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
- Tangible fixed assets -€261,641
down €261,641 (-49.4%), from €529,272 to €267,630
- Receivables within one year +€95,002
up €95,002 (+25.8%), from €368,467 to €463,469
of which Other amounts receivable: +€95,002
- Debts after one year -€315,078
down €315,078 (-69.3%), from €454,771 to €139,693
- Reserves +€119,248
up €119,248 (+68.1%), from €175,036 to €294,284
of which Tax-exempt reserves: +€119,248
- Provisions +€39,749
up €39,749 (+45.6%), from €87,146 to €126,896
- Profit (loss) carried forward -€9,084
down €9,084 (-9.2%), from €98,956 to €89,872
- Gross operating margin -€32,300
down €32,300 (-15.4%), from €209,076 to €176,776
- Depreciation -€12,120
down €12,120 (-64.0%), from €18,942 to €6,822
- Financial charges +€4,399
up €4,399 (+31.0%), from €14,200 to €18,599
- Other operating charges -€2,455
down €2,455 (-68.2%), from €3,601 to €1,147
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 | €898,789 | €735,155 | -€163,634 | -18.2% |
| Fixed assets | 21/28 | €529,272 | €270,630 | -€258,641 | -48.9% |
| Tangible fixed assets | 22/27 | €529,272 | €267,630 | -€261,641 | -49.4% |
| Land and buildings | 22 | €529,272 | €267,630 | -€261,641 | -49.4% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €369,517 | €464,524 | +€95,007 | +25.7% |
| Amounts receivable within one year | 40/41 | €368,467 | €463,469 | +€95,002 | +25.8% |
| Trade receivables | 40 | €2,468 | €2,468 | = | 0.0% |
| Other amounts receivable | 41 | €365,999 | €461,001 | +€95,002 | +26.0% |
| Cash at bank and in hand | 54/58 | €1,050 | €1,055 | +€5 | +0.5% |
| Total equity and liabilities | 10/49 | €898,789 | €735,155 | -€163,634 | -18.2% |
| Equity | 10/15 | €335,992 | €446,156 | +€110,164 | +32.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €175,036 | €294,284 | +€119,248 | +68.1% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Legal reserve | 130 | €744 | €744 | = | 0.0% |
| Tax-exempt reserves | 132 | €174,293 | €293,540 | +€119,248 | +68.4% |
| Profit (loss) carried forward | 14 | €98,956 | €89,872 | -€9,084 | -9.2% |
| Provisions and deferred taxes | 16 | €87,146 | €126,896 | +€39,749 | +45.6% |
| Deferred taxes | 168 | €87,146 | €126,896 | +€39,749 | +45.6% |
| Amounts payable | 17/49 | €475,651 | €162,103 | -€313,547 | -65.9% |
| Amounts payable after more than one year | 17 | €454,771 | €139,693 | -€315,078 | -69.3% |
| Financial debts | 170/4 | €454,771 | €139,693 | -€315,078 | -69.3% |
| Amounts payable within one year | 42/48 | €20,880 | €22,411 | +€1,531 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €18,145 | €18,649 | +€505 | +2.8% |
| Trade debts | 44 | €1,785 | €2,811 | +€1,027 | +57.5% |
| Suppliers | 440/4 | €1,785 | €2,811 | +€1,027 | +57.5% |
| Other amounts payable | 47/48 | €950 | €950 | = | 0.0% |
| Non-recurring operating income | 76A | - | €160,181 | +€160,181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,942 | €6,822 | -€12,120 | -64.0% |
| Other operating charges | 640/8 | €3,601 | €1,147 | -€2,455 | -68.2% |
| Gross operating margin | 9900 | €209,076 | €176,776 | -€32,300 | -15.4% |
| Operating profit (loss) | 9901 | €186,533 | €168,808 | -€17,725 | -9.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €14,200 | €18,599 | +€4,399 | +31.0% |
| Recurring financial charges | 65 | €14,200 | €18,599 | +€4,399 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €172,333 | €150,209 | -€22,124 | -12.8% |
| Transfer from deferred taxes | 780 | €10,563 | €296 | -€10,267 | -97.2% |
| Transfer to deferred taxes | 680 | €67,913 | €40,045 | -€27,867 | -41.0% |
| Income taxes | 67/77 | €450 | - | -€450 | |
| Profit (loss) for the period | 9904 | €114,533 | €110,460 | -€4,074 | -3.6% |
| Transfer from tax-exempt reserves | 789 | €21,127 | €592 | -€20,535 | -97.2% |
| Transfer to tax-exempt reserves | 689 | €135,825 | €120,135 | -€15,690 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€165 | -€9,084 | -€8,919 | -5400.4% |
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 2 October 2026 via checked.be.