ROMARENO: 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.
ROMARENO
Largest movements
- Receivables within one year +€7,717
up €7,717 (+8,179%), from €94 to €7,811
of which Trade receivables: +€7,247
- Cash +€3,077
up €3,077 (+30.5%), from €10,081 to €13,158
mainly Net result for the year (+€12,922) and Trade debts (+€590)
- Tangible fixed assets +€263
new in 2025: €263
- Profit (loss) carried forward +€12,922
up €12,922 (+17.5%), from -€73,782 to -€60,861
- Other debts -€2,455
down €2,455 (-4.6%), from €53,714 to €51,258
- Trade debts +€590
new in 2025: €590
- Gross operating margin +€22,128
up €22,128, from -€5,393 to €16,735
- Turnover +€14,788
up €14,788 (+119%), from €12,400 to €27,188
- Purchases and services -€7,340
down €7,340 (-41.3%), from €17,793 to €10,453
- Financial charges -€3,717
down €3,717 (-95.4%), from €3,897 to €180
of which Non-recurring financial charges: -€3,734
- Taxes +€2,358
new in 2025: €2,358
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 | €10,336 | €21,392 | +€11,057 | +107% |
| Fixed assets | 21/28 | €160 | €423 | +€263 | +164% |
| Tangible fixed assets | 22/27 | - | €263 | +€263 | |
| Furniture and vehicles | 24 | - | €263 | +€263 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €10,176 | €20,969 | +€10,794 | +106% |
| Amounts receivable within one year | 40/41 | €94 | €7,811 | +€7,717 | +8,179% |
| Trade receivables | 40 | - | €7,247 | +€7,247 | |
| Other amounts receivable | 41 | €94 | €564 | +€470 | +498% |
| Cash at bank and in hand | 54/58 | €10,081 | €13,158 | +€3,077 | +30.5% |
| Total equity and liabilities | 10/49 | €10,336 | €21,392 | +€11,057 | +107% |
| Equity | 10/15 | -€43,378 | -€30,456 | +€12,922 | +29.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,812 | €11,812 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €9,953 | €9,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,782 | -€60,861 | +€12,922 | +17.5% |
| Amounts payable | 17/49 | €53,714 | €51,849 | -€1,865 | -3.5% |
| Amounts payable within one year | 42/48 | €53,714 | €51,849 | -€1,865 | -3.5% |
| Trade debts | 44 | - | €590 | +€590 | |
| Suppliers | 440/4 | - | €590 | +€590 | |
| Other amounts payable | 47/48 | €53,714 | €51,258 | -€2,455 | -4.6% |
| Turnover | 70 | €12,400 | €27,188 | +€14,788 | +119% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,793 | €10,453 | -€7,340 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €263 | +€263 | |
| Other operating charges | 640/8 | - | €1,012 | +€1,012 | |
| Gross operating margin | 9900 | -€5,393 | €16,735 | +€22,128 | |
| Operating profit (loss) | 9901 | -€5,393 | €15,460 | +€20,853 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,897 | €180 | -€3,717 | -95.4% |
| Recurring financial charges | 65 | €163 | €180 | +€17 | +10.4% |
| Non-recurring financial charges | 66B | €3,734 | - | -€3,734 | |
| Profit (loss) for the period before taxes | 9903 | -€9,290 | €15,280 | +€24,570 | |
| Income taxes | 67/77 | - | €2,358 | +€2,358 | |
| Profit (loss) for the period | 9904 | -€9,290 | €12,922 | +€22,212 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,290 | €12,922 | +€22,212 |
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 23 October 2026 via checked.be.