ROMANOVA: 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.
ROMANOVA
Largest movements
- Receivables within one year -€87
down €87 (-42.8%), from €203 to €116
- Cash +€4
up €4 (+83.7%), from €4 to €8
mainly Other debts (+€906) and Receivables within one year (+€87)
- Other debts +€906
up €906 (+2.8%), from €32,796 to €33,702
- Trade debts -€654
down €654 (-87.9%), from €744 to €90
- Profit (loss) carried forward -€367
down €367 (-1.1%), from -€34,409 to -€34,777
- Accrued charges and deferred income +€33
up €33 (+3.6%), from €906 to €938
- Gross operating margin +€1,823
up €1,823, from -€679 to €1,144
- Financial charges +€34
up €34 (+3.7%), from €934 to €968
- Other operating charges +€16
up €16 (+3.0%), from €528 to €544
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 | €207 | €124 | -€83 | -40.1% |
| Current assets | 29/58 | €207 | €124 | -€83 | -40.1% |
| Amounts receivable within one year | 40/41 | €203 | €116 | -€87 | -42.8% |
| Other amounts receivable | 41 | €203 | €116 | -€87 | -42.8% |
| Cash at bank and in hand | 54/58 | €4 | €8 | +€4 | +83.7% |
| Total equity and liabilities | 10/49 | €207 | €124 | -€83 | -40.1% |
| Equity | 10/15 | -€34,239 | -€34,606 | -€367 | -1.1% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €121 | €121 | = | 0.0% |
| Non-distributable reserves | 130/1 | €121 | €121 | = | 0.0% |
| Reserves not available under the articles | 1311 | €121 | €121 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,409 | -€34,777 | -€367 | -1.1% |
| Amounts payable | 17/49 | €34,446 | €34,730 | +€284 | +0.8% |
| Amounts payable within one year | 42/48 | €33,540 | €33,792 | +€251 | +0.7% |
| Trade debts | 44 | €744 | €90 | -€654 | -87.9% |
| Suppliers | 440/4 | €744 | €90 | -€654 | -87.9% |
| Other amounts payable | 47/48 | €32,796 | €33,702 | +€906 | +2.8% |
| Accrued charges and deferred income | 492/3 | €906 | €938 | +€33 | +3.6% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€679 | €1,144 | +€1,823 | |
| Operating profit (loss) | 9901 | -€1,207 | €600 | +€1,807 | |
| Financial charges | 65/66B | €934 | €968 | +€34 | +3.7% |
| Recurring financial charges | 65 | €934 | €968 | +€34 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,140 | -€367 | +€1,773 | +82.8% |
| Profit (loss) for the period | 9904 | -€2,140 | -€367 | +€1,773 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,140 | -€367 | +€1,773 | +82.8% |
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 4 October 2026 via checked.be.