LA ROMANA: 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 ROMANA
Largest movements
- Intangible fixed assets -€24,492
down €24,492 (-22.1%), from €110,915 to €86,424
- Receivables within one year +€22,614
up €22,614 (+481%), from €4,697 to €27,312
of which Trade receivables: +€20,467
- Cash -€19,899
down €19,899 (-53.5%), from €37,171 to €17,272
mainly Trade debts (-€31,845) and Receivables within one year (-€22,614)
- Stocks and contracts +€2,650
up €2,650 (+58.1%), from €4,562 to €7,212
- Trade debts -€31,845
down €31,845 (-37.2%), from €85,495 to €53,650
of which Suppliers: -€27,631
- Profit (loss) carried forward +€17,920
up €17,920 (+1,048%), from €1,710 to €19,630
- Accrued charges and deferred income -€15,502
down €15,502 (-79.4%), from €19,535 to €4,033
- Tax, wage and social debts +€8,975
up €8,975 (+17.1%), from €52,528 to €61,503
of which Remuneration and social security: +€54,253
- Turnover -€508,249
no longer reported in 2025 (was €508,249)
- Purchases and services -€443,671
no longer reported in 2025 (was €443,671)
- Gross operating margin +€38,959
up €38,959 (+60.3%), from €64,578 to €103,537
- Depreciation +€21,933
up €21,933 (+318%), from €6,891 to €28,825
- Staff costs -€11,895
down €11,895 (-20.2%), from €58,915 to €47,020
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 | €172,790 | €152,744 | -€20,046 | -11.6% |
| Fixed assets | 21/28 | €126,360 | €100,949 | -€25,412 | -20.1% |
| Intangible fixed assets | 21 | €110,915 | €86,424 | -€24,492 | -22.1% |
| Tangible fixed assets | 22/27 | €14,360 | €13,440 | -€920 | -6.4% |
| Furniture and vehicles | 24 | €14,360 | €13,440 | -€920 | -6.4% |
| Financial fixed assets | 28 | €1,084 | €1,084 | = | 0.0% |
| Current assets | 29/58 | €46,430 | €51,795 | +€5,365 | +11.6% |
| Stocks and contracts in progress | 3 | €4,562 | €7,212 | +€2,650 | +58.1% |
| Stocks | 30/36 | €4,562 | €7,212 | +€2,650 | +58.1% |
| Amounts receivable within one year | 40/41 | €4,697 | €27,312 | +€22,614 | +481% |
| Trade receivables | 40 | €4,697 | €25,164 | +€20,467 | +436% |
| Other amounts receivable | 41 | - | €2,147 | +€2,147 | |
| Cash at bank and in hand | 54/58 | €37,171 | €17,272 | -€19,899 | -53.5% |
| Total equity and liabilities | 10/49 | €172,790 | €152,744 | -€20,046 | -11.6% |
| Equity | 10/15 | €15,233 | €33,153 | +€17,920 | +118% |
| Contributions | 10/11 | €8,366 | €8,366 | = | 0.0% |
| Contributions outside capital | 11 | €8,366 | - | -€8,366 | |
| Share premium | 1100/10 | €8,366 | - | -€8,366 | |
| Reserves | 13 | €5,157 | €5,157 | = | 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% |
| Distributable reserves | 133 | €3,298 | €3,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,710 | €19,630 | +€17,920 | +1,048% |
| Amounts payable | 17/49 | €157,557 | €119,591 | -€37,966 | -24.1% |
| Amounts payable within one year | 42/48 | €138,023 | €115,559 | -€22,464 | -16.3% |
| Trade debts | 44 | €85,495 | €53,650 | -€31,845 | -37.2% |
| Suppliers | 440/4 | €81,281 | €53,650 | -€27,631 | -34.0% |
| Bills of exchange payable | 441 | €4,214 | - | -€4,214 | |
| Taxes, remuneration and social security | 45 | €52,528 | €61,503 | +€8,975 | +17.1% |
| Taxes | 450/3 | €52,528 | €7,250 | -€45,278 | -86.2% |
| Remuneration and social security | 454/9 | - | €54,253 | +€54,253 | |
| Other amounts payable | 47/48 | - | €406 | +€406 | |
| Accrued charges and deferred income | 492/3 | €19,535 | €4,033 | -€15,502 | -79.4% |
| Turnover | 70 | €508,249 | - | -€508,249 | |
| Goods, raw materials, services and sundry goods | 60/61 | €443,671 | - | -€443,671 | |
| Remuneration, social security and pensions | 62 | €58,915 | €47,020 | -€11,895 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,891 | €28,825 | +€21,933 | +318% |
| Other operating charges | 640/8 | €5,136 | €8,842 | +€3,706 | +72.2% |
| Gross operating margin | 9900 | €64,578 | €103,537 | +€38,959 | +60.3% |
| Operating profit (loss) | 9901 | -€6,365 | €18,849 | +€25,214 | |
| Financial charges | 65/66B | €650 | €930 | +€280 | +43.1% |
| Recurring financial charges | 65 | €650 | €930 | +€280 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,014 | €17,920 | +€24,934 | |
| Income taxes | 67/77 | €1,215 | - | -€1,215 | |
| Profit (loss) for the period | 9904 | -€8,230 | €17,920 | +€26,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,230 | €17,920 | +€26,150 |
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 23 October 2026 via checked.be.