La 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.
La Roma
Largest movements
- Tangible fixed assets +€571,888
up €571,888 (+5,253%), from €10,887 to €582,775
of which Land and buildings: +€574,422
- Receivables within one year +€114,643
up €114,643 (+53.6%), from €213,779 to €328,422
of which Trade receivables: +€164,358
- Cash +€12,608
up €12,608 (+42.3%), from €29,839 to €42,447
mainly Debts after one year (+€602,500) and Advances received (+€145,218)
- Debts after one year +€602,500
new in 2025: €602,500
- Advances received +€145,218
new in 2025: €145,218
- Profit (loss) carried forward -€91,138
down €91,138 (-84.8%), from €107,483 to €16,345
- Trade debts +€35,837
up €35,837 (+84.6%), from €42,381 to €78,219
- Other debts +€10,349
up €10,349 (+19.3%), from €53,609 to €63,958
- Gross operating margin -€88,754
down €88,754 (-55.5%), from €159,854 to €71,100
- Other operating charges +€83,986
up €83,986 (+12,381%), from €678 to €84,665
- Taxes -€29,546
down €29,546 (-99.5%), from €29,698 to €152
- Staff costs +€16,094
up €16,094 (+35.5%), from €45,283 to €61,376
- Financial charges +€8,600
up €8,600 (+245%), from €3,509 to €12,109
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 | €254,559 | €955,174 | +€700,615 | +275% |
| Fixed assets | 21/28 | €10,887 | €582,775 | +€571,888 | +5,253% |
| Tangible fixed assets | 22/27 | €10,887 | €582,775 | +€571,888 | +5,253% |
| Land and buildings | 22 | - | €574,422 | +€574,422 | |
| Plant, machinery and equipment | 23 | €4,731 | €3,589 | -€1,142 | -24.1% |
| Furniture and vehicles | 24 | €6,156 | €4,765 | -€1,392 | -22.6% |
| Current assets | 29/58 | €243,672 | €372,399 | +€128,727 | +52.8% |
| Amounts receivable within one year | 40/41 | €213,779 | €328,422 | +€114,643 | +53.6% |
| Trade receivables | 40 | €27,840 | €192,199 | +€164,358 | +590% |
| Other amounts receivable | 41 | €185,938 | €136,223 | -€49,715 | -26.7% |
| Cash at bank and in hand | 54/58 | €29,839 | €42,447 | +€12,608 | +42.3% |
| Deferred charges and accrued income | 490/1 | €55 | €1,530 | +€1,476 | +2,708% |
| Total equity and liabilities | 10/49 | €254,559 | €955,174 | +€700,615 | +275% |
| Equity | 10/15 | €117,540 | €26,401 | -€91,138 | -77.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,859 | €3,859 | = | 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% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,483 | €16,345 | -€91,138 | -84.8% |
| Amounts payable | 17/49 | €137,020 | €928,773 | +€791,753 | +578% |
| Amounts payable after more than one year | 17 | - | €602,500 | +€602,500 | |
| Financial debts | 170/4 | - | €602,500 | +€602,500 | |
| Amounts payable within one year | 42/48 | €137,020 | €326,273 | +€189,253 | +138% |
| Trade debts | 44 | €42,381 | €78,219 | +€35,837 | +84.6% |
| Suppliers | 440/4 | €42,381 | €78,219 | +€35,837 | +84.6% |
| Advances received on contracts in progress | 46 | - | €145,218 | +€145,218 | |
| Taxes, remuneration and social security | 45 | €41,029 | €38,878 | -€2,151 | -5.2% |
| Taxes | 450/3 | €36,714 | €32,764 | -€3,950 | -10.8% |
| Remuneration and social security | 454/9 | €4,315 | €6,114 | +€1,799 | +41.7% |
| Other amounts payable | 47/48 | €53,609 | €63,958 | +€10,349 | +19.3% |
| Remuneration, social security and pensions | 62 | €45,283 | €61,376 | +€16,094 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €4,112 | +€3,154 | +329% |
| Other operating charges | 640/8 | €678 | €84,665 | +€83,986 | +12,381% |
| Gross operating margin | 9900 | €159,854 | €71,100 | -€88,754 | -55.5% |
| Operating profit (loss) | 9901 | €112,935 | -€79,053 | -€191,989 | |
| Financial income | 75/76B | €202 | €175 | -€26 | -13.1% |
| Recurring financial income | 75 | €202 | €175 | -€26 | -13.1% |
| Financial charges | 65/66B | €3,509 | €12,109 | +€8,600 | +245% |
| Recurring financial charges | 65 | €3,509 | €12,109 | +€8,600 | +245% |
| Profit (loss) for the period before taxes | 9903 | €109,628 | -€90,987 | -€200,615 | |
| Income taxes | 67/77 | €29,698 | €152 | -€29,546 | -99.5% |
| Profit (loss) for the period | 9904 | €79,930 | -€91,138 | -€171,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,930 | -€91,138 | -€171,069 |
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 18 October 2026 via checked.be.