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 -€71,077
down €71,077 (-62.5%), from €113,722 to €42,644
mainly Other debts (-€67,548) and Net result for the year (-€32,381)
- Tangible fixed assets -€42,517
down €42,517 (-3.4%), from €1.3m to €1.2m
of which Land and buildings: -€40,522
- Other debts -€67,548
down €67,548 (-89.0%), from €75,872 to €8,324
- Profit (loss) carried forward -€32,381
down €32,381 (-8.0%), from -€405,949 to -€438,330
- Financial charges -€17,633
down €17,633 (-36.1%), from €48,805 to €31,172
- Gross operating margin +€14,364
up €14,364 (+44.1%), from €32,535 to €46,899
- Other operating charges +€1,183
up €1,183 (+25.4%), from €4,666 to €5,849
- Financial income +€584
new in 2025: €584
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 | €1,365,136 | €1,252,467 | -€112,670 | -8.3% |
| Fixed assets | 21/28 | €1,251,415 | €1,208,898 | -€42,517 | -3.4% |
| Tangible fixed assets | 22/27 | €1,251,415 | €1,208,898 | -€42,517 | -3.4% |
| Land and buildings | 22 | €1,244,801 | €1,204,280 | -€40,522 | -3.3% |
| Plant, machinery and equipment | 23 | €2,833 | €1,703 | -€1,130 | -39.9% |
| Furniture and vehicles | 24 | €3,780 | €2,915 | -€866 | -22.9% |
| Current assets | 29/58 | €113,722 | €43,569 | -€70,153 | -61.7% |
| Cash at bank and in hand | 54/58 | €113,722 | €42,644 | -€71,077 | -62.5% |
| Deferred charges and accrued income | 490/1 | - | €924 | +€924 | |
| Total equity and liabilities | 10/49 | €1,365,136 | €1,252,467 | -€112,670 | -8.3% |
| Equity | 10/15 | -€157,631 | -€190,012 | -€32,381 | -20.5% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €425 | €425 | = | 0.0% |
| Tax-exempt reserves | 132 | €425 | €425 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€405,949 | -€438,330 | -€32,381 | -8.0% |
| Amounts payable | 17/49 | €1,522,767 | €1,442,478 | -€80,289 | -5.3% |
| Amounts payable after more than one year | 17 | €1,033,174 | €1,022,657 | -€10,517 | -1.0% |
| Financial debts | 170/4 | €1,033,174 | €1,022,657 | -€10,517 | -1.0% |
| Amounts payable within one year | 42/48 | €489,593 | €419,821 | -€69,772 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €10,292 | €10,517 | +€225 | +2.2% |
| Trade debts | 44 | €3,043 | €644 | -€2,399 | -78.8% |
| Suppliers | 440/4 | €3,043 | €644 | -€2,399 | -78.8% |
| Advances received on contracts in progress | 46 | €400,000 | €400,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €386 | €336 | -€50 | -13.0% |
| Taxes | 450/3 | €386 | €336 | -€50 | -13.0% |
| Other amounts payable | 47/48 | €75,872 | €8,324 | -€67,548 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,065 | €42,517 | +€452 | +1.1% |
| Other operating charges | 640/8 | €4,666 | €5,849 | +€1,183 | +25.4% |
| Gross operating margin | 9900 | €32,535 | €46,899 | +€14,364 | +44.1% |
| Operating profit (loss) | 9901 | -€14,195 | -€1,467 | +€12,729 | +89.7% |
| Financial income | 75/76B | - | €584 | +€584 | |
| Recurring financial income | 75 | - | €584 | +€584 | |
| Financial charges | 65/66B | €48,805 | €31,172 | -€17,633 | -36.1% |
| Recurring financial charges | 65 | €48,805 | €31,172 | -€17,633 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€63,000 | -€32,054 | +€30,946 | +49.1% |
| Income taxes | 67/77 | €195 | €327 | +€131 | +67.3% |
| Profit (loss) for the period | 9904 | -€63,195 | -€32,381 | +€30,815 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,195 | -€32,381 | +€30,815 | +48.8% |
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 8 October 2026 via checked.be.