CASA ROMANO: 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.
CASA ROMANO
Largest movements
- Receivables within one year +€48,859
up €48,859 (+35.6%), from €137,262 to €186,121
of which Trade receivables: +€40,111
- Cash -€26,506
down €26,506 (-18.1%), from €146,844 to €120,339
mainly Receivables within one year (-€48,859) and Accrued charges and deferred income (-€17,105)
- Tangible fixed assets -€15,555
down €15,555 (-7.4%), from €209,331 to €193,776
of which Land and buildings: -€13,275
- Trade debts +€56,680
up €56,680 (+93.9%), from €60,373 to €117,053
- Accrued charges and deferred income -€17,105
no longer reported in 2024 (was €17,105)
- Other debts -€15,780
down €15,780 (-27.6%), from €57,175 to €41,395
- Tax, wage and social debts -€11,614
down €11,614 (-34.7%), from €33,487 to €21,873
- Debts after one year -€10,356
down €10,356 (-8.9%), from €116,447 to €106,091
- Gross operating margin -€46,670
down €46,670 (-55.9%), from €83,526 to €36,855
- Taxes -€11,545
down €11,545 (-69.2%), from €16,672 to €5,127
- Other operating charges -€3,399
down €3,399 (-55.0%), from €6,180 to €2,781
- Depreciation +€1,406
up €1,406 (+8.6%), from €16,350 to €17,757
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.
Derived cash bridge
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 | €495,188 | €504,160 | +€8,972 | +1.8% |
| Fixed assets | 21/28 | €209,331 | €193,776 | -€15,555 | -7.4% |
| Tangible fixed assets | 22/27 | €209,331 | €193,776 | -€15,555 | -7.4% |
| Land and buildings | 22 | €179,422 | €166,146 | -€13,275 | -7.4% |
| Furniture and vehicles | 24 | €2,327 | €2,994 | +€668 | +28.7% |
| Other tangible fixed assets | 26 | €27,582 | €24,635 | -€2,947 | -10.7% |
| Current assets | 29/58 | €285,857 | €310,384 | +€24,527 | +8.6% |
| Amounts receivable within one year | 40/41 | €137,262 | €186,121 | +€48,859 | +35.6% |
| Trade receivables | 40 | €79,532 | €119,643 | +€40,111 | +50.4% |
| Other amounts receivable | 41 | €57,730 | €66,478 | +€8,748 | +15.2% |
| Cash at bank and in hand | 54/58 | €146,844 | €120,339 | -€26,506 | -18.1% |
| Deferred charges and accrued income | 490/1 | €1,751 | €3,925 | +€2,173 | +124% |
| Total equity and liabilities | 10/49 | €495,188 | €504,160 | +€8,972 | +1.8% |
| Equity | 10/15 | €200,505 | €207,391 | +€6,886 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €22,179 | €29,065 | +€6,886 | +31.0% |
| Distributable reserves | 133 | €22,179 | €29,065 | +€6,886 | +31.0% |
| Profit (loss) carried forward | 14 | €158,326 | €158,326 | = | 0.0% |
| Amounts payable | 17/49 | €294,683 | €296,769 | +€2,086 | +0.7% |
| Amounts payable after more than one year | 17 | €116,447 | €106,091 | -€10,356 | -8.9% |
| Financial debts | 170/4 | €116,447 | €106,091 | -€10,356 | -8.9% |
| Amounts payable within one year | 42/48 | €161,131 | €190,677 | +€29,547 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €10,095 | €10,356 | +€260 | +2.6% |
| Trade debts | 44 | €60,373 | €117,053 | +€56,680 | +93.9% |
| Suppliers | 440/4 | €60,373 | €117,053 | +€56,680 | +93.9% |
| Taxes, remuneration and social security | 45 | €33,487 | €21,873 | -€11,614 | -34.7% |
| Taxes | 450/3 | €33,487 | €21,873 | -€11,614 | -34.7% |
| Other amounts payable | 47/48 | €57,175 | €41,395 | -€15,780 | -27.6% |
| Accrued charges and deferred income | 492/3 | €17,105 | - | -€17,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,350 | €17,757 | +€1,406 | +8.6% |
| Other operating charges | 640/8 | €6,180 | €2,781 | -€3,399 | -55.0% |
| Gross operating margin | 9900 | €83,526 | €36,855 | -€46,670 | -55.9% |
| Operating profit (loss) | 9901 | €60,995 | €16,318 | -€44,677 | -73.2% |
| Financial income | 75/76B | €342 | - | -€342 | |
| Recurring financial income | 75 | €342 | - | -€342 | |
| Financial charges | 65/66B | €4,125 | €4,304 | +€180 | +4.4% |
| Recurring financial charges | 65 | €4,125 | €4,304 | +€180 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €57,213 | €12,014 | -€45,199 | -79.0% |
| Income taxes | 67/77 | €16,672 | €5,127 | -€11,545 | -69.2% |
| Profit (loss) for the period | 9904 | €40,541 | €6,886 | -€33,654 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,541 | €6,886 | -€33,654 | -83.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.