Slagerij Rooman: 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.
What changed
Slagerij Rooman
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,920
2024 · €30,094-€8,175
Equity
€181,968
2024 · €245,346-€63,377
Cash
€136,612
2024 · €131,431+€5,181
Balance sheet total
€720,560
2024 · €808,321-€87,761
Largest movements
Assets
- Tangible fixed assets -€82,003
down €82,003 (-13.0%), from €631,303 to €549,300
- Stocks and contracts -€11,400
down €11,400 (-33.7%), from €33,800 to €22,400
Equity and liabilities
- Debts after one year -€92,960
down €92,960 (-23.0%), from €404,997 to €312,036
- Reserves -€63,377
down €63,377 (-26.5%), from €239,146 to €175,768
- Other debts +€48,661
up €48,661 (+129%), from €37,795 to €86,456
- Trade debts +€14,034
up €14,034 (+756%), from €1,856 to €15,890
Income statement
- Gross operating margin +€16,912
up €16,912 (+5.9%), from €288,677 to €305,590
- Financial charges +€10,817
up €10,817 (+89.2%), from €12,133 to €22,950
- Depreciation +€6,944
up €6,944 (+9.3%), from €75,059 to €82,003
- Staff costs +€5,891
up €5,891 (+3.6%), from €161,417 to €167,308
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
€30,094
Gross operating margin
+€16,912
Staff costs
-€5,891
Depreciation
-€6,944
Other operating charges
-€191
Financial income
-€728
Financial charges
-€10,817
Taxes
-€516
Result 2025
€21,920
raises the resultlowers the result
Derived cash bridge
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
+€180,417
Investment
+€671
Financing
-€175,908
Cash 2024
€131,431
From operations (derived)
+€180,417
Net result for the year
+€21,920
Depreciation
+€82,003
Stocks and contracts
+€11,400
Receivables within one year
-€641
Deferred charges and accrued income
-€492
Trade debts
+€14,034
Tax, wage and social debts
-€2,867
Other debts
+€48,661
Accrued charges and deferred income
+€6,398
Investment (derived)
+€671
Current investments
+€671
Financing
-€175,908
Debts after one year
-€92,960
Current portion of long-term debt
+€2,350
Contributions, distributions and other
-€85,297
Cash 2025
€136,612
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €808,321 | €720,560 | -€87,761 | -10.9% |
| Fixed assets | 21/28 | €631,303 | €549,300 | -€82,003 | -13.0% |
| Tangible fixed assets | 22/27 | €631,303 | €549,300 | -€82,003 | -13.0% |
| Land and buildings | 22 | €331,339 | €318,537 | -€12,802 | -3.9% |
| Plant, machinery and equipment | 23 | €234,933 | €194,044 | -€40,889 | -17.4% |
| Furniture and vehicles | 24 | €59,267 | €33,014 | -€26,253 | -44.3% |
| Leasing and similar rights | 25 | €5,764 | €3,705 | -€2,058 | -35.7% |
| Current assets | 29/58 | €177,018 | €171,259 | -€5,758 | -3.3% |
| Stocks and contracts in progress | 3 | €33,800 | €22,400 | -€11,400 | -33.7% |
| Stocks | 30/36 | €33,800 | €22,400 | -€11,400 | -33.7% |
| Amounts receivable within one year | 40/41 | €1,119 | €1,760 | +€641 | +57.3% |
| Trade receivables | 40 | €1,119 | €1,760 | +€641 | +57.3% |
| Current investments | 50/53 | €9,006 | €8,335 | -€671 | -7.5% |
| Cash at bank and in hand | 54/58 | €131,431 | €136,612 | +€5,181 | +3.9% |
| Deferred charges and accrued income | 490/1 | €1,661 | €2,152 | +€492 | +29.6% |
| Total equity and liabilities | 10/49 | €808,321 | €720,560 | -€87,761 | -10.9% |
| Equity | 10/15 | €245,346 | €181,968 | -€63,377 | -25.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €239,146 | €175,768 | -€63,377 | -26.5% |
| Distributable reserves | 133 | €239,146 | €175,768 | -€63,377 | -26.5% |
| Amounts payable | 17/49 | €562,975 | €538,591 | -€24,384 | -4.3% |
| Amounts payable after more than one year | 17 | €404,997 | €312,036 | -€92,960 | -23.0% |
| Financial debts | 170/4 | €404,997 | €312,036 | -€92,960 | -23.0% |
| Amounts payable within one year | 42/48 | €157,979 | €220,157 | +€62,178 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €92,250 | €94,599 | +€2,350 | +2.5% |
| Trade debts | 44 | €1,856 | €15,890 | +€14,034 | +756% |
| Suppliers | 440/4 | €1,856 | €15,890 | +€14,034 | +756% |
| Taxes, remuneration and social security | 45 | €26,079 | €23,212 | -€2,867 | -11.0% |
| Taxes | 450/3 | €8,187 | €7,904 | -€283 | -3.5% |
| Remuneration and social security | 454/9 | €17,892 | €15,308 | -€2,584 | -14.4% |
| Other amounts payable | 47/48 | €37,795 | €86,456 | +€48,661 | +129% |
| Accrued charges and deferred income | 492/3 | - | €6,398 | +€6,398 | |
| Remuneration, social security and pensions | 62 | €161,417 | €167,308 | +€5,891 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,059 | €82,003 | +€6,944 | +9.3% |
| Other operating charges | 640/8 | €2,219 | €2,410 | +€191 | +8.6% |
| Gross operating margin | 9900 | €288,677 | €305,590 | +€16,912 | +5.9% |
| Operating profit (loss) | 9901 | €49,982 | €53,868 | +€3,886 | +7.8% |
| Financial income | 75/76B | €728 | €0 | -€728 | -100.0% |
| Recurring financial income | 75 | €728 | €0 | -€728 | -100.0% |
| Financial charges | 65/66B | €12,133 | €22,950 | +€10,817 | +89.2% |
| Recurring financial charges | 65 | €12,133 | €22,950 | +€10,817 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | €38,578 | €30,919 | -€7,659 | -19.9% |
| Income taxes | 67/77 | €8,484 | €8,999 | +€516 | +6.1% |
| Profit (loss) for the period | 9904 | €30,094 | €21,920 | -€8,175 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,094 | €21,920 | -€8,175 | -27.2% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.