ROUMON: 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.
What changed
ROUMON
NACE 10.712, Artisanal bread and fresh pastry making
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€133,558
2024 · €79,025+€54,533
Equity
€95,631
2024 · €92,073+€3,558
Cash
€9,030
2024 · €9,060-€30
Balance sheet total
€640,892
2024 · €725,835-€84,942
Largest movements
Assets
- Tangible fixed assets -€68,509
down €68,509 (-11.2%), from €613,504 to €544,994
of which Other tangible fixed assets: -€36,248
- Receivables within one year -€13,436
down €13,436 (-17.5%), from €76,742 to €63,307
of which Other amounts receivable: -€30,731
Equity and liabilities
- Debts after one year -€86,302
down €86,302 (-29.8%), from €289,132 to €202,830
- Trade debts -€59,349
down €59,349 (-51.0%), from €116,319 to €56,970
- Other debts +€50,432
up €50,432 (+50.2%), from €100,501 to €150,933
Income statement
- Staff costs -€50,786
down €50,786 (-12.7%), from €399,469 to €348,683
- Taxes +€28,500
up €28,500 (+112.9%), from €25,245 to €53,744
- Gross operating margin +€24,464
up €24,464 (+4.1%), from €599,042 to €623,506
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.
Result 2024
€79,025
Gross operating margin
+€24,464
Staff costs
+€50,786
Depreciation
-€2,145
Other operating charges
-€541
Other operating items
+€10,019
Financial income
+€91
Financial charges
+€359
Taxes
-€28,500
Result 2025
€133,558
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.
From operations
+€216,846
Investment
-€1,371
Financing
-€215,505
Cash 2024
€9,060
From operations (derived)
+€216,846
Net result for the year
+€133,558
Depreciation
+€73,871
Smaller working-capital items
+€38
Receivables within one year
+€13,436
Deferred charges and accrued income
-€804
Trade debts
-€59,349
Tax, wage and social debts
+€5,665
Other debts
+€50,432
Investment (derived)
-€1,371
Investment in fixed assets (net)
-€1,371
Financing
-€215,505
Debts after one year
-€86,302
Current portion of long-term debt
+€797
Contributions, distributions and other
-€130,000
Cash 2025
€9,030
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €725,835 | €640,892 | -€84,942 | -11.7% |
| Formation expenses | 20 | €9,457 | €5,466 | -€3,991 | -42.2% |
| Fixed assets | 21/28 | €613,504 | €544,994 | -€68,509 | -11.2% |
| Tangible fixed assets | 22/27 | €613,504 | €544,994 | -€68,509 | -11.2% |
| Plant, machinery and equipment | 23 | €149,385 | €117,217 | -€32,168 | -21.5% |
| Furniture and vehicles | 24 | €1,419 | €1,325 | -€94 | -6.6% |
| Other tangible fixed assets | 26 | €462,700 | €426,452 | -€36,248 | -7.8% |
| Current assets | 29/58 | €102,874 | €90,432 | -€12,442 | -12.1% |
| Stocks and contracts in progress | 3 | €11,776 | €11,995 | +€219 | +1.9% |
| Stocks | 30/36 | €11,776 | €11,995 | +€219 | +1.9% |
| Amounts receivable within one year | 40/41 | €76,742 | €63,307 | -€13,436 | -17.5% |
| Trade receivables | 40 | €16,645 | €33,940 | +€17,295 | +103.9% |
| Other amounts receivable | 41 | €60,098 | €29,367 | -€30,731 | -51.1% |
| Cash at bank and in hand | 54/58 | €9,060 | €9,030 | -€30 | -0.3% |
| Deferred charges and accrued income | 490/1 | €5,296 | €6,100 | +€804 | +15.2% |
| Total equity and liabilities | 10/49 | €725,835 | €640,892 | -€84,942 | -11.7% |
| Equity | 10/15 | €92,073 | €95,631 | +€3,558 | +3.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,423 | €27,981 | +€3,558 | +14.6% |
| Amounts payable | 17/49 | €633,762 | €545,261 | -€88,501 | -14.0% |
| Amounts payable after more than one year | 17 | €289,132 | €202,830 | -€86,302 | -29.8% |
| Financial debts | 170/4 | €289,132 | €202,830 | -€86,302 | -29.8% |
| Amounts payable within one year | 42/48 | €344,464 | €342,009 | -€2,456 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €85,505 | €86,302 | +€797 | +0.9% |
| Trade debts | 44 | €116,319 | €56,970 | -€59,349 | -51.0% |
| Suppliers | 440/4 | €116,319 | €56,970 | -€59,349 | -51.0% |
| Taxes, remuneration and social security | 45 | €42,139 | €47,804 | +€5,665 | +13.4% |
| Taxes | 450/3 | €1,523 | €9,365 | +€7,842 | +514.9% |
| Remuneration and social security | 454/9 | €40,616 | €38,439 | -€2,177 | -5.4% |
| Other amounts payable | 47/48 | €100,501 | €150,933 | +€50,432 | +50.2% |
| Accrued charges and deferred income | 492/3 | €166 | €422 | +€257 | +155.1% |
| Non-recurring operating income | 76A | €3,580 | €962 | -€2,618 | -73.1% |
| Remuneration, social security and pensions | 62 | €399,469 | €348,683 | -€50,786 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,726 | €73,871 | +€2,145 | +3.0% |
| Other operating charges | 640/8 | €783 | €1,324 | +€541 | +69.0% |
| Non-recurring operating charges | 66A | €18,025 | €8,006 | -€10,019 | -55.6% |
| Gross operating margin | 9900 | €599,042 | €623,506 | +€24,464 | +4.1% |
| Operating profit (loss) | 9901 | €109,039 | €191,622 | +€82,583 | +75.7% |
| Financial income | 75/76B | €25 | €116 | +€91 | +365.0% |
| Recurring financial income | 75 | €25 | €116 | +€91 | +365.0% |
| Financial charges | 65/66B | €4,793 | €4,435 | -€359 | -7.5% |
| Recurring financial charges | 65 | €4,793 | €4,435 | -€359 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €104,270 | €187,303 | +€83,033 | +79.6% |
| Income taxes | 67/77 | €25,245 | €53,744 | +€28,500 | +112.9% |
| Profit (loss) for the period | 9904 | €79,025 | €133,558 | +€54,533 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,025 | €133,558 | +€54,533 | +69.0% |
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.