ROUMANOS: 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.
ROUMANOS
Largest movements
- Tangible fixed assets +€24,287
up €24,287 (+35.1%), from €69,200 to €93,487
of which Plant, machinery and equipment: +€21,921
- Cash -€17,506
down €17,506 (-13.8%), from €126,525 to €109,020
mainly Contributions, distributions and other (-€49,233) and Investment in fixed assets (net) (-€38,694)
- Deferred charges and accrued income +€3,711
up €3,711 (+186.0%), from €1,995 to €5,706
- Reserves +€11,357
up €11,357 (+8.6%), from €131,788 to €143,145
of which Distributable reserves: +€11,357
- Other debts +€9,204
up €9,204 (+28.4%), from €32,392 to €41,596
- Tax, wage and social debts -€7,244
down €7,244 (-54.0%), from €13,419 to €6,175
of which Taxes: -€6,165
- Gross operating margin +€7,842
up €7,842 (+5.9%), from €132,020 to €139,862
- Taxes -€6,137
down €6,137 (-19.6%), from €31,366 to €25,229
- Depreciation +€2,322
up €2,322 (+19.2%), from €12,085 to €14,407
- Staff costs +€2,312
up €2,312 (+6.3%), from €36,760 to €39,073
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 | €197,721 | €209,772 | +€12,051 | +6.1% |
| Fixed assets | 21/28 | €69,200 | €93,487 | +€24,287 | +35.1% |
| Tangible fixed assets | 22/27 | €69,200 | €93,487 | +€24,287 | +35.1% |
| Land and buildings | 22 | - | €3,001 | +€3,001 | |
| Plant, machinery and equipment | 23 | €67,769 | €89,690 | +€21,921 | +32.3% |
| Furniture and vehicles | 24 | €1,432 | €796 | -€636 | -44.4% |
| Current assets | 29/58 | €128,520 | €116,284 | -€12,236 | -9.5% |
| Amounts receivable within one year | 40/41 | - | €1,559 | +€1,559 | |
| Trade receivables | 40 | - | €1,559 | +€1,559 | |
| Cash at bank and in hand | 54/58 | €126,525 | €109,020 | -€17,506 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,995 | €5,706 | +€3,711 | +186.0% |
| Total equity and liabilities | 10/49 | €197,721 | €209,772 | +€12,051 | +6.1% |
| Equity | 10/15 | €150,388 | €161,745 | +€11,357 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,788 | €143,145 | +€11,357 | +8.6% |
| 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 | €129,928 | €141,285 | +€11,357 | +8.7% |
| Amounts payable | 17/49 | €47,333 | €48,027 | +€694 | +1.5% |
| Amounts payable within one year | 42/48 | €46,681 | €47,770 | +€1,090 | +2.3% |
| Trade debts | 44 | €870 | - | -€870 | |
| Suppliers | 440/4 | €870 | - | -€870 | |
| Taxes, remuneration and social security | 45 | €13,419 | €6,175 | -€7,244 | -54.0% |
| Taxes | 450/3 | €6,633 | €468 | -€6,165 | -92.9% |
| Remuneration and social security | 454/9 | €6,786 | €5,707 | -€1,079 | -15.9% |
| Other amounts payable | 47/48 | €32,392 | €41,596 | +€9,204 | +28.4% |
| Accrued charges and deferred income | 492/3 | €652 | €257 | -€395 | -60.6% |
| Remuneration, social security and pensions | 62 | €36,760 | €39,073 | +€2,312 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,085 | €14,407 | +€2,322 | +19.2% |
| Other operating charges | 640/8 | €555 | €445 | -€110 | -19.8% |
| Gross operating margin | 9900 | €132,020 | €139,862 | +€7,842 | +5.9% |
| Operating profit (loss) | 9901 | €82,619 | €85,937 | +€3,317 | +4.0% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €96 | €154 | +€58 | +61.2% |
| Recurring financial charges | 65 | €96 | €154 | +€58 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €82,524 | €85,819 | +€3,295 | +4.0% |
| Income taxes | 67/77 | €31,366 | €25,229 | -€6,137 | -19.6% |
| Profit (loss) for the period | 9904 | €51,158 | €60,590 | +€9,432 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,158 | €60,590 | +€9,432 | +18.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.