Romy King: 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.
Romy King
Largest movements
- Cash +€46,553
up €46,553 (+38.9%), from €119,767 to €166,320
mainly Net result for the year (+€94,935) and Depreciation (+€6,106)
- Current investments +€17,234
new in 2025: €17,234
- Deferred charges and accrued income +€11,600
new in 2025: €11,600
- Tangible fixed assets +€6,894
up €6,894 (+254.4%), from €2,710 to €9,604
of which Plant, machinery and equipment: +€3,610
- Profit (loss) carried forward +€86,837
up €86,837 (+95.8%), from €90,662 to €177,499
- Trade debts -€5,025
down €5,025 (-91.4%), from €5,500 to €475
- Gross operating margin +€8,759
up €8,759 (+7.4%), from €117,607 to €126,366
- Depreciation +€5,600
up €5,600 (+1107.4%), from €506 to €6,106
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 | €122,478 | €204,758 | +€82,280 | +67.2% |
| Fixed assets | 21/28 | €2,710 | €9,604 | +€6,894 | +254.4% |
| Tangible fixed assets | 22/27 | €2,710 | €9,604 | +€6,894 | +254.4% |
| Plant, machinery and equipment | 23 | €2,710 | €6,320 | +€3,610 | +133.2% |
| Furniture and vehicles | 24 | - | €3,284 | +€3,284 | |
| Current assets | 29/58 | €119,767 | €195,154 | +€75,386 | +62.9% |
| Current investments | 50/53 | - | €17,234 | +€17,234 | |
| Cash at bank and in hand | 54/58 | €119,767 | €166,320 | +€46,553 | +38.9% |
| Deferred charges and accrued income | 490/1 | - | €11,600 | +€11,600 | |
| Total equity and liabilities | 10/49 | €122,478 | €204,758 | +€82,280 | +67.2% |
| Equity | 10/15 | €91,662 | €178,499 | +€86,837 | +94.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,662 | €177,499 | +€86,837 | +95.8% |
| Amounts payable | 17/49 | €30,816 | €26,259 | -€4,557 | -14.8% |
| Amounts payable within one year | 42/48 | €30,816 | €26,259 | -€4,557 | -14.8% |
| Trade debts | 44 | €5,500 | €475 | -€5,025 | -91.4% |
| Suppliers | 440/4 | €5,500 | €475 | -€5,025 | -91.4% |
| Taxes, remuneration and social security | 45 | €25,316 | €25,783 | +€467 | +1.8% |
| Taxes | 450/3 | €25,316 | €25,783 | +€467 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €6,106 | +€5,600 | +1107.4% |
| Other operating charges | 640/8 | €642 | €783 | +€141 | +22.0% |
| Gross operating margin | 9900 | €117,607 | €126,366 | +€8,759 | +7.4% |
| Operating profit (loss) | 9901 | €116,460 | €119,477 | +€3,018 | +2.6% |
| Financial income | 75/76B | €239 | €1,500 | +€1,261 | +528.2% |
| Recurring financial income | 75 | €239 | €1,500 | +€1,261 | +528.2% |
| Financial charges | 65/66B | €66 | €59 | -€7 | -11.3% |
| Recurring financial charges | 65 | €66 | €59 | -€7 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €116,632 | €120,918 | +€4,286 | +3.7% |
| Income taxes | 67/77 | €25,138 | €25,983 | +€846 | +3.4% |
| Profit (loss) for the period | 9904 | €91,495 | €94,935 | +€3,440 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,495 | €94,935 | +€3,440 | +3.8% |
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 30 September 2026 via checked.be.