IMMO ROMA: 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.
IMMO ROMA
Largest movements
- Tangible fixed assets +€512,413
up €512,413 (+18.1%), from €2.8m to €3.3m
- Cash +€303,787
up €303,787 (+296%), from €102,539 to €406,326
mainly Trade debts (+€453,635) and Current portion of long-term debt (+€243,837)
- Receivables within one year +€39,199
up €39,199 (+468%), from €8,373 to €47,572
of which Trade receivables: +€39,199
- Trade debts +€453,635
new in 2025: €453,635
- Current portion of long-term debt +€243,837
up €243,837 (+124%), from €197,347 to €441,185
- Other debts +€122,930
up €122,930 (+506%), from €24,296 to €147,226
- Gross operating margin -€102,240
down €102,240 (-27.4%), from €373,281 to €271,041
- Depreciation +€61,638
up €61,638 (+42.6%), from €144,749 to €206,387
- Taxes -€24,531
down €24,531 (-67.8%), from €36,164 to €11,633
- Financial charges -€19,973
down €19,973 (-92.0%), from €21,708 to €1,734
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 | €2,942,226 | €3,804,839 | +€862,613 | +29.3% |
| Fixed assets | 21/28 | €2,827,693 | €3,339,256 | +€511,563 | +18.1% |
| Tangible fixed assets | 22/27 | €2,826,843 | €3,339,256 | +€512,413 | +18.1% |
| Land and buildings | 22 | €2,826,843 | €3,339,256 | +€512,413 | +18.1% |
| Financial fixed assets | 28 | €850 | - | -€850 | |
| Current assets | 29/58 | €114,532 | €465,582 | +€351,050 | +307% |
| Amounts receivable within one year | 40/41 | €8,373 | €47,572 | +€39,199 | +468% |
| Trade receivables | 40 | €8,364 | €47,563 | +€39,199 | +469% |
| Other amounts receivable | 41 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,539 | €406,326 | +€303,787 | +296% |
| Deferred charges and accrued income | 490/1 | €3,621 | €11,685 | +€8,064 | +223% |
| Total equity and liabilities | 10/49 | €2,942,226 | €3,804,839 | +€862,613 | +29.3% |
| Equity | 10/15 | €1,483,688 | €1,515,644 | +€31,956 | +2.2% |
| Contributions | 10/11 | €1,362,000 | €1,362,000 | = | 0.0% |
| Capital | 10 | €1,362,000 | €1,362,000 | = | 0.0% |
| Issued capital | 100 | €1,362,000 | €1,362,000 | = | 0.0% |
| Reserves | 13 | €63,292 | €63,292 | = | 0.0% |
| Distributable reserves | 133 | €63,292 | €63,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,395 | €90,351 | +€31,956 | +54.7% |
| Amounts payable | 17/49 | €1,458,538 | €2,289,195 | +€830,657 | +57.0% |
| Amounts payable after more than one year | 17 | €1,196,834 | €1,196,690 | -€144 | 0.0% |
| Financial debts | 170/4 | €1,196,834 | €1,196,690 | -€144 | 0.0% |
| Amounts payable within one year | 42/48 | €261,704 | €1,092,505 | +€830,801 | +317% |
| Current portion of amounts payable after more than one year | 42 | €197,347 | €441,185 | +€243,837 | +124% |
| Trade debts | 44 | - | €453,635 | +€453,635 | |
| Suppliers | 440/4 | - | €453,635 | +€453,635 | |
| Taxes, remuneration and social security | 45 | €40,061 | €50,459 | +€10,399 | +26.0% |
| Taxes | 450/3 | €40,061 | €50,459 | +€10,399 | +26.0% |
| Other amounts payable | 47/48 | €24,296 | €147,226 | +€122,930 | +506% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,749 | €206,387 | +€61,638 | +42.6% |
| Other operating charges | 640/8 | €18,766 | €19,331 | +€566 | +3.0% |
| Gross operating margin | 9900 | €373,281 | €271,041 | -€102,240 | -27.4% |
| Operating profit (loss) | 9901 | €209,767 | €45,323 | -€164,444 | -78.4% |
| Financial charges | 65/66B | €21,708 | €1,734 | -€19,973 | -92.0% |
| Recurring financial charges | 65 | €21,708 | €1,734 | -€19,973 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €188,060 | €43,589 | -€144,471 | -76.8% |
| Income taxes | 67/77 | €36,164 | €11,633 | -€24,531 | -67.8% |
| Profit (loss) for the period | 9904 | €151,896 | €31,956 | -€119,939 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €151,896 | €31,956 | -€119,939 | -79.0% |
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 20 October 2026 via checked.be.