LA ROMANTICA: what changed
What changed
LA ROMANTICA
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€28,645
2024 · €28,361-€57,006
Equity
€24,458
2024 · €53,103-€28,645
Cash
€45,522
2024 · €86,254-€40,732
Balance sheet total
€78,929
2024 · €110,633-€31,704
Largest movements
Assets
- Cash -€40,732
down €40,732 (-47.2%), from €86,254 to €45,522
mainly Net result for the year (-€28,645) and Investment in fixed assets (net) (-€13,505)
- Tangible fixed assets +€8,787
up €8,787 (+65.5%), from €13,412 to €22,199
of which Other tangible fixed assets: +€6,826
Equity and liabilities
- Profit (loss) carried forward -€28,645
down €28,645 (-85.8%), from €33,403 to €4,758
- Other debts -€2,542
down €2,542 (-8.1%), from €31,343 to €28,802
Income statement
- Gross operating margin -€46,941
down €46,941 (-62.7%), from €74,856 to €27,915
- Staff costs +€20,452
up €20,452 (+69.2%), from €29,552 to €50,004
- Taxes -€9,235
down €9,235 (-97.8%), from €9,441 to €207
- Other operating charges -€1,574
down €1,574 (-66.8%), from €2,358 to €784
- Depreciation +€1,152
up €1,152 (+32.3%), from €3,566 to €4,718
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€28,361
Gross operating margin
-€46,941
Staff costs
-€20,452
Depreciation
-€1,152
Write-downs
+€850
Other operating charges
+€1,574
Financial charges
-€119
Taxes
+€9,235
Result 2025
-€28,645
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€27,227
Investment
-€13,505
Financing
€0
Cash 2024
€86,254
From operations (derived)
-€27,227
Net result for the year
-€28,645
Depreciation
+€4,718
Receivables within one year
+€175
Deferred charges and accrued income
-€415
Trade debts
+€137
Tax, wage and social debts
-€655
Other debts
-€2,542
Investment (derived)
-€13,505
Investment in fixed assets (net)
-€13,505
Cash 2025
€45,522
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,633 | €78,929 | -€31,704 | -28.7% |
| Fixed assets | 21/28 | €17,687 | €26,474 | +€8,787 | +49.7% |
| Tangible fixed assets | 22/27 | €13,412 | €22,199 | +€8,787 | +65.5% |
| Plant, machinery and equipment | 23 | €2,717 | €3,260 | +€543 | +20.0% |
| Furniture and vehicles | 24 | €1,581 | €2,999 | +€1,418 | +89.7% |
| Other tangible fixed assets | 26 | €9,113 | €15,939 | +€6,826 | +74.9% |
| Financial fixed assets | 28 | €4,275 | €4,275 | = | 0.0% |
| Current assets | 29/58 | €92,946 | €52,455 | -€40,492 | -43.6% |
| Stocks and contracts in progress | 3 | €5,119 | €5,119 | = | 0.0% |
| Stocks | 30/36 | €5,119 | €5,119 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €689 | €513 | -€175 | -25.4% |
| Trade receivables | 40 | €689 | €505 | -€184 | -26.7% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €86,254 | €45,522 | -€40,732 | -47.2% |
| Deferred charges and accrued income | 490/1 | €885 | €1,300 | +€415 | +46.9% |
| Total equity and liabilities | 10/49 | €110,633 | €78,929 | -€31,704 | -28.7% |
| Equity | 10/15 | €53,103 | €24,458 | -€28,645 | -53.9% |
| Contributions | 10/11 | €18,600 | €19,700 | +€1,100 | +5.9% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €19,700 | +€19,700 | |
| Share premium | 1100/10 | - | €19,700 | +€19,700 | |
| Reserves | 13 | €1,100 | - | -€1,100 | |
| Non-distributable reserves | 130/1 | €1,100 | - | -€1,100 | |
| Legal reserve | 130 | €1,100 | - | -€1,100 | |
| Profit (loss) carried forward | 14 | €33,403 | €4,758 | -€28,645 | -85.8% |
| Amounts payable | 17/49 | €57,530 | €54,471 | -€3,060 | -5.3% |
| Amounts payable within one year | 42/48 | €57,530 | €54,471 | -€3,060 | -5.3% |
| Trade debts | 44 | €5,447 | €5,584 | +€137 | +2.5% |
| Suppliers | 440/4 | €5,447 | €5,584 | +€137 | +2.5% |
| Taxes, remuneration and social security | 45 | €20,739 | €20,085 | -€655 | -3.2% |
| Taxes | 450/3 | €14,821 | €13,054 | -€1,767 | -11.9% |
| Remuneration and social security | 454/9 | €5,918 | €7,031 | +€1,112 | +18.8% |
| Other amounts payable | 47/48 | €31,343 | €28,802 | -€2,542 | -8.1% |
| Remuneration, social security and pensions | 62 | €29,552 | €50,004 | +€20,452 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,566 | €4,718 | +€1,152 | +32.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €850 | - | -€850 | |
| Other operating charges | 640/8 | €2,358 | €784 | -€1,574 | -66.8% |
| Gross operating margin | 9900 | €74,856 | €27,915 | -€46,941 | -62.7% |
| Operating profit (loss) | 9901 | €38,530 | -€27,591 | -€66,121 | |
| Financial charges | 65/66B | €728 | €847 | +€119 | +16.3% |
| Recurring financial charges | 65 | €728 | €847 | +€119 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €37,802 | -€28,438 | -€66,240 | |
| Income taxes | 67/77 | €9,441 | €207 | -€9,235 | -97.8% |
| Profit (loss) for the period | 9904 | €28,361 | -€28,645 | -€57,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,361 | -€28,645 | -€57,006 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.