DE ROMA: 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.
DE ROMA
Largest movements
- Tangible fixed assets -€953,959
down €953,959 (-26.8%), from €3.6m to €2.6m
- Current assets +€907,107
up €907,107 (+28.3%), from €3.2m to €4.1m
of which Cash: +€983,736
- Debts +€689,634
up €689,634 (+25.6%), from €2.7m to €3.4m
of which Accrued charges and deferred income: +€2.3m
- Equity -€683,180
down €683,180 (-19.2%), from €3.6m to €2.9m
- Staff costs +€1.8m
new in 2022: €1.8m
- Gross operating margin +€219,588
up €219,588 (+9.3%), from €2.4m to €2.6m
- Depreciation -€101,064
down €101,064 (-24.7%), from €408,685 to €307,621
- Financial charges +€51,545
new in 2022: €51,545
From the 2019 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,779,429 | €6,732,383 | -€47,046 | -0.7% |
| Fixed assets | 21/28 | €3,575,367 | €2,621,213 | -€954,154 | -26.7% |
| Tangible fixed assets | 22/27 | €3,559,102 | €2,605,143 | -€953,959 | -26.8% |
| Plant, machinery and equipment | 23 | - | €55,826 | +€55,826 | |
| Furniture and vehicles | 24 | - | €4,903 | +€4,903 | |
| Other tangible fixed assets | 26 | - | €2,544,414 | +€2.5m | |
| Financial fixed assets | 28 | €16,265 | €16,070 | -€195 | -1.2% |
| Current assets | 29/58 | €3,204,063 | €4,111,170 | +€907,107 | +28.3% |
| Stocks and contracts in progress | 3 | €33,997 | €37,308 | +€3,311 | +9.7% |
| Contracts in progress | 37 | - | €37,308 | +€37,308 | |
| Amounts receivable within one year | 40/41 | €236,454 | €56,439 | -€180,015 | -76.1% |
| Trade receivables | 40 | - | €52,689 | +€52,689 | |
| Other amounts receivable | 41 | - | €3,750 | +€3,750 | |
| Current investments | 50/53 | - | €165,013 | +€165,013 | |
| Cash at bank and in hand | 54/58 | €2,734,074 | €3,717,810 | +€983,736 | +36.0% |
| Deferred charges and accrued income | 490/1 | - | €134,600 | +€134,600 | |
| Total equity and liabilities | 10/49 | €6,779,429 | €6,732,383 | -€47,046 | -0.7% |
| Equity | 10/15 | €3,561,958 | €2,878,778 | -€683,180 | -19.2% |
| Reserves | 13 | - | €64,227 | +€64,227 | |
| Profit (loss) carried forward | 14 | €281,294 | €473,232 | +€191,938 | +68.2% |
| Investment grants | 15 | - | €2,341,319 | +€2.3m | |
| Provisions and deferred taxes | 16 | €528,000 | €474,500 | -€53,500 | -10.1% |
| Provisions for liabilities and charges | 160/5 | - | €474,500 | +€474,500 | |
| Major repairs and maintenance | 162 | - | €474,500 | +€474,500 | |
| Amounts payable | 17/49 | €2,689,471 | €3,379,105 | +€689,634 | +25.6% |
| Amounts payable within one year | 42/48 | €803,808 | €1,061,424 | +€257,616 | +32.0% |
| Trade debts | 44 | €521,280 | €583,397 | +€62,117 | +11.9% |
| Suppliers | 440/4 | - | €583,397 | +€583,397 | |
| Advances received on contracts in progress | 46 | - | €235,885 | +€235,885 | |
| Taxes, remuneration and social security | 45 | - | €242,142 | +€242,142 | |
| Taxes | 450/3 | - | €14,521 | +€14,521 | |
| Remuneration and social security | 454/9 | - | €227,621 | +€227,621 | |
| Accrued charges and deferred income | 492/3 | - | €2,317,681 | +€2.3m | |
| Remuneration, social security and pensions | 62 | - | €1,845,778 | +€1.8m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408,685 | €307,621 | -€101,064 | -24.7% |
| Other operating charges | 640/8 | - | €22,774 | +€22,774 | |
| Gross operating margin | 9900 | €2,361,250 | €2,580,838 | +€219,588 | +9.3% |
| Operating profit (loss) | 9901 | €131,772 | €304,063 | +€172,291 | +130.7% |
| Financial income | 75/76B | - | €1,285 | +€1,285 | |
| Recurring financial income | 75 | €53 | €1,285 | +€1,232 | +2324.5% |
| Financial charges | 65/66B | - | €51,545 | +€51,545 | |
| Recurring financial charges | 65 | €53,038 | €51,545 | -€1,493 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €78,786 | €253,803 | +€175,017 | +222.1% |
| Profit (loss) for the period | 9904 | €84,286 | €253,803 | +€169,517 | +201.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,286 | €253,803 | +€169,517 | +201.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.