ROMSCAFF: 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.
ROMSCAFF
Largest movements
- Receivables within one year +€26,355
up €26,355 (+17.2%), from €153,144 to €179,499
of which Other amounts receivable: +€48,759
- Deferred charges and accrued income -€11,409
down €11,409 (-100.0%), from €11,409 to €0
- Profit (loss) carried forward +€41,270
up €41,270 (+44.4%), from €92,952 to €134,222
- Accrued charges and deferred income -€20,188
down €20,188 (-100.0%), from €20,188 to €0
- Trade debts -€5,508
down €5,508 (-39.8%), from €13,843 to €8,334
- Gross operating margin -€19,005
down €19,005 (-28.5%), from €66,726 to €47,721
- Taxes -€7,395
down €7,395 (-38.7%), from €19,090 to €11,695
- Financial income +€3,815
up €3,815 (+67.5%), from €5,655 to €9,470
- Other operating charges +€1,744
up €1,744 (+7584.1%), from €23 to €1,767
- Financial charges +€1,220
up €1,220 (+400.9%), from €304 to €1,524
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 | €166,511 | €182,042 | +€15,531 | +9.3% |
| Fixed assets | 21/28 | €1,927 | €2,524 | +€598 | +31.0% |
| Tangible fixed assets | 22/27 | €1,927 | €2,524 | +€598 | +31.0% |
| Plant, machinery and equipment | 23 | - | €1,065 | +€1,065 | |
| Furniture and vehicles | 24 | €1,927 | €1,459 | -€468 | -24.3% |
| Current assets | 29/58 | €164,584 | €179,517 | +€14,933 | +9.1% |
| Amounts receivable within one year | 40/41 | €153,144 | €179,499 | +€26,355 | +17.2% |
| Trade receivables | 40 | €22,774 | €370 | -€22,404 | -98.4% |
| Other amounts receivable | 41 | €130,370 | €179,129 | +€48,759 | +37.4% |
| Cash at bank and in hand | 54/58 | €31 | €18 | -€12 | -40.0% |
| Deferred charges and accrued income | 490/1 | €11,409 | €0 | -€11,409 | -100.0% |
| Total equity and liabilities | 10/49 | €166,511 | €182,042 | +€15,531 | +9.3% |
| Equity | 10/15 | €94,952 | €136,222 | +€41,270 | +43.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,952 | €134,222 | +€41,270 | +44.4% |
| Amounts payable | 17/49 | €71,559 | €45,819 | -€25,739 | -36.0% |
| Amounts payable within one year | 42/48 | €51,371 | €45,819 | -€5,551 | -10.8% |
| Trade debts | 44 | €13,843 | €8,334 | -€5,508 | -39.8% |
| Suppliers | 440/4 | €13,843 | €8,334 | -€5,508 | -39.8% |
| Taxes, remuneration and social security | 45 | €37,528 | €37,485 | -€43 | -0.1% |
| Taxes | 450/3 | €33,978 | €30,785 | -€3,193 | -9.4% |
| Remuneration and social security | 454/9 | €3,550 | €6,700 | +€3,150 | +88.7% |
| Accrued charges and deferred income | 492/3 | €20,188 | €0 | -€20,188 | -100.0% |
| Remuneration, social security and pensions | 62 | €309 | €285 | -€24 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411 | €649 | +€238 | +57.8% |
| Other operating charges | 640/8 | €23 | €1,767 | +€1,744 | +7584.1% |
| Gross operating margin | 9900 | €66,726 | €47,721 | -€19,005 | -28.5% |
| Operating profit (loss) | 9901 | €65,983 | €45,020 | -€20,963 | -31.8% |
| Financial income | 75/76B | €5,655 | €9,470 | +€3,815 | +67.5% |
| Recurring financial income | 75 | €5,655 | €9,470 | +€3,815 | +67.5% |
| Financial charges | 65/66B | €304 | €1,524 | +€1,220 | +400.9% |
| Recurring financial charges | 65 | €304 | €1,524 | +€1,220 | +400.9% |
| Profit (loss) for the period before taxes | 9903 | €71,333 | €52,965 | -€18,367 | -25.7% |
| Income taxes | 67/77 | €19,090 | €11,695 | -€7,395 | -38.7% |
| Profit (loss) for the period | 9904 | €52,243 | €41,270 | -€10,973 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,243 | €41,270 | -€10,973 | -21.0% |
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 8 October 2026 via checked.be.