LA ROMAINE: 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.
LA ROMAINE
Largest movements
- Cash -€118,029
down €118,029 (-34.7%), from €339,732 to €221,702
mainly Trade debts (-€197,823) and Debts after one year (-€108,550)
- Receivables within one year -€104,860
down €104,860 (-30.1%), from €348,560 to €243,701
of which Trade receivables: -€115,979
- Tangible fixed assets -€89,277
down €89,277 (-9.1%), from €978,318 to €889,041
of which Land and buildings: -€60,775
- Trade debts -€197,823
down €197,823 (-54.6%), from €362,257 to €164,434
- Debts after one year -€108,550
down €108,550 (-17.3%), from €628,891 to €520,341
- Profit (loss) carried forward -€50,335
down €50,335, from €8,149 to -€42,186
- Tax, wage and social debts +€36,774
up €36,774 (+13.7%), from €269,377 to €306,151
of which Remuneration and social security: +€36,923
- Write-downs +€117,654
new in 2025: €117,654
- Gross operating margin +€90,226
up €90,226 (+8.8%), from €1.0m to €1.1m
- Staff costs +€76,631
up €76,631 (+10.3%), from €740,931 to €817,563
- Financial charges +€66,250
up €66,250 (+825%), from €8,027 to €74,277
- Depreciation -€24,609
down €24,609 (-20.2%), from €121,811 to €97,202
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 | €2,279,916 | €1,960,996 | -€318,920 | -14.0% |
| Fixed assets | 21/28 | €978,318 | €889,041 | -€89,277 | -9.1% |
| Tangible fixed assets | 22/27 | €978,318 | €889,041 | -€89,277 | -9.1% |
| Land and buildings | 22 | €886,480 | €825,706 | -€60,775 | -6.9% |
| Plant, machinery and equipment | 23 | €42,680 | €30,319 | -€12,361 | -29.0% |
| Furniture and vehicles | 24 | €49,158 | €33,016 | -€16,141 | -32.8% |
| Current assets | 29/58 | €1,301,598 | €1,071,955 | -€229,644 | -17.6% |
| Stocks and contracts in progress | 3 | €541,105 | €533,936 | -€7,169 | -1.3% |
| Stocks | 30/36 | €541,105 | €533,936 | -€7,169 | -1.3% |
| Amounts receivable within one year | 40/41 | €348,560 | €243,701 | -€104,860 | -30.1% |
| Trade receivables | 40 | €288,979 | €173,000 | -€115,979 | -40.1% |
| Other amounts receivable | 41 | €59,581 | €70,701 | +€11,119 | +18.7% |
| Current investments | 50/53 | €72,201 | €72,616 | +€415 | +0.6% |
| Cash at bank and in hand | 54/58 | €339,732 | €221,702 | -€118,029 | -34.7% |
| Total equity and liabilities | 10/49 | €2,279,916 | €1,960,996 | -€318,920 | -14.0% |
| Equity | 10/15 | €875,100 | €824,765 | -€50,335 | -5.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €848,359 | €848,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €838,000 | €838,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,149 | -€42,186 | -€50,335 | |
| Amounts payable | 17/49 | €1,404,816 | €1,136,231 | -€268,585 | -19.1% |
| Amounts payable after more than one year | 17 | €628,891 | €520,341 | -€108,550 | -17.3% |
| Financial debts | 170/4 | €628,891 | €520,341 | -€108,550 | -17.3% |
| Amounts payable within one year | 42/48 | €775,925 | €615,890 | -€160,035 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €144,290 | €145,305 | +€1,015 | +0.7% |
| Trade debts | 44 | €362,257 | €164,434 | -€197,823 | -54.6% |
| Suppliers | 440/4 | €362,257 | €164,434 | -€197,823 | -54.6% |
| Taxes, remuneration and social security | 45 | €269,377 | €306,151 | +€36,774 | +13.7% |
| Taxes | 450/3 | €18,190 | €18,041 | -€149 | -0.8% |
| Remuneration and social security | 454/9 | €251,187 | €288,110 | +€36,923 | +14.7% |
| Remuneration, social security and pensions | 62 | €740,931 | €817,563 | +€76,631 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,811 | €97,202 | -€24,609 | -20.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €117,654 | +€117,654 | |
| Other operating charges | 640/8 | €69,803 | €64,328 | -€5,475 | -7.8% |
| Gross operating margin | 9900 | €1,029,760 | €1,119,986 | +€90,226 | +8.8% |
| Operating profit (loss) | 9901 | €97,215 | €23,239 | -€73,976 | -76.1% |
| Financial income | 75/76B | €23 | €821 | +€798 | +3,483% |
| Recurring financial income | 75 | €23 | €821 | +€798 | +3,483% |
| Financial charges | 65/66B | €8,027 | €74,277 | +€66,250 | +825% |
| Recurring financial charges | 65 | €8,027 | €74,277 | +€66,250 | +825% |
| Profit (loss) for the period before taxes | 9903 | €89,211 | -€50,217 | -€139,429 | |
| Income taxes | 67/77 | €24,709 | €118 | -€24,591 | -99.5% |
| Profit (loss) for the period | 9904 | €64,502 | -€50,335 | -€114,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,502 | -€50,335 | -€114,838 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.