MAMMA ROMA GROUP: 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.
MAMMA ROMA GROUP
Largest movements
- Tangible fixed assets -€523,835
down €523,835 (-48.2%), from €1.1m to €563,885
of which Other tangible fixed assets: -€460,892
- Intangible fixed assets -€227,271
down €227,271 (-90.9%), from €249,942 to €22,671
- Deferred charges and accrued income +€205,009
up €205,009 (+6,900%), from €2,971 to €207,980
- Cash -€176,053
down €176,053 (-90.6%), from €194,222 to €18,169
mainly Accrued charges and deferred income (-€2.0m) and Net result for the year (-€1.6m)
- Receivables within one year -€127,501
down €127,501 (-36.3%), from €351,060 to €223,559
of which Other amounts receivable: -€118,709
- Contributions +€2.3m
up €2.3m (+14.8%), from €15.5m to €17.8m
- Accrued charges and deferred income -€2.0m
no longer reported in 2025 (was €2.0m)
- Profit (loss) carried forward -€1.6m
down €1.6m (-4.6%), from -€35.7m to -€37.4m
- Debts after one year +€608,397
up €608,397 (+3.1%), from €19.8m to €20.4m
- Tax, wage and social debts -€81,721
down €81,721 (-74.1%), from €110,235 to €28,514
of which Remuneration and social security: -€72,872
- Financial charges -€3.9m
down €3.9m (-99.8%), from €3.9m to €9,603
of which Non-recurring financial charges: -€3.2m
- Financial income +€1.8m
up €1.8m (+781%), from €236,682 to €2.1m
of which Non-recurring financial income: +€1.9m
- Other operating charges +€540,242
up €540,242 (+756%), from €71,489 to €611,731
- Staff costs -€430,725
down €430,725 (-41.5%), from €1.0m to €607,612
- Gross operating margin +€267,348
up €267,348 (+57.2%), from -€467,271 to -€199,923
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 | €2,274,005 | €1,418,254 | -€855,751 | -37.6% |
| Fixed assets | 21/28 | €1,659,056 | €908,300 | -€750,756 | -45.3% |
| Intangible fixed assets | 21 | €249,942 | €22,671 | -€227,271 | -90.9% |
| Tangible fixed assets | 22/27 | €1,087,720 | €563,885 | -€523,835 | -48.2% |
| Plant, machinery and equipment | 23 | €82,853 | €54,981 | -€27,872 | -33.6% |
| Furniture and vehicles | 24 | €31,809 | €6,987 | -€24,822 | -78.0% |
| Leasing and similar rights | 25 | €20,500 | €10,251 | -€10,249 | -50.0% |
| Other tangible fixed assets | 26 | €952,558 | €491,666 | -€460,892 | -48.4% |
| Financial fixed assets | 28 | €321,394 | €321,744 | +€350 | +0.1% |
| Current assets | 29/58 | €614,949 | €509,954 | -€104,995 | -17.1% |
| Stocks and contracts in progress | 3 | €66,696 | €60,246 | -€6,450 | -9.7% |
| Stocks | 30/36 | €66,696 | €60,246 | -€6,450 | -9.7% |
| Amounts receivable within one year | 40/41 | €351,060 | €223,559 | -€127,501 | -36.3% |
| Trade receivables | 40 | €9,535 | €743 | -€8,792 | -92.2% |
| Other amounts receivable | 41 | €341,525 | €222,816 | -€118,709 | -34.8% |
| Cash at bank and in hand | 54/58 | €194,222 | €18,169 | -€176,053 | -90.6% |
| Deferred charges and accrued income | 490/1 | €2,971 | €207,980 | +€205,009 | +6,900% |
| Total equity and liabilities | 10/49 | €2,274,005 | €1,418,254 | -€855,751 | -37.6% |
| Equity | 10/15 | -€20,233,488 | -€19,577,131 | +€656,357 | +3.2% |
| Contributions | 10/11 | €15,501,185 | €17,801,185 | +€2.3m | +14.8% |
| Capital | 10 | €15,501,185 | €17,801,185 | +€2.3m | +14.8% |
| Issued capital | 100 | €15,501,185 | €17,801,185 | +€2.3m | +14.8% |
| Profit (loss) carried forward | 14 | -€35,734,673 | -€37,378,316 | -€1.6m | -4.6% |
| Amounts payable | 17/49 | €22,507,493 | €20,995,385 | -€1.5m | -6.7% |
| Amounts payable after more than one year | 17 | €19,816,526 | €20,424,923 | +€608,397 | +3.1% |
| Financial debts | 170/4 | €19,816,526 | €20,424,923 | +€608,397 | +3.1% |
| Amounts payable within one year | 42/48 | €682,391 | €570,462 | -€111,929 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €17,218 | €23,729 | +€6,511 | +37.8% |
| Trade debts | 44 | €554,938 | €518,219 | -€36,719 | -6.6% |
| Suppliers | 440/4 | €554,938 | €518,219 | -€36,719 | -6.6% |
| Taxes, remuneration and social security | 45 | €110,235 | €28,514 | -€81,721 | -74.1% |
| Taxes | 450/3 | €8,849 | - | -€8,849 | |
| Remuneration and social security | 454/9 | €101,386 | €28,514 | -€72,872 | -71.9% |
| Accrued charges and deferred income | 492/3 | €2,008,576 | - | -€2.0m | |
| Non-recurring operating income | 76A | - | €35,000 | +€35,000 | |
| Remuneration, social security and pensions | 62 | €1,038,337 | €607,612 | -€430,725 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304,162 | €164,219 | -€139,943 | -46.0% |
| Other operating charges | 640/8 | €71,489 | €611,731 | +€540,242 | +756% |
| Non-recurring operating charges | 66A | - | €2,135,257 | +€2.1m | |
| Gross operating margin | 9900 | -€467,271 | -€199,923 | +€267,348 | +57.2% |
| Operating profit (loss) | 9901 | -€1,881,259 | -€3,718,742 | -€1.8m | -97.7% |
| Financial income | 75/76B | €236,682 | €2,084,702 | +€1.8m | +781% |
| Recurring financial income | 75 | €11,682 | €556 | -€11,126 | -95.2% |
| Non-recurring financial income | 76B | €225,000 | €2,084,146 | +€1.9m | +826% |
| Financial charges | 65/66B | €3,901,760 | €9,603 | -€3.9m | -99.8% |
| Recurring financial charges | 65 | €738,696 | €7,312 | -€731,384 | -99.0% |
| Non-recurring financial charges | 66B | €3,163,064 | €2,291 | -€3.2m | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,546,337 | -€1,643,643 | +€3.9m | +70.4% |
| Profit (loss) for the period | 9904 | -€5,546,337 | -€1,643,643 | +€3.9m | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,546,337 | -€1,643,643 | +€3.9m | +70.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.