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
- Current investments -€20,000
down €20,000 (-1.7%), from €1.2m to €1.2m
- Receivables within one year -€17,456
down €17,456 (-18.8%), from €92,980 to €75,524
- Other debts +€40,000
up €40,000 (+800.0%), from €5,000 to €45,000
- Reserves -€34,000
down €34,000 (-3.1%), from €1.1m to €1.1m
of which Distributable reserves: -€34,000
- Trade debts -€28,950
down €28,950 (-93.0%), from €31,115 to €2,165
- Gross operating margin -€30,210
down €30,210, from €210 to -€30,001
- Depreciation -€4,282
down €4,282 (-72.1%), from €5,943 to €1,660
- Financial income +€1,427
up €1,427 (+3.4%), from €41,453 to €42,880
- Taxes -€885
down €885 (-29.4%), from €3,011 to €2,126
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 | €1,536,170 | €1,513,263 | -€22,907 | -1.5% |
| Fixed assets | 21/28 | €66,720 | €65,060 | -€1,660 | -2.5% |
| Tangible fixed assets | 22/27 | €66,720 | €65,060 | -€1,660 | -2.5% |
| Land and buildings | 22 | €44,134 | €44,134 | = | 0.0% |
| Other tangible fixed assets | 26 | €22,586 | €20,925 | -€1,660 | -7.4% |
| Current assets | 29/58 | €1,469,450 | €1,448,203 | -€21,247 | -1.4% |
| Amounts receivable after more than one year | 29 | €70,835 | €72,536 | +€1,700 | +2.4% |
| Other amounts receivable | 291 | €70,835 | €72,536 | +€1,700 | +2.4% |
| Amounts receivable within one year | 40/41 | €92,980 | €75,524 | -€17,456 | -18.8% |
| Other amounts receivable | 41 | €92,980 | €75,524 | -€17,456 | -18.8% |
| Current investments | 50/53 | €1,200,000 | €1,180,000 | -€20,000 | -1.7% |
| Cash at bank and in hand | 54/58 | €105,635 | €120,143 | +€14,508 | +13.7% |
| Total equity and liabilities | 10/49 | €1,536,170 | €1,513,263 | -€22,907 | -1.5% |
| Equity | 10/15 | €1,198,411 | €1,164,427 | -€33,984 | -2.8% |
| Contributions | 10/11 | €91,722 | €91,722 | = | 0.0% |
| Reserves | 13 | €1,104,143 | €1,070,143 | -€34,000 | -3.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €895,221 | €895,221 | = | 0.0% |
| Distributable reserves | 133 | €208,922 | €174,922 | -€34,000 | -16.3% |
| Profit (loss) carried forward | 14 | €2,546 | €2,562 | +€16 | +0.6% |
| Provisions and deferred taxes | 16 | €298,407 | €298,407 | = | 0.0% |
| Deferred taxes | 168 | €298,407 | €298,407 | = | 0.0% |
| Amounts payable | 17/49 | €39,352 | €50,429 | +€11,076 | +28.1% |
| Amounts payable within one year | 42/48 | €36,115 | €47,165 | +€11,050 | +30.6% |
| Trade debts | 44 | €31,115 | €2,165 | -€28,950 | -93.0% |
| Suppliers | 440/4 | €31,115 | €2,165 | -€28,950 | -93.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,000 | €45,000 | +€40,000 | +800.0% |
| Accrued charges and deferred income | 492/3 | €3,237 | €3,264 | +€26 | +0.8% |
| Non-recurring operating income | 76A | €15,500 | €0 | -€15,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,943 | €1,660 | -€4,282 | -72.1% |
| Other operating charges | 640/8 | €2,916 | €2,668 | -€248 | -8.5% |
| Gross operating margin | 9900 | €210 | -€30,001 | -€30,210 | |
| Operating profit (loss) | 9901 | -€8,649 | -€34,329 | -€25,681 | -296.9% |
| Financial income | 75/76B | €41,453 | €42,880 | +€1,427 | +3.4% |
| Recurring financial income | 75 | €41,453 | €42,880 | +€1,427 | +3.4% |
| Financial charges | 65/66B | €490 | €408 | -€82 | -16.7% |
| Recurring financial charges | 65 | €490 | €408 | -€82 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €32,314 | €8,143 | -€24,171 | -74.8% |
| Income taxes | 67/77 | €3,011 | €2,126 | -€885 | -29.4% |
| Profit (loss) for the period | 9904 | €29,303 | €6,016 | -€23,286 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,303 | €6,016 | -€23,286 | -79.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.