ROMANO: 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.
ROMANO
Largest movements
- Cash +€3,838
up €3,838 (+3791.6%), from €101 to €3,939
mainly Other debts (+€8,394) and Trade debts (+€3,093)
- Tangible fixed assets -€3,083
down €3,083 (-66.9%), from €4,608 to €1,525
of which Land and buildings: -€2,241
- Receivables within one year +€1,563
up €1,563 (+7.6%), from €20,684 to €22,246
of which Trade receivables: +€1,351
- Deferred charges and accrued income -€1,161
no longer reported in 2025 (was €1,161)
- Other debts +€8,394
up €8,394 (+18.5%), from €45,356 to €53,750
- Profit (loss) carried forward -€8,385
down €8,385 (-32.0%), from -€26,205 to -€34,590
- Trade debts +€3,093
up €3,093 (+677.7%), from €456 to €3,550
- Tax, wage and social debts -€1,947
no longer reported in 2025 (was €1,947)
of which Taxes: -€1,608
- Gross operating margin -€31,092
down €31,092, from €28,419 to -€2,672
- Staff costs -€22,838
no longer reported in 2025 (was €22,838)
- Other operating charges +€1,864
up €1,864 (+282.5%), from €660 to €2,524
- Financial charges -€1,336
down €1,336 (-92.7%), from €1,441 to €105
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 | €26,554 | €27,710 | +€1,156 | +4.4% |
| Fixed assets | 21/28 | €4,608 | €1,525 | -€3,083 | -66.9% |
| Tangible fixed assets | 22/27 | €4,608 | €1,525 | -€3,083 | -66.9% |
| Land and buildings | 22 | €3,488 | €1,247 | -€2,241 | -64.2% |
| Plant, machinery and equipment | 23 | €577 | €27 | -€550 | -95.3% |
| Furniture and vehicles | 24 | €543 | €250 | -€293 | -53.9% |
| Current assets | 29/58 | €21,946 | €26,185 | +€4,239 | +19.3% |
| Amounts receivable within one year | 40/41 | €20,684 | €22,246 | +€1,563 | +7.6% |
| Trade receivables | 40 | €20,684 | €22,035 | +€1,351 | +6.5% |
| Other amounts receivable | 41 | - | €211 | +€211 | |
| Cash at bank and in hand | 54/58 | €101 | €3,939 | +€3,838 | +3791.6% |
| Deferred charges and accrued income | 490/1 | €1,161 | - | -€1,161 | |
| Total equity and liabilities | 10/49 | €26,554 | €27,710 | +€1,156 | +4.4% |
| Equity | 10/15 | -€21,205 | -€29,590 | -€8,385 | -39.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,205 | -€34,590 | -€8,385 | -32.0% |
| Amounts payable | 17/49 | €47,759 | €57,300 | +€9,541 | +20.0% |
| Amounts payable within one year | 42/48 | €47,759 | €57,300 | +€9,541 | +20.0% |
| Trade debts | 44 | €456 | €3,550 | +€3,093 | +677.7% |
| Suppliers | 440/4 | €456 | €3,550 | +€3,093 | +677.7% |
| Taxes, remuneration and social security | 45 | €1,947 | - | -€1,947 | |
| Taxes | 450/3 | €1,608 | - | -€1,608 | |
| Remuneration and social security | 454/9 | €339 | - | -€339 | |
| Other amounts payable | 47/48 | €45,356 | €53,750 | +€8,394 | +18.5% |
| Remuneration, social security and pensions | 62 | €22,838 | - | -€22,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,083 | €3,083 | = | 0.0% |
| Other operating charges | 640/8 | €660 | €2,524 | +€1,864 | +282.5% |
| Gross operating margin | 9900 | €28,419 | -€2,672 | -€31,092 | |
| Operating profit (loss) | 9901 | €1,839 | -€8,280 | -€10,119 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,441 | €105 | -€1,336 | -92.7% |
| Recurring financial charges | 65 | €1,441 | €105 | -€1,336 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | €405 | -€8,385 | -€8,790 | |
| Profit (loss) for the period | 9904 | €405 | -€8,385 | -€8,790 | |
| Profit (loss) for the period to be appropriated | 9905 | €405 | -€8,385 | -€8,790 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.