LA ROMANETTE: 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 ROMANETTE
Largest movements
- Receivables within one year +€145,576
up €145,576 (+370%), from €39,302 to €184,878
of which Other amounts receivable: +€145,569
- Cash -€3,130
down €3,130 (-3.7%), from €84,189 to €81,059
mainly Receivables within one year (-€145,576) and Current portion of long-term debt (-€11,847)
- Tax, wage and social debts +€100,867
up €100,867 (+516%), from €19,551 to €120,418
of which Taxes: +€86,959
- Reserves +€49,734
up €49,734 (+76.6%), from €64,897 to €114,630
of which Distributable reserves: +€49,734
- Current portion of long-term debt -€11,847
no longer reported in 2025 (was €11,847)
- Gross operating margin +€113,458
up €113,458 (+125%), from €90,816 to €204,273
- Taxes +€41,446
up €41,446 (+17,170%), from €241 to €41,687
- Staff costs +€23,908
up €23,908 (+33.2%), from €72,086 to €95,994
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 | €156,030 | €295,966 | +€139,936 | +89.7% |
| Fixed assets | 21/28 | €15,881 | €15,889 | +€8 | +0.1% |
| Tangible fixed assets | 22/27 | €15,881 | €15,889 | +€8 | +0.1% |
| Land and buildings | 22 | €414 | €2,978 | +€2,563 | +619% |
| Plant, machinery and equipment | 23 | €14,196 | €12,412 | -€1,784 | -12.6% |
| Furniture and vehicles | 24 | €1,271 | €499 | -€772 | -60.7% |
| Current assets | 29/58 | €140,149 | €280,077 | +€139,928 | +99.8% |
| Stocks and contracts in progress | 3 | €1,355 | €1,511 | +€156 | +11.5% |
| Stocks | 30/36 | €1,355 | €1,511 | +€156 | +11.5% |
| Amounts receivable within one year | 40/41 | €39,302 | €184,878 | +€145,576 | +370% |
| Trade receivables | 40 | €2,572 | €2,579 | +€7 | +0.3% |
| Other amounts receivable | 41 | €36,731 | €182,300 | +€145,569 | +396% |
| Cash at bank and in hand | 54/58 | €84,189 | €81,059 | -€3,130 | -3.7% |
| Deferred charges and accrued income | 490/1 | €15,303 | €12,628 | -€2,674 | -17.5% |
| Total equity and liabilities | 10/49 | €156,030 | €295,966 | +€139,936 | +89.7% |
| Equity | 10/15 | €94,285 | €144,018 | +€49,734 | +52.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,897 | €114,630 | +€49,734 | +76.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €63,037 | €112,770 | +€49,734 | +78.9% |
| Profit (loss) carried forward | 14 | €10,788 | €10,788 | = | 0.0% |
| Amounts payable | 17/49 | €61,745 | €151,948 | +€90,203 | +146% |
| Amounts payable within one year | 42/48 | €61,745 | €151,948 | +€90,203 | +146% |
| Current portion of amounts payable after more than one year | 42 | €11,847 | - | -€11,847 | |
| Trade debts | 44 | €30,347 | €31,530 | +€1,183 | +3.9% |
| Suppliers | 440/4 | €30,347 | €31,530 | +€1,183 | +3.9% |
| Taxes, remuneration and social security | 45 | €19,551 | €120,418 | +€100,867 | +516% |
| Taxes | 450/3 | €7,624 | €94,583 | +€86,959 | +1,141% |
| Remuneration and social security | 454/9 | €11,928 | €25,835 | +€13,907 | +117% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €72,086 | €95,994 | +€23,908 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,698 | €7,932 | +€234 | +3.0% |
| Other operating charges | 640/8 | €6,815 | €7,674 | +€860 | +12.6% |
| Gross operating margin | 9900 | €90,816 | €204,273 | +€113,458 | +125% |
| Operating profit (loss) | 9901 | €4,217 | €92,673 | +€88,457 | +2,098% |
| Financial income | 75/76B | €21 | €92 | +€71 | +335% |
| Recurring financial income | 75 | €21 | €92 | +€71 | +335% |
| Financial charges | 65/66B | €3,283 | €1,344 | -€1,939 | -59.1% |
| Recurring financial charges | 65 | €3,283 | €1,344 | -€1,939 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €955 | €91,421 | +€90,467 | +9,477% |
| Income taxes | 67/77 | €241 | €41,687 | +€41,446 | +17,170% |
| Profit (loss) for the period | 9904 | €713 | €49,734 | +€49,021 | +6,874% |
| Profit (loss) for the period to be appropriated | 9905 | €713 | €49,734 | +€49,021 | +6,874% |
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 29 October 2026 via checked.be.