ROMSERV: 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.
ROMSERV
Largest movements
- Receivables within one year +€19,689
up €19,689 (+100.4%), from €19,603 to €39,292
of which Trade receivables: +€20,138
- Cash +€13,740
up €13,740 (+234.9%), from €5,849 to €19,589
mainly Trade debts (+€17,216) and Net result for the year (+€12,522)
- Trade debts +€17,216
up €17,216 (+1062.1%), from €1,621 to €18,837
- Profit (loss) carried forward +€12,522
up €12,522 (+68.5%), from €18,287 to €30,809
- Tax, wage and social debts +€3,832
up €3,832 (+573.7%), from €668 to €4,500
of which Remuneration and social security: +€2,500
- Gross operating margin +€17,764
up €17,764, from -€2,181 to €15,583
- Taxes +€2,603
up €2,603 (+5538.3%), from €47 to €2,650
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 | €27,924 | €61,442 | +€33,518 | +120.0% |
| Fixed assets | 21/28 | €1,838 | €2,155 | +€317 | +17.2% |
| Tangible fixed assets | 22/27 | €1,838 | €2,155 | +€317 | +17.2% |
| Plant, machinery and equipment | 23 | €1,838 | €1,147 | -€691 | -37.6% |
| Furniture and vehicles | 24 | - | €1,008 | +€1,008 | |
| Current assets | 29/58 | €26,086 | €59,287 | +€33,201 | +127.3% |
| Amounts receivable within one year | 40/41 | €19,603 | €39,292 | +€19,689 | +100.4% |
| Trade receivables | 40 | €1,266 | €21,404 | +€20,138 | +1590.7% |
| Other amounts receivable | 41 | €18,337 | €17,888 | -€449 | -2.4% |
| Cash at bank and in hand | 54/58 | €5,849 | €19,589 | +€13,740 | +234.9% |
| Deferred charges and accrued income | 490/1 | €634 | €406 | -€228 | -36.0% |
| Total equity and liabilities | 10/49 | €27,924 | €61,442 | +€33,518 | +120.0% |
| Equity | 10/15 | €25,525 | €38,047 | +€12,522 | +49.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €738 | €738 | = | 0.0% |
| Distributable reserves | 133 | €738 | €738 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,287 | €30,809 | +€12,522 | +68.5% |
| Amounts payable | 17/49 | €2,399 | €23,395 | +€20,996 | +875.2% |
| Amounts payable within one year | 42/48 | €2,289 | €23,337 | +€21,048 | +919.5% |
| Trade debts | 44 | €1,621 | €18,837 | +€17,216 | +1062.1% |
| Suppliers | 440/4 | €1,621 | €18,837 | +€17,216 | +1062.1% |
| Taxes, remuneration and social security | 45 | €668 | €4,500 | +€3,832 | +573.7% |
| Taxes | 450/3 | €668 | €2,000 | +€1,332 | +199.4% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Accrued charges and deferred income | 492/3 | €110 | €58 | -€52 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | €1,011 | -€122 | -10.8% |
| Other operating charges | 640/8 | €128 | €128 | = | 0.0% |
| Gross operating margin | 9900 | -€2,181 | €15,583 | +€17,764 | |
| Operating profit (loss) | 9901 | -€3,442 | €14,444 | +€17,886 | |
| Financial income | 75/76B | €871 | €883 | +€12 | +1.4% |
| Recurring financial income | 75 | €871 | €883 | +€12 | +1.4% |
| Financial charges | 65/66B | €44 | €155 | +€111 | +252.3% |
| Recurring financial charges | 65 | €44 | €155 | +€111 | +252.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,615 | €15,172 | +€17,787 | |
| Income taxes | 67/77 | €47 | €2,650 | +€2,603 | +5538.3% |
| Profit (loss) for the period | 9904 | -€2,662 | €12,522 | +€15,184 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,662 | €12,522 | +€15,184 |
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.