Roam: 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.
Roam
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€15,013
down €15,013 (-20.7%), from €72,563 to €57,550
- Cash +€11,697
up €11,697 (+3.1%), from €372,580 to €384,277
mainly Current investments (+€50,000) and Depreciation (+€19,361)
- Profit (loss) carried forward -€58,979
down €58,979 (-11.7%), from €503,190 to €444,212
- Tax, wage and social debts +€6,289
up €6,289 (+151.5%), from €4,150 to €10,439
- Gross operating margin -€16,002
down €16,002 (-63.1%), from -€25,366 to -€41,368
- Financial charges +€1,698
up €1,698 (+985.7%), from €172 to €1,870
- Financial income +€1,221
up €1,221 (+41.0%), from €2,975 to €4,197
- Depreciation -€772
down €772 (-3.8%), from €20,134 to €19,361
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.
Cash bridge derived
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 | €522,968 | €469,393 | -€53,575 | -10.2% |
| Fixed assets | 21/28 | €72,563 | €57,550 | -€15,013 | -20.7% |
| Tangible fixed assets | 22/27 | €72,563 | €57,550 | -€15,013 | -20.7% |
| Furniture and vehicles | 24 | €72,563 | €57,550 | -€15,013 | -20.7% |
| Current assets | 29/58 | €450,405 | €411,843 | -€38,562 | -8.6% |
| Amounts receivable within one year | 40/41 | €25,127 | €24,329 | -€798 | -3.2% |
| Trade receivables | 40 | €20,990 | €20,990 | = | 0.0% |
| Other amounts receivable | 41 | €4,138 | €3,339 | -€798 | -19.3% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €372,580 | €384,277 | +€11,697 | +3.1% |
| Deferred charges and accrued income | 490/1 | €2,698 | €3,238 | +€540 | +20.0% |
| Total equity and liabilities | 10/49 | €522,968 | €469,393 | -€53,575 | -10.2% |
| Equity | 10/15 | €517,450 | €458,472 | -€58,979 | -11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €503,190 | €444,212 | -€58,979 | -11.7% |
| Amounts payable | 17/49 | €5,518 | €10,922 | +€5,404 | +97.9% |
| Amounts payable within one year | 42/48 | €5,518 | €10,922 | +€5,404 | +97.9% |
| Current portion of amounts payable after more than one year | 42 | €791 | - | -€791 | |
| Trade debts | 44 | €577 | €483 | -€93 | -16.2% |
| Suppliers | 440/4 | €577 | €483 | -€93 | -16.2% |
| Taxes, remuneration and social security | 45 | €4,150 | €10,439 | +€6,289 | +151.5% |
| Taxes | 450/3 | €4,150 | €10,439 | +€6,289 | +151.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,134 | €19,361 | -€772 | -3.8% |
| Other operating charges | 640/8 | €526 | €462 | -€65 | -12.3% |
| Non-recurring operating charges | 66A | €5,985 | - | -€5,985 | |
| Gross operating margin | 9900 | -€25,366 | -€41,368 | -€16,002 | -63.1% |
| Operating profit (loss) | 9901 | -€52,011 | -€61,191 | -€9,180 | -17.6% |
| Financial income | 75/76B | €2,975 | €4,197 | +€1,221 | +41.0% |
| Recurring financial income | 75 | €2,975 | €4,197 | +€1,221 | +41.0% |
| Financial charges | 65/66B | €172 | €1,870 | +€1,698 | +985.7% |
| Recurring financial charges | 65 | €172 | €1,870 | +€1,698 | +985.7% |
| Profit (loss) for the period before taxes | 9903 | -€49,208 | -€58,865 | -€9,656 | -19.6% |
| Income taxes | 67/77 | €271 | €114 | -€157 | -57.9% |
| Profit (loss) for the period | 9904 | -€49,479 | -€58,979 | -€9,500 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,479 | -€58,979 | -€9,500 | -19.2% |
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 10 October 2026 via checked.be.