ROMROM: 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.
ROMROM
Largest movements
- Cash -€110,000
down €110,000 (-87.5%), from €125,783 to €15,783
- Receivables within one year +€62,169
up €62,169 (+7885.8%), from €788 to €62,957
of which Other amounts receivable: +€62,169
- Deferred charges and accrued income -€13,913
down €13,913 (-35.7%), from €39,016 to €25,103
- Other debts -€90,536
down €90,536 (-100.0%), from €90,536 to €0
- Accrued charges and deferred income +€13,747
new in 2025: €13,747
- Reserves +€12,137
up €12,137 (+27.4%), from €44,242 to €56,379
- Debts after one year -€8,609
down €8,609 (-46.9%), from €18,349 to €9,740
- Current portion of long-term debt +€8,609
up €8,609 (+410.5%), from €2,097 to €10,707
- Gross operating margin -€24,736
down €24,736 (-56.7%), from €43,591 to €18,854
- Staff costs -€17,968
down €17,968 (-98.7%), from €18,207 to €238
- Taxes -€2,278
down €2,278 (-33.8%), from €6,742 to €4,463
- Financial charges -€1,572
down €1,572 (-51.3%), from €3,064 to €1,492
- Other operating charges +€524
up €524, from €0 to €524
From the 30-09-2025 result to the 31-12-2025 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 | 30-09-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,345 | €103,843 | -€62,502 | -37.6% |
| Fixed assets | 21/28 | €758 | €0 | -€758 | -100.0% |
| Tangible fixed assets | 22/27 | €758 | €0 | -€758 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €758 | €0 | -€758 | -100.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €165,587 | €103,843 | -€61,745 | -37.3% |
| Amounts receivable within one year | 40/41 | €788 | €62,957 | +€62,169 | +7885.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €788 | €62,957 | +€62,169 | +7885.8% |
| Cash at bank and in hand | 54/58 | €125,783 | €15,783 | -€110,000 | -87.5% |
| Deferred charges and accrued income | 490/1 | €39,016 | €25,103 | -€13,913 | -35.7% |
| Total equity and liabilities | 10/49 | €166,345 | €103,843 | -€62,502 | -37.6% |
| Equity | 10/15 | €46,642 | €58,779 | +€12,137 | +26.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €44,242 | €56,379 | +€12,137 | +27.4% |
| Distributable reserves | 133 | €44,242 | €56,379 | +€12,137 | +27.4% |
| Amounts payable | 17/49 | €119,703 | €45,064 | -€74,639 | -62.4% |
| Amounts payable after more than one year | 17 | €18,349 | €9,740 | -€8,609 | -46.9% |
| Financial debts | 170/4 | €18,349 | €9,740 | -€8,609 | -46.9% |
| Amounts payable within one year | 42/48 | €101,354 | €21,577 | -€79,777 | -78.7% |
| Current portion of amounts payable after more than one year | 42 | €2,097 | €10,707 | +€8,609 | +410.5% |
| Trade debts | 44 | €1,254 | €264 | -€990 | -79.0% |
| Suppliers | 440/4 | €1,254 | €264 | -€990 | -79.0% |
| Taxes, remuneration and social security | 45 | €7,467 | €10,606 | +€3,139 | +42.0% |
| Taxes | 450/3 | €6,742 | €10,570 | +€3,829 | +56.8% |
| Remuneration and social security | 454/9 | €725 | €36 | -€689 | -95.1% |
| Other amounts payable | 47/48 | €90,536 | €0 | -€90,536 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €13,747 | +€13,747 | |
| Remuneration, social security and pensions | 62 | €18,207 | €238 | -€17,968 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €0 | -€329 | -100.0% |
| Other operating charges | 640/8 | €0 | €524 | +€524 | |
| Gross operating margin | 9900 | €43,591 | €18,854 | -€24,736 | -56.7% |
| Operating profit (loss) | 9901 | €25,055 | €18,092 | -€6,962 | -27.8% |
| Financial income | 75/76B | €389 | €0 | -€389 | -100.0% |
| Recurring financial income | 75 | €389 | €0 | -€389 | -100.0% |
| Financial charges | 65/66B | €3,064 | €1,492 | -€1,572 | -51.3% |
| Recurring financial charges | 65 | €3,064 | €1,492 | -€1,572 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €22,379 | €16,600 | -€5,779 | -25.8% |
| Income taxes | 67/77 | €6,742 | €4,463 | -€2,278 | -33.8% |
| Profit (loss) for the period | 9904 | €15,637 | €12,137 | -€3,500 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,637 | €12,137 | -€3,500 | -22.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.