | €9,231 | €6,238 | -€2,993 | -32.4% |
| Trade debts | 44 | €5,599 | €2,203 | -€3,396 | -60.7% |
| Suppliers | 440/4 | €5,599 | €2,203 | -€3,396 | -60.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €4,036 | +€1,036 | +34.5% |
| Taxes | 450/3 | €3,000 | €4,036 | +€1,036 | +34.5% |
| Other amounts payable | 47/48 | €632 | - | -€632 | |
| Non-recurring operating income | 76A | €37,000 | - | -€37,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,069 | €10,834 | -€235 | -2.1% |
| Other operating charges | 640/8 | €2,314 | €2,792 | +€478 | +20.6% |
| Non-recurring operating charges | 66A | - | €9,591 | +€9,591 | |
| Gross operating margin | 9900 | €30,958 | -€14,086 | -€45,044 | |
| Operating profit (loss) | 9901 | €17,574 | -€37,304 | -€54,878 | |
| Financial income | 75/76B | €2,770 | €4,905 | +€2,135 | +77.1% |
| Recurring financial income | 75 | €2,770 | €4,905 | +€2,135 | +77.1% |
| Financial charges | 65/66B | €35,782 | €4,686 | -€31,096 | -86.9% |
| Recurring financial charges | 65 | €35,782 | €4,686 | -€31,096 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,438 | -€37,085 | -€21,648 | -140.2% |
| Transfer from deferred taxes | 780 | €2,367 | €2,367 | = | 0.0% |
| Income taxes | 67/77 | €725 | €145 | -€580 | -80.0% |
| Profit (loss) for the period | 9904 | -€13,795 | -€34,863 | -€21,068 | -152.7% |
| Transfer from tax-exempt reserves | 789 | €3,551 | €3,551 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,244 | -€31,312 | -€21,068 | -205.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.