ROMANTICA: 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.
ROMANTICA
Largest movements
- Tangible fixed assets +€19,027
up €19,027 (+88.9%), from €21,410 to €40,437
of which Furniture and vehicles: +€19,511
- Stocks and contracts -€7,359
down €7,359 (-24.2%), from €30,415 to €23,056
- Cash -€6,333
down €6,333 (-15.4%), from €41,014 to €34,681
mainly Investment in fixed assets (net) (-€30,334) and Other debts (-€3,350)
- Reserves +€8,367
up €8,367 (+44.7%), from €18,736 to €27,103
- Other debts -€3,350
down €3,350 (-6.1%), from €55,238 to €51,887
- Trade debts +€1,291
up €1,291 (+282%), from €458 to €1,749
- Gross operating margin +€12,404
up €12,404 (+89.8%), from €13,819 to €26,223
- Taxes +€4,894
up €4,894 (+1,956%), from €250 to €5,144
- Other operating charges -€3,492
down €3,492 (-72.8%), from €4,794 to €1,302
- Depreciation +€913
up €913 (+8.8%), from €10,395 to €11,308
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 | €98,831 | €104,455 | +€5,624 | +5.7% |
| Fixed assets | 21/28 | €21,668 | €40,694 | +€19,027 | +87.8% |
| Tangible fixed assets | 22/27 | €21,410 | €40,437 | +€19,027 | +88.9% |
| Land and buildings | 22 | €3,204 | €2,720 | -€484 | -15.1% |
| Furniture and vehicles | 24 | €18,206 | €37,717 | +€19,511 | +107% |
| Financial fixed assets | 28 | €257 | €257 | = | 0.0% |
| Current assets | 29/58 | €77,164 | €63,761 | -€13,403 | -17.4% |
| Stocks and contracts in progress | 3 | €30,415 | €23,056 | -€7,359 | -24.2% |
| Stocks | 30/36 | €30,415 | €23,056 | -€7,359 | -24.2% |
| Amounts receivable within one year | 40/41 | €4,055 | €4,464 | +€409 | +10.1% |
| Trade receivables | 40 | €500 | €1,250 | +€750 | +150% |
| Other amounts receivable | 41 | €3,556 | €3,214 | -€341 | -9.6% |
| Cash at bank and in hand | 54/58 | €41,014 | €34,681 | -€6,333 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,679 | €1,559 | -€120 | -7.2% |
| Total equity and liabilities | 10/49 | €98,831 | €104,455 | +€5,624 | +5.7% |
| Equity | 10/15 | €42,452 | €50,819 | +€8,367 | +19.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,736 | €27,103 | +€8,367 | +44.7% |
| Distributable reserves | 133 | €18,736 | €27,103 | +€8,367 | +44.7% |
| Profit (loss) carried forward | 14 | €5,124 | €5,124 | = | 0.0% |
| Amounts payable | 17/49 | €56,380 | €53,636 | -€2,743 | -4.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,380 | €53,636 | -€2,743 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €684 | €0 | -€684 | -100% |
| Trade debts | 44 | €458 | €1,749 | +€1,291 | +282% |
| Suppliers | 440/4 | €458 | €1,749 | +€1,291 | +282% |
| Other amounts payable | 47/48 | €55,238 | €51,887 | -€3,350 | -6.1% |
| Non-recurring operating income | 76A | - | €14,120 | +€14,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,395 | €11,308 | +€913 | +8.8% |
| Other operating charges | 640/8 | €4,794 | €1,302 | -€3,492 | -72.8% |
| Gross operating margin | 9900 | €13,819 | €26,223 | +€12,404 | +89.8% |
| Operating profit (loss) | 9901 | -€1,370 | €13,614 | +€14,983 | |
| Financial charges | 65/66B | €105 | €103 | -€3 | -2.6% |
| Recurring financial charges | 65 | €105 | €103 | -€3 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,475 | €13,511 | +€14,986 | |
| Income taxes | 67/77 | €250 | €5,144 | +€4,894 | +1,956% |
| Profit (loss) for the period | 9904 | -€1,725 | €8,367 | +€10,092 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,725 | €8,367 | +€10,092 |
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 30 October 2026 via checked.be.