R.O.M.E. Consultancy: 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.
R.O.M.E. Consultancy
Largest movements
- Cash +€13,338
up €13,338 (+19.9%), from €66,998 to €80,336
mainly Receivables within one year (+€12,130) and Net result for the year (+€10,058)
- Receivables within one year -€12,130
down €12,130 (-40.1%), from €30,255 to €18,125
of which Trade receivables: -€14,669
- Tangible fixed assets +€3,037
up €3,037 (+109%), from €2,776 to €5,813
of which Other tangible fixed assets: +€4,528
- Reserves +€10,058
up €10,058 (+13.1%), from €76,765 to €86,823
- Tax, wage and social debts -€7,101
down €7,101 (-37.0%), from €19,204 to €12,103
- Trade debts +€3,029
up €3,029 (+385%), from €786 to €3,815
- Other debts -€1,718
down €1,718 (-100%), from €1,718 to €0
- Gross operating margin -€30,142
down €30,142 (-57.4%), from €52,514 to €22,372
- Taxes -€5,752
down €5,752 (-47.0%), from €12,249 to €6,497
- Financial charges +€1,055
up €1,055 (+44.8%), from €2,356 to €3,410
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 | €100,514 | €104,741 | +€4,227 | +4.2% |
| Fixed assets | 21/28 | €2,776 | €5,813 | +€3,037 | +109% |
| Tangible fixed assets | 22/27 | €2,776 | €5,813 | +€3,037 | +109% |
| Plant, machinery and equipment | 23 | €2,776 | €1,286 | -€1,491 | -53.7% |
| Other tangible fixed assets | 26 | - | €4,528 | +€4,528 | |
| Current assets | 29/58 | €97,737 | €98,927 | +€1,190 | +1.2% |
| Amounts receivable within one year | 40/41 | €30,255 | €18,125 | -€12,130 | -40.1% |
| Trade receivables | 40 | €26,731 | €12,061 | -€14,669 | -54.9% |
| Other amounts receivable | 41 | €3,524 | €6,063 | +€2,539 | +72.1% |
| Cash at bank and in hand | 54/58 | €66,998 | €80,336 | +€13,338 | +19.9% |
| Deferred charges and accrued income | 490/1 | €484 | €467 | -€18 | -3.7% |
| Total equity and liabilities | 10/49 | €100,514 | €104,741 | +€4,227 | +4.2% |
| Equity | 10/15 | €78,765 | €88,823 | +€10,058 | +12.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,765 | €86,823 | +€10,058 | +13.1% |
| Distributable reserves | 133 | €76,765 | €86,823 | +€10,058 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,748 | €15,918 | -€5,830 | -26.8% |
| Amounts payable within one year | 42/48 | €21,708 | €15,918 | -€5,790 | -26.7% |
| Trade debts | 44 | €786 | €3,815 | +€3,029 | +385% |
| Suppliers | 440/4 | €786 | €3,815 | +€3,029 | +385% |
| Taxes, remuneration and social security | 45 | €19,204 | €12,103 | -€7,101 | -37.0% |
| Taxes | 450/3 | €19,204 | €12,103 | -€7,101 | -37.0% |
| Other amounts payable | 47/48 | €1,718 | €0 | -€1,718 | -100% |
| Accrued charges and deferred income | 492/3 | €40 | €0 | -€40 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,469 | €1,763 | +€294 | +20.0% |
| Other operating charges | 640/8 | €405 | €644 | +€240 | +59.2% |
| Gross operating margin | 9900 | €52,514 | €22,372 | -€30,142 | -57.4% |
| Operating profit (loss) | 9901 | €50,640 | €19,965 | -€30,675 | -60.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,356 | €3,410 | +€1,055 | +44.8% |
| Recurring financial charges | 65 | €2,356 | €3,410 | +€1,055 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €48,284 | €16,554 | -€31,730 | -65.7% |
| Income taxes | 67/77 | €12,249 | €6,497 | -€5,752 | -47.0% |
| Profit (loss) for the period | 9904 | €36,035 | €10,058 | -€25,977 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,035 | €10,058 | -€25,977 | -72.1% |
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 24 October 2026 via checked.be.