Roma: what changed
Two fiscal 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.
Roma
Largest movements
- Cash +€116,617
up €116,617 (+52.8%), from €220,815 to €337,431
mainly Net result for the year (+€84,906) and Depreciation (+€26,218)
- Tangible fixed assets -€12,058
down €12,058 (-10.6%), from €114,144 to €102,086
of which Furniture and vehicles: -€17,162
- Receivables within one year +€9,185
up €9,185 (+733.1%), from €1,253 to €10,437
- Reserves +€84,906
up €84,906 (+22.6%), from €375,543 to €460,449
of which Distributable reserves: +€84,906
- Trade debts +€23,610
up €23,610 (+132.9%), from €17,761 to €41,371
- Gross operating margin -€24,367
down €24,367 (-4.3%), from €567,070 to €542,703
- Financial income +€14,347
up €14,347 (+431.6%), from €3,324 to €17,671
- Taxes -€10,273
down €10,273 (-24.5%), from €41,908 to €31,635
- Other operating charges +€7,826
up €7,826 (+115.3%), from €6,785 to €14,611
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 | €450,659 | €563,994 | +€113,335 | +25.1% |
| Fixed assets | 21/28 | €114,144 | €102,086 | -€12,058 | -10.6% |
| Tangible fixed assets | 22/27 | €114,144 | €102,086 | -€12,058 | -10.6% |
| Plant, machinery and equipment | 23 | €8,562 | €17,727 | +€9,165 | +107.0% |
| Furniture and vehicles | 24 | €73,611 | €56,449 | -€17,162 | -23.3% |
| Other tangible fixed assets | 26 | €31,970 | €27,910 | -€4,060 | -12.7% |
| Current assets | 29/58 | €336,515 | €461,907 | +€125,392 | +37.3% |
| Stocks and contracts in progress | 3 | €14,943 | €14,943 | = | 0.0% |
| Stocks | 30/36 | €14,943 | €14,943 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,253 | €10,437 | +€9,185 | +733.1% |
| Other amounts receivable | 41 | €1,253 | €10,437 | +€9,185 | +733.1% |
| Current investments | 50/53 | €99,096 | €99,096 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €220,815 | €337,431 | +€116,617 | +52.8% |
| Deferred charges and accrued income | 490/1 | €409 | - | -€409 | |
| Total equity and liabilities | 10/49 | €450,659 | €563,994 | +€113,335 | +25.1% |
| Equity | 10/15 | €394,135 | €479,041 | +€84,906 | +21.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €375,543 | €460,449 | +€84,906 | +22.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €373,684 | €458,590 | +€84,906 | +22.7% |
| Amounts payable | 17/49 | €56,524 | €84,952 | +€28,429 | +50.3% |
| Amounts payable within one year | 42/48 | €56,524 | €84,952 | +€28,429 | +50.3% |
| Trade debts | 44 | €17,761 | €41,371 | +€23,610 | +132.9% |
| Suppliers | 440/4 | €17,761 | €41,371 | +€23,610 | +132.9% |
| Taxes, remuneration and social security | 45 | €38,763 | €43,582 | +€4,819 | +12.4% |
| Taxes | 450/3 | €13,965 | €15,784 | +€1,818 | +13.0% |
| Remuneration and social security | 454/9 | €24,798 | €27,798 | +€3,000 | +12.1% |
| Remuneration, social security and pensions | 62 | €393,915 | €397,674 | +€3,759 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,492 | €26,218 | +€4,727 | +22.0% |
| Other operating charges | 640/8 | €6,785 | €14,611 | +€7,826 | +115.3% |
| Gross operating margin | 9900 | €567,070 | €542,703 | -€24,367 | -4.3% |
| Operating profit (loss) | 9901 | €144,878 | €104,200 | -€40,678 | -28.1% |
| Financial income | 75/76B | €3,324 | €17,671 | +€14,347 | +431.6% |
| Recurring financial income | 75 | €3,324 | €17,671 | +€14,347 | +431.6% |
| Financial charges | 65/66B | €4,423 | €5,330 | +€907 | +20.5% |
| Recurring financial charges | 65 | €4,423 | €5,330 | +€907 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €143,779 | €116,541 | -€27,238 | -18.9% |
| Income taxes | 67/77 | €41,908 | €31,635 | -€10,273 | -24.5% |
| Profit (loss) for the period | 9904 | €101,871 | €84,906 | -€16,965 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,871 | €84,906 | -€16,965 | -16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.