Curelariu Romica: 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.
Curelariu Romica
Largest movements
- Receivables within one year +€49,872
up €49,872 (+21.7%), from €229,700 to €279,572
of which Other amounts receivable: +€50,495
- Cash +€23,170
up €23,170 (+1,223%), from €1,895 to €25,065
mainly Net result for the year (+€49,281) and Debts after one year (+€27,821)
- Tangible fixed assets -€7,134
down €7,134 (-32.4%), from €21,995 to €14,861
- Debts after one year +€27,821
up €27,821 (+139%), from €20,053 to €47,874
- Profit (loss) carried forward +€17,611
up €17,611 (+9.6%), from €182,852 to €200,463
- Current portion of long-term debt +€10,279
up €10,279 (+202%), from €5,083 to €15,362
- Tax, wage and social debts +€6,301
up €6,301 (+19.4%), from €32,472 to €38,773
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Gross operating margin -€9,845
down €9,845 (-11.6%), from €85,003 to €75,158
- Taxes -€3,211
down €3,211 (-20.0%), from €16,089 to €12,878
- Financial charges +€859
up €859 (+18.2%), from €4,721 to €5,580
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 | €263,590 | €329,844 | +€66,254 | +25.1% |
| Fixed assets | 21/28 | €21,995 | €14,861 | -€7,134 | -32.4% |
| Tangible fixed assets | 22/27 | €21,995 | €14,861 | -€7,134 | -32.4% |
| Leasing and similar rights | 25 | €21,995 | €14,861 | -€7,134 | -32.4% |
| Current assets | 29/58 | €241,595 | €314,983 | +€73,388 | +30.4% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €229,700 | €279,572 | +€49,872 | +21.7% |
| Trade receivables | 40 | €6,689 | €6,066 | -€623 | -9.3% |
| Other amounts receivable | 41 | €223,011 | €273,506 | +€50,495 | +22.6% |
| Cash at bank and in hand | 54/58 | €1,895 | €25,065 | +€23,170 | +1,223% |
| Deferred charges and accrued income | 490/1 | - | €346 | +€346 | |
| Total equity and liabilities | 10/49 | €263,590 | €329,844 | +€66,254 | +25.1% |
| Equity | 10/15 | €197,112 | €220,923 | +€23,811 | +12.1% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,852 | €200,463 | +€17,611 | +9.6% |
| Amounts payable | 17/49 | €66,478 | €108,921 | +€42,443 | +63.8% |
| Amounts payable after more than one year | 17 | €20,053 | €47,874 | +€27,821 | +139% |
| Financial debts | 170/4 | €20,053 | €47,874 | +€27,821 | +139% |
| Amounts payable within one year | 42/48 | €46,425 | €61,047 | +€14,622 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €5,083 | €15,362 | +€10,279 | +202% |
| Trade debts | 44 | €8,870 | €6,912 | -€1,958 | -22.1% |
| Suppliers | 440/4 | €8,870 | €6,912 | -€1,958 | -22.1% |
| Taxes, remuneration and social security | 45 | €32,472 | €38,773 | +€6,301 | +19.4% |
| Taxes | 450/3 | €32,472 | €38,773 | +€6,301 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,133 | €7,134 | +€1 | 0.0% |
| Other operating charges | 640/8 | €670 | €735 | +€65 | +9.7% |
| Gross operating margin | 9900 | €85,003 | €75,158 | -€9,845 | -11.6% |
| Operating profit (loss) | 9901 | €77,200 | €67,289 | -€9,911 | -12.8% |
| Financial income | 75/76B | €450 | €450 | = | 0.0% |
| Recurring financial income | 75 | €450 | €450 | = | 0.0% |
| Financial charges | 65/66B | €4,721 | €5,580 | +€859 | +18.2% |
| Recurring financial charges | 65 | €4,721 | €5,580 | +€859 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €72,929 | €62,159 | -€10,770 | -14.8% |
| Income taxes | 67/77 | €16,089 | €12,878 | -€3,211 | -20.0% |
| Profit (loss) for the period | 9904 | €56,840 | €49,281 | -€7,559 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,840 | €49,281 | -€7,559 | -13.3% |
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 1 November 2026 via checked.be.