ROUMANI: 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.
ROUMANI
Largest movements
- Cash -€23,241
down €23,241 (-23.8%), from €97,647 to €74,406
mainly Deferred charges and accrued income (-€18,838) and Trade debts (-€15,295)
- Deferred charges and accrued income +€18,838
up €18,838 (+1187.4%), from €1,586 to €20,425
- Tangible fixed assets -€9,132
down €9,132 (-23.8%), from €38,355 to €29,223
- Stocks and contracts +€5,629
up €5,629 (+8.9%), from €63,147 to €68,776
- Reserves +€15,913
up €15,913 (+16.3%), from €97,442 to €113,355
of which Distributable reserves: +€15,913
- Trade debts -€15,295
down €15,295 (-34.1%), from €44,844 to €29,549
- Debts after one year -€12,250
down €12,250 (-31.4%), from €38,973 to €26,723
- Tax, wage and social debts +€8,085
up €8,085 (+45.9%), from €17,618 to €25,703
of which Taxes: +€4,394
- Current portion of long-term debt -€2,845
down €2,845 (-18.8%), from €15,095 to €12,250
- Gross operating margin +€2,478
up €2,478 (+2.4%), from €104,539 to €107,017
- Financial charges +€2,250
up €2,250 (+11.8%), from €19,102 to €21,352
- Taxes +€2,200
up €2,200 (+27.9%), from €7,887 to €10,087
- Depreciation +€1,826
up €1,826 (+25.0%), from €7,306 to €9,132
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,572 | €226,181 | -€6,392 | -2.7% |
| Fixed assets | 21/28 | €43,355 | €34,223 | -€9,132 | -21.1% |
| Tangible fixed assets | 22/27 | €38,355 | €29,223 | -€9,132 | -23.8% |
| Furniture and vehicles | 24 | €38,355 | €29,223 | -€9,132 | -23.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €189,217 | €191,958 | +€2,740 | +1.4% |
| Stocks and contracts in progress | 3 | €63,147 | €68,776 | +€5,629 | +8.9% |
| Stocks | 30/36 | €63,147 | €68,776 | +€5,629 | +8.9% |
| Amounts receivable within one year | 40/41 | €26,836 | €28,351 | +€1,515 | +5.6% |
| Trade receivables | 40 | €3,912 | €3,955 | +€42 | +1.1% |
| Other amounts receivable | 41 | €22,924 | €24,396 | +€1,472 | +6.4% |
| Cash at bank and in hand | 54/58 | €97,647 | €74,406 | -€23,241 | -23.8% |
| Deferred charges and accrued income | 490/1 | €1,586 | €20,425 | +€18,838 | +1187.4% |
| Total equity and liabilities | 10/49 | €232,572 | €226,181 | -€6,392 | -2.7% |
| Equity | 10/15 | €116,042 | €131,955 | +€15,913 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,442 | €113,355 | +€15,913 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,582 | €111,495 | +€15,913 | +16.6% |
| Amounts payable | 17/49 | €116,530 | €94,226 | -€22,305 | -19.1% |
| Amounts payable after more than one year | 17 | €38,973 | €26,723 | -€12,250 | -31.4% |
| Financial debts | 170/4 | €38,973 | €26,723 | -€12,250 | -31.4% |
| Amounts payable within one year | 42/48 | €77,557 | €67,503 | -€10,054 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €15,095 | €12,250 | -€2,845 | -18.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €44,844 | €29,549 | -€15,295 | -34.1% |
| Suppliers | 440/4 | €44,844 | €29,549 | -€15,295 | -34.1% |
| Taxes, remuneration and social security | 45 | €17,618 | €25,703 | +€8,085 | +45.9% |
| Taxes | 450/3 | €7,887 | €12,281 | +€4,394 | +55.7% |
| Remuneration and social security | 454/9 | €9,731 | €13,422 | +€3,691 | +37.9% |
| Remuneration, social security and pensions | 62 | €49,577 | €50,015 | +€438 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,306 | €9,132 | +€1,826 | +25.0% |
| Other operating charges | 640/8 | €1,161 | €518 | -€643 | -55.4% |
| Gross operating margin | 9900 | €104,539 | €107,017 | +€2,478 | +2.4% |
| Operating profit (loss) | 9901 | €46,496 | €47,352 | +€856 | +1.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €19,102 | €21,352 | +€2,250 | +11.8% |
| Recurring financial charges | 65 | €19,102 | €21,352 | +€2,250 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €27,396 | €25,999 | -€1,397 | -5.1% |
| Income taxes | 67/77 | €7,887 | €10,087 | +€2,200 | +27.9% |
| Profit (loss) for the period | 9904 | €19,509 | €15,913 | -€3,596 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,509 | €15,913 | -€3,596 | -18.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.