Place Romain: 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.
Place Romain
Largest movements
- Cash -€34,675
down €34,675 (-70.9%), from €48,911 to €14,236
mainly Contributions, distributions and other (-€115,638) and Debts after one year (-€13,740)
- Tangible fixed assets -€20,090
down €20,090 (-12.9%), from €155,676 to €135,586
of which Furniture and vehicles: -€17,062
- Receivables within one year -€2,300
no longer reported in 2025 (was €2,300)
- Profit (loss) carried forward -€67,770
no longer reported in 2025 (was €67,770)
- Tax, wage and social debts +€21,703
up €21,703 (+83.7%), from €25,930 to €47,634
- Debts after one year -€13,740
down €13,740 (-18.8%), from €72,902 to €59,162
- Gross operating margin +€13,830
up €13,830 (+17.1%), from €80,831 to €94,661
- Other operating charges -€9,842
down €9,842 (-95.0%), from €10,361 to €519
- Taxes +€4,125
up €4,125 (+29.6%), from €13,915 to €18,040
- Depreciation +€1,191
up €1,191 (+4.9%), from €24,237 to €25,428
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 | €209,024 | €151,862 | -€57,162 | -27.3% |
| Fixed assets | 21/28 | €155,676 | €135,586 | -€20,090 | -12.9% |
| Tangible fixed assets | 22/27 | €155,676 | €135,586 | -€20,090 | -12.9% |
| Land and buildings | 22 | €87,996 | €84,968 | -€3,028 | -3.4% |
| Furniture and vehicles | 24 | €67,681 | €50,618 | -€17,062 | -25.2% |
| Current assets | 29/58 | €53,348 | €16,276 | -€37,072 | -69.5% |
| Amounts receivable within one year | 40/41 | €2,300 | - | -€2,300 | |
| Trade receivables | 40 | €2,300 | - | -€2,300 | |
| Cash at bank and in hand | 54/58 | €48,911 | €14,236 | -€34,675 | -70.9% |
| Deferred charges and accrued income | 490/1 | €2,137 | €2,040 | -€97 | -4.6% |
| Total equity and liabilities | 10/49 | €209,024 | €151,862 | -€57,162 | -27.3% |
| Equity | 10/15 | €88,230 | €20,460 | -€67,770 | -76.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,770 | - | -€67,770 | |
| Amounts payable | 17/49 | €120,794 | €131,402 | +€10,609 | +8.8% |
| Amounts payable after more than one year | 17 | €72,902 | €59,162 | -€13,740 | -18.8% |
| Financial debts | 170/4 | €72,902 | €59,162 | -€13,740 | -18.8% |
| Amounts payable within one year | 42/48 | €40,409 | €64,758 | +€24,349 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €13,232 | €13,740 | +€508 | +3.8% |
| Trade debts | 44 | €1,247 | €1,833 | +€587 | +47.1% |
| Suppliers | 440/4 | €1,247 | €1,833 | +€587 | +47.1% |
| Taxes, remuneration and social security | 45 | €25,930 | €47,634 | +€21,703 | +83.7% |
| Taxes | 450/3 | €25,930 | €47,634 | +€21,703 | +83.7% |
| Other amounts payable | 47/48 | - | €1,550 | +€1,550 | |
| Accrued charges and deferred income | 492/3 | €7,482 | €7,482 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,237 | €25,428 | +€1,191 | +4.9% |
| Other operating charges | 640/8 | €10,361 | €519 | -€9,842 | -95.0% |
| Gross operating margin | 9900 | €80,831 | €94,661 | +€13,830 | +17.1% |
| Operating profit (loss) | 9901 | €46,232 | €68,714 | +€22,482 | +48.6% |
| Financial charges | 65/66B | €3,273 | €2,806 | -€467 | -14.3% |
| Recurring financial charges | 65 | €3,273 | €2,806 | -€467 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €42,959 | €65,908 | +€22,949 | +53.4% |
| Income taxes | 67/77 | €13,915 | €18,040 | +€4,125 | +29.6% |
| Profit (loss) for the period | 9904 | €29,044 | €47,868 | +€18,824 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,044 | €47,868 | +€18,824 | +64.8% |
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.