COMME UN ROMAN: 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.
COMME UN ROMAN
Largest movements
- Tangible fixed assets -€23,204
down €23,204 (-10.7%), from €216,645 to €193,442
of which Land and buildings: -€16,164
- Receivables within one year +€13,388
up €13,388 (+59.5%), from €22,483 to €35,871
of which Trade receivables: +€14,596
- Cash -€10,912
down €10,912 (-40.4%), from €27,005 to €16,093
mainly Net result for the year (-€13,854) and Receivables within one year (-€13,388)
- Profit (loss) carried forward -€25,854
down €25,854 (-11.6%), from €222,342 to €196,488
- Trade debts +€4,085
up €4,085 (+93.7%), from €4,359 to €8,443
- Tax, wage and social debts +€3,100
new in 2025: €3,100
of which Remuneration and social security: +€2,500
- Depreciation -€1,698
down €1,698 (-6.2%), from €27,519 to €25,821
- Taxes +€1,453
up €1,453 (+1,135%), from €128 to €1,581
- Other operating charges +€803
up €803 (+29.3%), from €2,741 to €3,544
- Gross operating margin -€265
down €265 (-1.5%), from €17,496 to €17,232
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 | €267,469 | €246,799 | -€20,669 | -7.7% |
| Fixed assets | 21/28 | €216,645 | €193,442 | -€23,204 | -10.7% |
| Tangible fixed assets | 22/27 | €216,645 | €193,442 | -€23,204 | -10.7% |
| Land and buildings | 22 | €174,884 | €158,719 | -€16,164 | -9.2% |
| Other tangible fixed assets | 26 | €41,761 | €34,722 | -€7,039 | -16.9% |
| Current assets | 29/58 | €50,823 | €53,358 | +€2,534 | +5.0% |
| Amounts receivable within one year | 40/41 | €22,483 | €35,871 | +€13,388 | +59.5% |
| Trade receivables | 40 | €704 | €15,300 | +€14,596 | +2,074% |
| Other amounts receivable | 41 | €21,779 | €20,571 | -€1,208 | -5.5% |
| Cash at bank and in hand | 54/58 | €27,005 | €16,093 | -€10,912 | -40.4% |
| Deferred charges and accrued income | 490/1 | €1,336 | €1,393 | +€58 | +4.3% |
| Total equity and liabilities | 10/49 | €267,469 | €246,799 | -€20,669 | -7.7% |
| Equity | 10/15 | €249,110 | €223,256 | -€25,854 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,568 | €20,568 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,818 | €1,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,342 | €196,488 | -€25,854 | -11.6% |
| Amounts payable | 17/49 | €18,359 | €23,543 | +€5,185 | +28.2% |
| Amounts payable within one year | 42/48 | €18,359 | €23,543 | +€5,185 | +28.2% |
| Trade debts | 44 | €4,359 | €8,443 | +€4,085 | +93.7% |
| Suppliers | 440/4 | €4,359 | €8,443 | +€4,085 | +93.7% |
| Taxes, remuneration and social security | 45 | - | €3,100 | +€3,100 | |
| Taxes | 450/3 | - | €600 | +€600 | |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €14,000 | €12,000 | -€2,000 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,519 | €25,821 | -€1,698 | -6.2% |
| Other operating charges | 640/8 | €2,741 | €3,544 | +€803 | +29.3% |
| Gross operating margin | 9900 | €17,496 | €17,232 | -€265 | -1.5% |
| Operating profit (loss) | 9901 | -€12,764 | -€12,134 | +€630 | +4.9% |
| Financial income | 75/76B | €710 | €550 | -€160 | -22.6% |
| Recurring financial income | 75 | €710 | €550 | -€160 | -22.6% |
| Financial charges | 65/66B | €644 | €689 | +€45 | +6.9% |
| Recurring financial charges | 65 | €644 | €689 | +€45 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,699 | -€12,273 | +€425 | +3.3% |
| Income taxes | 67/77 | €128 | €1,581 | +€1,453 | +1,135% |
| Profit (loss) for the period | 9904 | -€12,827 | -€13,854 | -€1,027 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,827 | -€13,854 | -€1,027 | -8.0% |
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 26 October 2026 via checked.be.