Romanesto: 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.
Romanesto
Largest movements
- Cash -€17,252
down €17,252 (-45.6%), from €37,819 to €20,567
mainly Receivables within one year (-€15,794) and Trade debts (-€14,017)
- Receivables within one year +€15,794
up €15,794 (+911%), from €1,733 to €17,527
of which Trade receivables: +€15,794
- Intangible fixed assets -€15,000
down €15,000 (-10.1%), from €148,732 to €133,732
- Tangible fixed assets +€2,923
up €2,923 (+33.0%), from €8,862 to €11,785
of which Furniture and vehicles: +€4,893
- Trade debts -€14,017
down €14,017 (-12.4%), from €112,810 to €98,793
- Gross operating margin +€14,884
up €14,884 (+369%), from €4,034 to €18,919
- Depreciation +€14,721
up €14,721 (+653%), from €2,256 to €16,977
- Financial charges +€2,550
up €2,550 (+6,050%), from €42 to €2,592
- Other operating charges -€346
down €346 (-59.6%), from €580 to €235
- Taxes -€231
down €231 (-100%), from €231 to €0
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 | €200,116 | €186,592 | -€13,524 | -6.8% |
| Fixed assets | 21/28 | €160,564 | €148,488 | -€12,077 | -7.5% |
| Intangible fixed assets | 21 | €148,732 | €133,732 | -€15,000 | -10.1% |
| Tangible fixed assets | 22/27 | €8,862 | €11,785 | +€2,923 | +33.0% |
| Plant, machinery and equipment | 23 | €8,862 | €6,892 | -€1,970 | -22.2% |
| Furniture and vehicles | 24 | - | €4,893 | +€4,893 | |
| Financial fixed assets | 28 | €2,970 | €2,970 | = | 0.0% |
| Current assets | 29/58 | €39,552 | €38,105 | -€1,447 | -3.7% |
| Amounts receivable within one year | 40/41 | €1,733 | €17,527 | +€15,794 | +911% |
| Trade receivables | 40 | €1,733 | €17,527 | +€15,794 | +911% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €37,819 | €20,567 | -€17,252 | -45.6% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €200,116 | €186,592 | -€13,524 | -6.8% |
| Equity | 10/15 | €5,925 | €5,042 | -€884 | -14.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €925 | €42 | -€884 | -95.5% |
| Amounts payable | 17/49 | €194,191 | €181,551 | -€12,640 | -6.5% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €124,191 | €111,551 | -€12,640 | -10.2% |
| Trade debts | 44 | €112,810 | €98,793 | -€14,017 | -12.4% |
| Suppliers | 440/4 | €112,810 | €98,793 | -€14,017 | -12.4% |
| Taxes, remuneration and social security | 45 | €2,381 | €3,758 | +€1,377 | +57.8% |
| Taxes | 450/3 | €2,381 | €3,758 | +€1,377 | +57.8% |
| Other amounts payable | 47/48 | €9,000 | €9,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,256 | €16,977 | +€14,721 | +653% |
| Other operating charges | 640/8 | €580 | €235 | -€346 | -59.6% |
| Gross operating margin | 9900 | €4,034 | €18,919 | +€14,884 | +369% |
| Operating profit (loss) | 9901 | €1,199 | €1,708 | +€509 | +42.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €42 | €2,592 | +€2,550 | +6,050% |
| Recurring financial charges | 65 | €42 | €2,592 | +€2,550 | +6,050% |
| Profit (loss) for the period before taxes | 9903 | €1,156 | -€884 | -€2,040 | |
| Income taxes | 67/77 | €231 | €0 | -€231 | -100% |
| Profit (loss) for the period | 9904 | €925 | -€884 | -€1,809 | |
| Profit (loss) for the period to be appropriated | 9905 | €925 | -€884 | -€1,809 |
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 18 October 2026 via checked.be.