CODIC ROUMANIE: 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.
CODIC ROUMANIE
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-13.2%), from €8.1m to €7.0m
- Profit (loss) carried forward -€2.2m
down €2.2m (-4.2%), from -€53.5m to -€55.7m
- Other debts +€1.1m
up €1.1m (+2.0%), from €56.6m to €57.7m
- Financial charges -€19.7m
down €19.7m (-64.6%), from €30.5m to €10.8m
of which Non-recurring financial charges: -€21.8m
- Financial income +€6.7m
up €6.7m (+340.7%), from €2.0m to €8.6m
of which Non-recurring financial income: +€6.6m
- Gross operating margin -€32,433
down €32,433 (-194.9%), from -€16,637 to -€49,070
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.
Cash bridge derived
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 | €8,113,199 | €7,008,534 | -€1.1m | -13.6% |
| Current assets | 29/58 | €8,113,199 | €7,008,534 | -€1.1m | -13.6% |
| Amounts receivable within one year | 40/41 | €8,067,159 | €7,000,000 | -€1.1m | -13.2% |
| Other amounts receivable | 41 | €8,067,159 | €7,000,000 | -€1.1m | -13.2% |
| Cash at bank and in hand | 54/58 | €46,040 | €8,534 | -€37,506 | -81.5% |
| Total equity and liabilities | 10/49 | €8,113,199 | €7,008,534 | -€1.1m | -13.6% |
| Equity | 10/15 | -€48,472,188 | -€50,715,982 | -€2.2m | -4.6% |
| Contributions | 10/11 | €5,000,000 | €5,000,000 | = | 0.0% |
| Capital | 10 | €5,000,000 | €5,000,000 | = | 0.0% |
| Issued capital | 100 | €5,000,000 | €5,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,472,188 | -€55,715,982 | -€2.2m | -4.2% |
| Amounts payable | 17/49 | €56,585,387 | €57,724,516 | +€1.1m | +2.0% |
| Amounts payable within one year | 42/48 | €56,585,387 | €57,724,516 | +€1.1m | +2.0% |
| Trade debts | 44 | €7,710 | €17,894 | +€10,184 | +132.1% |
| Suppliers | 440/4 | €7,710 | €17,894 | +€10,184 | +132.1% |
| Other amounts payable | 47/48 | €56,577,677 | €57,706,622 | +€1.1m | +2.0% |
| Other operating charges | 640/8 | €960 | €968 | +€8 | +0.8% |
| Gross operating margin | 9900 | -€16,637 | -€49,070 | -€32,433 | -194.9% |
| Operating profit (loss) | 9901 | -€17,597 | -€50,038 | -€32,441 | -184.4% |
| Financial income | 75/76B | €1,958,142 | €8,630,090 | +€6.7m | +340.7% |
| Recurring financial income | 75 | €1,950,105 | €1,996,134 | +€46,029 | +2.4% |
| Non-recurring financial income | 76B | €8,037 | €6,633,956 | +€6.6m | +82442.7% |
| Financial charges | 65/66B | €30,549,936 | €10,823,847 | -€19.7m | -64.6% |
| Recurring financial charges | 65 | €2,008,824 | €4,059,286 | +€2.1m | +102.1% |
| Non-recurring financial charges | 66B | €28,541,112 | €6,764,561 | -€21.8m | -76.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,609,391 | -€2,243,795 | +€26.4m | +92.2% |
| Profit (loss) for the period | 9904 | -€28,609,391 | -€2,243,795 | +€26.4m | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,609,391 | -€2,243,795 | +€26.4m | +92.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.