Romy Jessen: 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.
Romy Jessen
Largest movements
- Cash -€25,780
down €25,780 (-76.3%), from €33,802 to €8,022
mainly Contributions, distributions and other (-€35,294) and Other debts (-€16,664)
- Receivables within one year +€3,164
up €3,164 (+42.3%), from €7,484 to €10,648
of which Trade receivables: +€3,159
- Deferred charges and accrued income -€1,370
down €1,370 (-78.0%), from €1,756 to €386
- Other debts -€16,664
down €16,664 (-97.5%), from €17,100 to €436
- Tax, wage and social debts -€4,344
down €4,344 (-55.3%), from €7,857 to €3,513
- Current portion of long-term debt -€3,433
down €3,433 (-74.8%), from €4,588 to €1,155
- Advances received +€3,245
new in 2025: €3,245
- Profit (loss) carried forward -€1,230
down €1,230 (-16.7%), from €7,354 to €6,123
- Gross operating margin +€43,326
up €43,326 (+972%), from €4,458 to €47,783
- Taxes +€11,488
up €11,488 (+1,504%), from €764 to €12,252
- Depreciation -€1,405
down €1,405 (-100%), from €1,405 to €0
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.
Derived cash bridge
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 | €43,042 | €19,055 | -€23,986 | -55.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €43,042 | €19,055 | -€23,986 | -55.7% |
| Amounts receivable within one year | 40/41 | €7,484 | €10,648 | +€3,164 | +42.3% |
| Trade receivables | 40 | €7,484 | €10,644 | +€3,159 | +42.2% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €33,802 | €8,022 | -€25,780 | -76.3% |
| Deferred charges and accrued income | 490/1 | €1,756 | €386 | -€1,370 | -78.0% |
| Total equity and liabilities | 10/49 | €43,042 | €19,055 | -€23,986 | -55.7% |
| Equity | 10/15 | €11,354 | €10,123 | -€1,230 | -10.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,354 | €6,123 | -€1,230 | -16.7% |
| Amounts payable | 17/49 | €31,688 | €8,932 | -€22,756 | -71.8% |
| Amounts payable after more than one year | 17 | €1,155 | €0 | -€1,155 | -100% |
| Financial debts | 170/4 | €1,155 | €0 | -€1,155 | -100% |
| Amounts payable within one year | 42/48 | €30,533 | €8,932 | -€21,601 | -70.7% |
| Current portion of amounts payable after more than one year | 42 | €4,588 | €1,155 | -€3,433 | -74.8% |
| Trade debts | 44 | €987 | €583 | -€404 | -40.9% |
| Suppliers | 440/4 | €987 | €583 | -€404 | -40.9% |
| Advances received on contracts in progress | 46 | - | €3,245 | +€3,245 | |
| Taxes, remuneration and social security | 45 | €7,857 | €3,513 | -€4,344 | -55.3% |
| Taxes | 450/3 | €7,857 | €3,513 | -€4,344 | -55.3% |
| Other amounts payable | 47/48 | €17,100 | €436 | -€16,664 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €0 | -€1,405 | -100% |
| Other operating charges | 640/8 | €1,557 | €1,171 | -€386 | -24.8% |
| Gross operating margin | 9900 | €4,458 | €47,783 | +€43,326 | +972% |
| Operating profit (loss) | 9901 | €1,495 | €46,612 | +€45,117 | +3,018% |
| Financial income | 75/76B | €0 | €3 | +€2 | +987% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +987% |
| Financial charges | 65/66B | €268 | €299 | +€30 | +11.3% |
| Recurring financial charges | 65 | €268 | €299 | +€30 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €1,227 | €46,316 | +€45,089 | +3,675% |
| Income taxes | 67/77 | €764 | €12,252 | +€11,488 | +1,504% |
| Profit (loss) for the period | 9904 | €463 | €34,064 | +€33,601 | +7,254% |
| Profit (loss) for the period to be appropriated | 9905 | €463 | €34,064 | +€33,601 | +7,254% |
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 16 October 2026 via checked.be.