VANDERBIST ROMARIE: what changed
VANDERBIST ROMARIE
Largest movements
- Cash -€85,488
down €85,488 (-29.7%), from €287,708 to €202,220
mainly Contributions, distributions and other (-€415,173) and Debts after one year (-€34,802)
- Receivables within one year -€36,404
down €36,404 (-46.0%), from €79,202 to €42,798
- Intangible fixed assets -€20,000
down €20,000 (-14.3%), from €140,000 to €120,000
- Tangible fixed assets -€15,286
down €15,286 (-7.7%), from €199,348 to €184,062
of which Leasing and similar rights: -€11,990
- Receivables after one year -€8,992
down €8,992 (-10.0%), from €90,225 to €81,233
- Profit (loss) carried forward -€254,660
no longer reported in 2025 (was €254,660)
- Other debts +€146,095
up €146,095 (+805%), from €18,151 to €164,247
- Debts after one year -€34,802
down €34,802 (-11.0%), from €316,264 to €281,462
- Tax, wage and social debts -€28,944
down €28,944 (-50.0%), from €57,926 to €28,982
of which Taxes: -€34,585
- Gross operating margin +€40,899
up €40,899 (+14.4%), from €283,870 to €324,768
- Staff costs +€17,704
up €17,704 (+39.6%), from €44,699 to €62,402
- Taxes +€12,933
up €12,933 (+34.2%), from €37,763 to €50,696
- Financial charges -€9,769
down €9,769 (-41.0%), from €23,845 to €14,076
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €811,548 | €640,998 | -€170,550 | -21.0% |
| Fixed assets | 21/28 | €339,348 | €304,062 | -€35,286 | -10.4% |
| Intangible fixed assets | 21 | €140,000 | €120,000 | -€20,000 | -14.3% |
| Tangible fixed assets | 22/27 | €199,348 | €184,062 | -€15,286 | -7.7% |
| Plant, machinery and equipment | 23 | €25,242 | €23,034 | -€2,208 | -8.7% |
| Furniture and vehicles | 24 | €6,335 | €5,247 | -€1,088 | -17.2% |
| Leasing and similar rights | 25 | €167,770 | €155,780 | -€11,990 | -7.1% |
| Current assets | 29/58 | €472,201 | €336,936 | -€135,264 | -28.6% |
| Amounts receivable after more than one year | 29 | €90,225 | €81,233 | -€8,992 | -10.0% |
| Trade receivables | 290 | €90,225 | €81,233 | -€8,992 | -10.0% |
| Amounts receivable within one year | 40/41 | €79,202 | €42,798 | -€36,404 | -46.0% |
| Other amounts receivable | 41 | €79,202 | €42,798 | -€36,404 | -46.0% |
| Cash at bank and in hand | 54/58 | €287,708 | €202,220 | -€85,488 | -29.7% |
| Deferred charges and accrued income | 490/1 | €15,065 | €10,685 | -€4,380 | -29.1% |
| Total equity and liabilities | 10/49 | €811,548 | €640,998 | -€170,550 | -21.0% |
| Equity | 10/15 | €375,983 | €121,323 | -€254,660 | -67.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €118,823 | €118,823 | = | 0.0% |
| Distributable reserves | 133 | €118,823 | €118,823 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,660 | - | -€254,660 | |
| Amounts payable | 17/49 | €435,565 | €519,675 | +€84,110 | +19.3% |
| Amounts payable after more than one year | 17 | €316,264 | €281,462 | -€34,802 | -11.0% |
| Financial debts | 170/4 | €316,264 | €281,462 | -€34,802 | -11.0% |
| Amounts payable within one year | 42/48 | €119,301 | €238,214 | +€118,913 | +99.7% |
| Current portion of amounts payable after more than one year | 42 | €38,513 | €41,314 | +€2,801 | +7.3% |
| Trade debts | 44 | €4,710 | €3,670 | -€1,040 | -22.1% |
| Suppliers | 440/4 | €4,710 | €3,670 | -€1,040 | -22.1% |
| Taxes, remuneration and social security | 45 | €57,926 | €28,982 | -€28,944 | -50.0% |
| Taxes | 450/3 | €52,386 | €17,801 | -€34,585 | -66.0% |
| Remuneration and social security | 454/9 | €5,540 | €11,182 | +€5,641 | +102% |
| Other amounts payable | 47/48 | €18,151 | €164,247 | +€146,095 | +805% |
| Remuneration, social security and pensions | 62 | €44,699 | €62,402 | +€17,704 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,253 | €37,529 | +€1,276 | +3.5% |
| Other operating charges | 640/8 | €1,119 | €2,219 | +€1,100 | +98.3% |
| Non-recurring operating charges | 66A | €5,900 | - | -€5,900 | |
| Gross operating margin | 9900 | €283,870 | €324,768 | +€40,899 | +14.4% |
| Operating profit (loss) | 9901 | €195,899 | €222,618 | +€26,719 | +13.6% |
| Financial income | 75/76B | €1,756 | €2,667 | +€910 | +51.8% |
| Recurring financial income | 75 | €1,756 | €2,667 | +€910 | +51.8% |
| Financial charges | 65/66B | €23,845 | €14,076 | -€9,769 | -41.0% |
| Recurring financial charges | 65 | €23,845 | €14,076 | -€9,769 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €173,810 | €211,209 | +€37,399 | +21.5% |
| Income taxes | 67/77 | €37,763 | €50,696 | +€12,933 | +34.2% |
| Profit (loss) for the period | 9904 | €136,047 | €160,513 | +€24,466 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €136,047 | €160,513 | +€24,466 | +18.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.