CHEZ 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.
CHEZ ROMANO
Largest movements
- Cash -€4,723
down €4,723 (-36.7%), from €12,880 to €8,158
mainly Net result for the year (-€39,639) and Receivables within one year (-€2,333)
- Tangible fixed assets -€4,163
down €4,163 (-34.6%), from €12,024 to €7,861
- Receivables within one year +€2,333
up €2,333 (+100.0%), from €2,334 to €4,667
of which Trade receivables: +€3,767
- Deferred charges and accrued income -€659
down €659 (-29.9%), from €2,203 to €1,544
- Stocks and contracts -€552
down €552 (-13.5%), from €4,087 to €3,536
- Profit (loss) carried forward -€30,639
down €30,639 (-182%), from -€16,793 to -€47,432
- Trade debts +€16,976
up €16,976 (+167%), from €10,191 to €27,167
- Other debts +€11,600
up €11,600 (+303%), from €3,831 to €15,431
- Reserves -€9,000
no longer reported in 2025 (was €9,000)
- Tax, wage and social debts +€3,300
up €3,300 (+37.9%), from €8,700 to €12,000
of which Remuneration and social security: +€3,670
- Gross operating margin -€46,486
down €46,486 (-53.0%), from €87,761 to €41,275
- Other operating charges +€6,280
up €6,280 (+84.2%), from €7,459 to €13,739
- Staff costs -€1,212
down €1,212 (-2.0%), from €61,281 to €60,070
- Depreciation -€1,034
down €1,034 (-19.9%), from €5,197 to €4,163
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,529 | €25,766 | -€7,763 | -23.2% |
| Fixed assets | 21/28 | €12,024 | €7,861 | -€4,163 | -34.6% |
| Tangible fixed assets | 22/27 | €12,024 | €7,861 | -€4,163 | -34.6% |
| Plant, machinery and equipment | 23 | €5,975 | €4,026 | -€1,949 | -32.6% |
| Furniture and vehicles | 24 | €2,605 | €742 | -€1,863 | -71.5% |
| Other tangible fixed assets | 26 | €3,443 | €3,093 | -€350 | -10.2% |
| Current assets | 29/58 | €21,504 | €17,905 | -€3,600 | -16.7% |
| Stocks and contracts in progress | 3 | €4,087 | €3,536 | -€552 | -13.5% |
| Stocks | 30/36 | €4,087 | €3,536 | -€552 | -13.5% |
| Amounts receivable within one year | 40/41 | €2,334 | €4,667 | +€2,333 | +100.0% |
| Trade receivables | 40 | €494 | €4,260 | +€3,767 | +763% |
| Other amounts receivable | 41 | €1,840 | €407 | -€1,433 | -77.9% |
| Cash at bank and in hand | 54/58 | €12,880 | €8,158 | -€4,723 | -36.7% |
| Deferred charges and accrued income | 490/1 | €2,203 | €1,544 | -€659 | -29.9% |
| Total equity and liabilities | 10/49 | €33,529 | €25,766 | -€7,763 | -23.2% |
| Equity | 10/15 | €10,807 | -€28,832 | -€39,639 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,000 | - | -€9,000 | |
| Distributable reserves | 133 | €9,000 | - | -€9,000 | |
| Profit (loss) carried forward | 14 | -€16,793 | -€47,432 | -€30,639 | -182% |
| Amounts payable | 17/49 | €22,722 | €54,598 | +€31,876 | +140% |
| Amounts payable within one year | 42/48 | €22,722 | €54,598 | +€31,876 | +140% |
| Trade debts | 44 | €10,191 | €27,167 | +€16,976 | +167% |
| Suppliers | 440/4 | €10,191 | €27,167 | +€16,976 | +167% |
| Taxes, remuneration and social security | 45 | €8,700 | €12,000 | +€3,300 | +37.9% |
| Taxes | 450/3 | €3,151 | €2,781 | -€370 | -11.7% |
| Remuneration and social security | 454/9 | €5,549 | €9,219 | +€3,670 | +66.1% |
| Other amounts payable | 47/48 | €3,831 | €15,431 | +€11,600 | +303% |
| Remuneration, social security and pensions | 62 | €61,281 | €60,070 | -€1,212 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,197 | €4,163 | -€1,034 | -19.9% |
| Other operating charges | 640/8 | €7,459 | €13,739 | +€6,280 | +84.2% |
| Gross operating margin | 9900 | €87,761 | €41,275 | -€46,486 | -53.0% |
| Operating profit (loss) | 9901 | €13,824 | -€36,697 | -€50,520 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.2% |
| Financial charges | 65/66B | €2,348 | €2,509 | +€161 | +6.9% |
| Recurring financial charges | 65 | €2,348 | €2,509 | +€161 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €11,478 | -€39,206 | -€50,684 | |
| Income taxes | 67/77 | €385 | €433 | +€49 | +12.7% |
| Profit (loss) for the period | 9904 | €11,094 | -€39,639 | -€50,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,094 | -€39,639 | -€50,733 |
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 15 October 2026 via checked.be.