ROMA: what changed
ROMA
Largest movements
- Cash -€5,133
down €5,133 (-77.2%), from €6,649 to €1,515
mainly Trade debts (-€9,341) and Other debts (-€5,028)
- Receivables within one year -€2,137
down €2,137 (-46.2%), from €4,627 to €2,490
- Trade debts -€9,341
down €9,341 (-54.4%), from €17,167 to €7,825
- Profit (loss) carried forward +€7,069
up €7,069 (+6.2%), from -€114,107 to -€107,038
- Other debts -€5,028
down €5,028 (-24.3%), from €20,729 to €15,701
- Gross operating margin +€26,385
up €26,385, from -€17,095 to €9,290
- Financial charges +€786
up €786 (+94.4%), from €833 to €1,619
- Staff costs -€349
no longer reported in 2025 (was €349)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,276 | €4,005 | -€7,270 | -64.5% |
| Current assets | 29/58 | €11,276 | €4,005 | -€7,270 | -64.5% |
| Amounts receivable within one year | 40/41 | €4,627 | €2,490 | -€2,137 | -46.2% |
| Trade receivables | 40 | €4,627 | €2,490 | -€2,137 | -46.2% |
| Cash at bank and in hand | 54/58 | €6,649 | €1,515 | -€5,133 | -77.2% |
| Total equity and liabilities | 10/49 | €11,276 | €4,005 | -€7,270 | -64.5% |
| Equity | 10/15 | -€86,839 | -€79,769 | +€7,069 | +8.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,107 | -€107,038 | +€7,069 | +6.2% |
| Amounts payable | 17/49 | €98,114 | €83,775 | -€14,340 | -14.6% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,114 | €23,775 | -€14,340 | -37.6% |
| Trade debts | 44 | €17,167 | €7,825 | -€9,341 | -54.4% |
| Suppliers | 440/4 | €17,167 | €7,825 | -€9,341 | -54.4% |
| Taxes, remuneration and social security | 45 | €219 | €248 | +€29 | +13.4% |
| Taxes | 450/3 | €219 | €248 | +€29 | +13.4% |
| Other amounts payable | 47/48 | €20,729 | €15,701 | -€5,028 | -24.3% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €349 | - | -€349 | |
| Other operating charges | 640/8 | €638 | €618 | -€21 | -3.2% |
| Gross operating margin | 9900 | -€17,095 | €9,290 | +€26,385 | |
| Operating profit (loss) | 9901 | -€18,082 | €8,672 | +€26,754 | |
| Financial income | 75/76B | €89 | €17 | -€72 | -81.4% |
| Recurring financial income | 75 | €89 | €17 | -€72 | -81.4% |
| Financial charges | 65/66B | €833 | €1,619 | +€786 | +94.4% |
| Recurring financial charges | 65 | €833 | €1,619 | +€786 | +94.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,826 | €7,069 | +€25,896 | |
| Profit (loss) for the period | 9904 | -€18,826 | €7,069 | +€25,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,826 | €7,069 | +€25,896 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.