ROMAINE: what changed
Two fiscal 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.
ROMAINE
Largest movements
- Cash -€15,155
down €15,155 (-28.9%), from €52,409 to €37,255
mainly Other debts (-€19,653) and Trade debts (-€4,478)
- Tangible fixed assets -€587
down €587 (-33.8%), from €1,737 to €1,150
- Other debts -€19,653
down €19,653 (-30.0%), from €65,425 to €45,773
- Profit (loss) carried forward +€8,736
up €8,736 (+25.0%), from -€34,894 to -€26,159
- Trade debts -€4,478
no longer reported in 2025 (was €4,478)
- Gross operating margin +€7,621
up €7,621 (+232.4%), from €3,279 to €10,900
- Depreciation -€196
down €196 (-25.0%), from €783 to €587
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 | €54,147 | €38,405 | -€15,742 | -29.1% |
| Fixed assets | 21/28 | €1,737 | €1,150 | -€587 | -33.8% |
| Tangible fixed assets | 22/27 | €1,737 | €1,150 | -€587 | -33.8% |
| Land and buildings | 22 | €1,737 | €1,150 | -€587 | -33.8% |
| Current assets | 29/58 | €52,409 | €37,255 | -€15,155 | -28.9% |
| Cash at bank and in hand | 54/58 | €52,409 | €37,255 | -€15,155 | -28.9% |
| Total equity and liabilities | 10/49 | €54,147 | €38,405 | -€15,742 | -29.1% |
| Equity | 10/15 | -€16,104 | -€7,368 | +€8,736 | +54.2% |
| Contributions | 10/11 | €18,790 | €18,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,894 | -€26,159 | +€8,736 | +25.0% |
| Amounts payable | 17/49 | €70,251 | €45,773 | -€24,478 | -34.8% |
| Amounts payable within one year | 42/48 | €69,903 | €45,773 | -€24,130 | -34.5% |
| Trade debts | 44 | €4,478 | - | -€4,478 | |
| Suppliers | 440/4 | €4,478 | - | -€4,478 | |
| Other amounts payable | 47/48 | €65,425 | €45,773 | -€19,653 | -30.0% |
| Accrued charges and deferred income | 492/3 | €348 | - | -€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €783 | €587 | -€196 | -25.0% |
| Other operating charges | 640/8 | €1,390 | €1,411 | +€21 | +1.5% |
| Gross operating margin | 9900 | €3,279 | €10,900 | +€7,621 | +232.4% |
| Operating profit (loss) | 9901 | €1,106 | €8,902 | +€7,796 | +704.8% |
| Financial charges | 65/66B | €141 | €166 | +€26 | +18.2% |
| Recurring financial charges | 65 | €141 | €166 | +€26 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €966 | €8,736 | +€7,770 | +804.7% |
| Profit (loss) for the period | 9904 | €966 | €8,736 | +€7,770 | +804.7% |
| Profit (loss) for the period to be appropriated | 9905 | €966 | €8,736 | +€7,770 | +804.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.