ROMTIS: 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.
ROMTIS
Largest movements
- Tangible fixed assets +€36,268
up €36,268 (+28.9%), from €125,291 to €161,559
of which Furniture and vehicles: +€55,730
- Cash -€16,546
down €16,546 (-4.1%), from €402,199 to €385,654
mainly Investment in fixed assets (net) (-€69,021) and Debts after one year (-€14,160)
- Receivables within one year +€12,611
up €12,611 (+86.6%), from €14,560 to €27,170
of which Other amounts receivable: +€9,377
- Other debts +€54,599
up €54,599 (+187.5%), from €29,115 to €83,714
- Debts after one year -€14,160
down €14,160 (-22.0%), from €64,462 to €50,302
- Financial charges +€57,842
up €57,842 (+3279.5%), from €1,764 to €59,606
- Gross operating margin +€18,462
up €18,462 (+27.8%), from €66,515 to €84,977
- Taxes -€12,825
down €12,825, from €11,986 to -€839
- Depreciation +€7,189
up €7,189 (+28.1%), from €25,563 to €32,752
- Other operating charges +€1,457
up €1,457 (+288.3%), from €505 to €1,962
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 | €544,616 | €577,147 | +€32,531 | +6.0% |
| Fixed assets | 21/28 | €125,291 | €161,559 | +€36,268 | +28.9% |
| Tangible fixed assets | 22/27 | €125,291 | €161,559 | +€36,268 | +28.9% |
| Plant, machinery and equipment | 23 | - | €2,800 | +€2,800 | |
| Furniture and vehicles | 24 | €8,320 | €64,050 | +€55,730 | +669.9% |
| Other tangible fixed assets | 26 | €116,971 | €94,709 | -€22,262 | -19.0% |
| Current assets | 29/58 | €419,325 | €415,588 | -€3,737 | -0.9% |
| Amounts receivable within one year | 40/41 | €14,560 | €27,170 | +€12,611 | +86.6% |
| Trade receivables | 40 | €14,553 | €17,787 | +€3,234 | +22.2% |
| Other amounts receivable | 41 | €7 | €9,383 | +€9,377 | +135303.8% |
| Cash at bank and in hand | 54/58 | €402,199 | €385,654 | -€16,546 | -4.1% |
| Deferred charges and accrued income | 490/1 | €2,566 | €2,764 | +€198 | +7.7% |
| Total equity and liabilities | 10/49 | €544,616 | €577,147 | +€32,531 | +6.0% |
| Equity | 10/15 | €427,064 | €421,993 | -€5,071 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €362,726 | €362,726 | = | 0.0% |
| Distributable reserves | 133 | €362,726 | €362,726 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,139 | €53,067 | -€5,071 | -8.7% |
| Amounts payable | 17/49 | €117,552 | €155,154 | +€37,603 | +32.0% |
| Amounts payable after more than one year | 17 | €64,462 | €50,302 | -€14,160 | -22.0% |
| Financial debts | 170/4 | €64,462 | €50,302 | -€14,160 | -22.0% |
| Amounts payable within one year | 42/48 | €52,969 | €104,593 | +€51,623 | +97.5% |
| Current portion of amounts payable after more than one year | 42 | €15,061 | €15,329 | +€267 | +1.8% |
| Trade debts | 44 | €2,600 | €1,182 | -€1,417 | -54.5% |
| Suppliers | 440/4 | €2,600 | €1,182 | -€1,417 | -54.5% |
| Taxes, remuneration and social security | 45 | €6,193 | €4,368 | -€1,825 | -29.5% |
| Taxes | 450/3 | €6,193 | €4,368 | -€1,825 | -29.5% |
| Other amounts payable | 47/48 | €29,115 | €83,714 | +€54,599 | +187.5% |
| Accrued charges and deferred income | 492/3 | €121 | €259 | +€139 | +115.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,563 | €32,752 | +€7,189 | +28.1% |
| Other operating charges | 640/8 | €505 | €1,962 | +€1,457 | +288.3% |
| Gross operating margin | 9900 | €66,515 | €84,977 | +€18,462 | +27.8% |
| Operating profit (loss) | 9901 | €40,446 | €50,262 | +€9,816 | +24.3% |
| Financial income | 75/76B | €3,875 | €3,433 | -€442 | -11.4% |
| Recurring financial income | 75 | €3,875 | €3,433 | -€442 | -11.4% |
| Financial charges | 65/66B | €1,764 | €59,606 | +€57,842 | +3279.5% |
| Recurring financial charges | 65 | €1,764 | €59,606 | +€57,842 | +3279.5% |
| Profit (loss) for the period before taxes | 9903 | €42,557 | -€5,910 | -€48,468 | |
| Income taxes | 67/77 | €11,986 | -€839 | -€12,825 | |
| Profit (loss) for the period | 9904 | €30,571 | -€5,071 | -€35,643 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,571 | -€5,071 | -€35,643 |
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 12 October 2026 via checked.be.