La Romanee: 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 Romanee
Largest movements
- Cash -€4,471
down €4,471 (-17.0%), from €26,366 to €21,895
mainly Contributions, distributions and other (-€38,679) and Receivables within one year (-€3,422)
- Receivables within one year +€3,422
up €3,422 (+15.3%), from €22,360 to €25,782
of which Other amounts receivable: +€22,782
- Tangible fixed assets -€776
no longer reported in 2025 (was €776)
- Deferred charges and accrued income +€646
up €646 (+532.7%), from €121 to €767
- Tax, wage and social debts -€2,717
down €2,717 (-22.2%), from €12,254 to €9,537
- Other debts +€1,490
up €1,490 (+4.0%), from €37,189 to €38,679
- Gross operating margin +€1,636
up €1,636 (+3.0%), from €54,313 to €55,949
- Financial income +€607
new in 2025: €607
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.
Cash bridge derived
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 | €49,623 | €48,444 | -€1,179 | -2.4% |
| Fixed assets | 21/28 | €776 | - | -€776 | |
| Tangible fixed assets | 22/27 | €776 | - | -€776 | |
| Furniture and vehicles | 24 | €776 | - | -€776 | |
| Current assets | 29/58 | €48,847 | €48,444 | -€403 | -0.8% |
| Amounts receivable within one year | 40/41 | €22,360 | €25,782 | +€3,422 | +15.3% |
| Trade receivables | 40 | €19,360 | - | -€19,360 | |
| Other amounts receivable | 41 | €3,000 | €25,782 | +€22,782 | +759.4% |
| Cash at bank and in hand | 54/58 | €26,366 | €21,895 | -€4,471 | -17.0% |
| Deferred charges and accrued income | 490/1 | €121 | €767 | +€646 | +532.7% |
| Total equity and liabilities | 10/49 | €49,623 | €48,444 | -€1,179 | -2.4% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €49,523 | €48,344 | -€1,179 | -2.4% |
| Amounts payable within one year | 42/48 | €49,523 | €48,344 | -€1,179 | -2.4% |
| Trade debts | 44 | €80 | €128 | +€48 | +59.7% |
| Suppliers | 440/4 | €80 | €128 | +€48 | +59.7% |
| Taxes, remuneration and social security | 45 | €12,254 | €9,537 | -€2,717 | -22.2% |
| Taxes | 450/3 | €12,254 | €9,537 | -€2,717 | -22.2% |
| Other amounts payable | 47/48 | €37,189 | €38,679 | +€1,490 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €821 | €776 | -€45 | -5.4% |
| Other operating charges | 640/8 | €934 | €963 | +€29 | +3.1% |
| Gross operating margin | 9900 | €54,313 | €55,949 | +€1,636 | +3.0% |
| Operating profit (loss) | 9901 | €52,559 | €54,210 | +€1,652 | +3.1% |
| Financial income | 75/76B | - | €607 | +€607 | |
| Recurring financial income | 75 | - | €607 | +€607 | |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €52,454 | €54,713 | +€2,259 | +4.3% |
| Income taxes | 67/77 | €15,645 | €16,034 | +€389 | +2.5% |
| Profit (loss) for the period | 9904 | €36,809 | €38,679 | +€1,869 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,809 | €38,679 | +€1,869 | +5.1% |
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 10 October 2026 via checked.be.