ROMANO SCANDARIATO: 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.
ROMANO SCANDARIATO
Largest movements
- Current investments -€19,870
down €19,870 (-81.9%), from €24,249 to €4,380
- Cash +€16,385
up €16,385 (+17.5%), from €93,858 to €110,243
mainly Other debts (+€54,770) and Current investments (+€19,870)
- Receivables within one year +€2,057
up €2,057 (+21.1%), from €9,746 to €11,802
of which Other amounts receivable: +€2,557
- Reserves -€58,487
down €58,487 (-62.1%), from €94,258 to €35,771
of which Distributable reserves: -€58,487
- Other debts +€54,770
up €54,770 (+795%), from €6,889 to €61,659
- Tax, wage and social debts +€3,230
new in 2025: €3,230
- Accrued charges and deferred income -€1,306
down €1,306 (-100%), from €1,306 to €0
- Gross operating margin -€5,339
down €5,339 (-31.7%), from €16,849 to €11,509
- Depreciation -€4,079
down €4,079 (-71.2%), from €5,726 to €1,647
- Financial income +€1,670
up €1,670 (+302%), from €552 to €2,222
- Taxes +€423
up €423 (+10.9%), from €3,891 to €4,313
- Other operating charges +€350
up €350 (+45.0%), from €778 to €1,129
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 | €129,654 | €127,869 | -€1,786 | -1.4% |
| Fixed assets | 21/28 | €1,450 | €1,084 | -€366 | -25.3% |
| Tangible fixed assets | 22/27 | €1,220 | €854 | -€366 | -30.0% |
| Plant, machinery and equipment | 23 | - | €854 | +€854 | |
| Furniture and vehicles | 24 | €1,220 | €0 | -€1,220 | -100% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €128,204 | €126,785 | -€1,420 | -1.1% |
| Amounts receivable within one year | 40/41 | €9,746 | €11,802 | +€2,057 | +21.1% |
| Trade receivables | 40 | €7,000 | €6,500 | -€500 | -7.1% |
| Other amounts receivable | 41 | €2,746 | €5,302 | +€2,557 | +93.1% |
| Current investments | 50/53 | €24,249 | €4,380 | -€19,870 | -81.9% |
| Cash at bank and in hand | 54/58 | €93,858 | €110,243 | +€16,385 | +17.5% |
| Deferred charges and accrued income | 490/1 | €351 | €360 | +€9 | +2.4% |
| Total equity and liabilities | 10/49 | €129,654 | €127,869 | -€1,786 | -1.4% |
| Equity | 10/15 | €121,339 | €62,852 | -€58,487 | -48.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,258 | €35,771 | -€58,487 | -62.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €92,398 | €33,911 | -€58,487 | -63.3% |
| Profit (loss) carried forward | 14 | €20,881 | €20,881 | = | 0.0% |
| Amounts payable | 17/49 | €8,316 | €65,017 | +€56,701 | +682% |
| Amounts payable within one year | 42/48 | €7,009 | €65,017 | +€58,007 | +828% |
| Financial debts | 43 | €120 | €128 | +€8 | +6.2% |
| Credit institutions | 430/8 | €120 | €128 | +€8 | +6.2% |
| Taxes, remuneration and social security | 45 | - | €3,230 | +€3,230 | |
| Taxes | 450/3 | - | €3,230 | +€3,230 | |
| Other amounts payable | 47/48 | €6,889 | €61,659 | +€54,770 | +795% |
| Accrued charges and deferred income | 492/3 | €1,306 | €0 | -€1,306 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,726 | €1,647 | -€4,079 | -71.2% |
| Other operating charges | 640/8 | €778 | €1,129 | +€350 | +45.0% |
| Gross operating margin | 9900 | €16,849 | €11,509 | -€5,339 | -31.7% |
| Operating profit (loss) | 9901 | €10,345 | €8,734 | -€1,611 | -15.6% |
| Financial income | 75/76B | €552 | €2,222 | +€1,670 | +302% |
| Recurring financial income | 75 | €552 | €2,222 | +€1,670 | +302% |
| Financial charges | 65/66B | €463 | €528 | +€65 | +14.0% |
| Recurring financial charges | 65 | €463 | €440 | -€23 | -4.9% |
| Non-recurring financial charges | 66B | - | €87 | +€87 | |
| Profit (loss) for the period before taxes | 9903 | €10,434 | €10,428 | -€6 | -0.1% |
| Income taxes | 67/77 | €3,891 | €4,313 | +€423 | +10.9% |
| Profit (loss) for the period | 9904 | €6,543 | €6,115 | -€429 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,543 | €6,115 | -€429 | -6.5% |
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.