ROOMER: 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.
ROOMER
Largest movements
- Cash +€180,037
up €180,037 (+1019.7%), from €17,656 to €197,693
mainly Stocks and contracts (+€125,598) and Net result for the year (+€66,778)
- Stocks and contracts -€125,598
down €125,598 (-100.0%), from €125,598 to €0
- Receivables within one year +€9,427
up €9,427 (+104.5%), from €9,023 to €18,450
of which Trade receivables: +€11,108
- Tangible fixed assets -€5,181
down €5,181 (-51.6%), from €10,035 to €4,854
- Reserves +€66,778
up €66,778 (+422.2%), from €15,817 to €82,595
- Debts after one year -€44,000
down €44,000 (-100.0%), from €44,000 to €0
- Other debts +€26,190
up €26,190 (+71.1%), from €36,835 to €63,025
- Tax, wage and social debts +€15,064
up €15,064 (+2142.7%), from €703 to €15,767
of which Taxes: +€15,598
- Trade debts -€7,045
down €7,045 (-25.0%), from €28,165 to €21,120
- Gross operating margin +€88,456
up €88,456 (+113.1%), from €78,240 to €166,696
- Other operating charges +€18,067
up €18,067 (+46.8%), from €38,608 to €56,676
- Taxes +€17,052
up €17,052 (+10072.3%), from €169 to €17,222
- Staff costs -€4,634
down €4,634 (-20.6%), from €22,443 to €17,809
- Depreciation -€2,152
down €2,152 (-29.3%), from €7,333 to €5,181
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 | €165,907 | €222,506 | +€56,600 | +34.1% |
| Fixed assets | 21/28 | €13,029 | €6,364 | -€6,666 | -51.2% |
| Intangible fixed assets | 21 | €1,484 | €0 | -€1,484 | -100.0% |
| Tangible fixed assets | 22/27 | €10,035 | €4,854 | -€5,181 | -51.6% |
| Land and buildings | 22 | €10,035 | €4,854 | -€5,181 | -51.6% |
| Financial fixed assets | 28 | €1,510 | €1,510 | = | 0.0% |
| Current assets | 29/58 | €152,878 | €216,143 | +€63,265 | +41.4% |
| Stocks and contracts in progress | 3 | €125,598 | €0 | -€125,598 | -100.0% |
| Stocks | 30/36 | €125,598 | €0 | -€125,598 | -100.0% |
| Amounts receivable within one year | 40/41 | €9,023 | €18,450 | +€9,427 | +104.5% |
| Trade receivables | 40 | €7,342 | €18,450 | +€11,108 | +151.3% |
| Other amounts receivable | 41 | €1,682 | €0 | -€1,682 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,656 | €197,693 | +€180,037 | +1019.7% |
| Deferred charges and accrued income | 490/1 | €600 | €0 | -€600 | -100.0% |
| Total equity and liabilities | 10/49 | €165,907 | €222,506 | +€56,600 | +34.1% |
| Equity | 10/15 | €55,817 | €122,595 | +€66,778 | +119.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €15,817 | €82,595 | +€66,778 | +422.2% |
| Distributable reserves | 133 | €15,817 | €82,595 | +€66,778 | +422.2% |
| Amounts payable | 17/49 | €110,090 | €99,912 | -€10,179 | -9.2% |
| Amounts payable after more than one year | 17 | €44,000 | €0 | -€44,000 | -100.0% |
| Other amounts payable | 178/9 | €44,000 | €0 | -€44,000 | -100.0% |
| Amounts payable within one year | 42/48 | €65,703 | €99,912 | +€34,209 | +52.1% |
| Trade debts | 44 | €28,165 | €21,120 | -€7,045 | -25.0% |
| Suppliers | 440/4 | €28,165 | €21,120 | -€7,045 | -25.0% |
| Taxes, remuneration and social security | 45 | €703 | €15,767 | +€15,064 | +2142.7% |
| Taxes | 450/3 | €169 | €15,767 | +€15,598 | +9217.3% |
| Remuneration and social security | 454/9 | €534 | €0 | -€534 | -100.0% |
| Other amounts payable | 47/48 | €36,835 | €63,025 | +€26,190 | +71.1% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Non-recurring operating income | 76A | - | €53,516 | +€53,516 | |
| Remuneration, social security and pensions | 62 | €22,443 | €17,809 | -€4,634 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,333 | €5,181 | -€2,152 | -29.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €38,608 | €56,676 | +€18,067 | +46.8% |
| Gross operating margin | 9900 | €78,240 | €166,696 | +€88,456 | +113.1% |
| Operating profit (loss) | 9901 | €9,856 | €87,030 | +€77,174 | +783.0% |
| Financial income | 75/76B | €121 | €122 | +€1 | +1.0% |
| Recurring financial income | 75 | €121 | €122 | +€1 | +1.0% |
| Financial charges | 65/66B | €3,088 | €3,152 | +€64 | +2.1% |
| Recurring financial charges | 65 | €3,088 | €3,152 | +€64 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €6,889 | €84,000 | +€77,111 | +1119.4% |
| Income taxes | 67/77 | €169 | €17,222 | +€17,052 | +10072.3% |
| Profit (loss) for the period | 9904 | €6,719 | €66,778 | +€60,059 | +893.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,719 | €66,778 | +€60,059 | +893.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.