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 +€103,904
up €103,904 (+121.5%), from €85,551 to €189,455
mainly Current investments (+€70,000) and Net result for the year (+€32,027)
- Current investments -€70,000
down €70,000 (-53.7%), from €130,443 to €60,443
- Tangible fixed assets -€13,050
down €13,050 (-14.0%), from €93,196 to €80,146
of which Furniture and vehicles: -€10,298
- Reserves +€11,027
up €11,027 (+5.1%), from €218,035 to €229,063
of which Distributable reserves: +€11,027
- Tax, wage and social debts +€9,576
up €9,576 (+126.1%), from €7,595 to €17,171
- Gross operating margin +€16,411
up €16,411 (+43.1%), from €38,060 to €54,471
- Depreciation +€5,856
up €5,856 (+77.6%), from €7,541 to €13,397
- Taxes +€3,710
up €3,710 (+61.1%), from €6,069 to €9,780
- Financial income +€1,885
up €1,885 (+379.7%), from €497 to €2,382
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,950 | €339,588 | +€23,638 | +7.5% |
| Fixed assets | 21/28 | €93,196 | €80,146 | -€13,050 | -14.0% |
| Tangible fixed assets | 22/27 | €93,196 | €80,146 | -€13,050 | -14.0% |
| Land and buildings | 22 | €45,652 | €42,553 | -€3,099 | -6.8% |
| Plant, machinery and equipment | 23 | €824 | €1,171 | +€347 | +42.2% |
| Furniture and vehicles | 24 | €46,720 | €36,422 | -€10,298 | -22.0% |
| Current assets | 29/58 | €222,754 | €259,442 | +€36,688 | +16.5% |
| Amounts receivable within one year | 40/41 | €6,518 | €6,334 | -€184 | -2.8% |
| Other amounts receivable | 41 | €6,518 | €6,334 | -€184 | -2.8% |
| Current investments | 50/53 | €130,443 | €60,443 | -€70,000 | -53.7% |
| Cash at bank and in hand | 54/58 | €85,551 | €189,455 | +€103,904 | +121.5% |
| Deferred charges and accrued income | 490/1 | €242 | €3,210 | +€2,968 | +1226.4% |
| Total equity and liabilities | 10/49 | €315,950 | €339,588 | +€23,638 | +7.5% |
| Equity | 10/15 | €297,071 | €308,098 | +€11,027 | +3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €218,035 | €229,063 | +€11,027 | +5.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €216,175 | €227,203 | +€11,027 | +5.1% |
| Profit (loss) carried forward | 14 | €72,835 | €72,835 | = | 0.0% |
| Amounts payable | 17/49 | €18,880 | €31,490 | +€12,610 | +66.8% |
| Amounts payable within one year | 42/48 | €18,493 | €30,657 | +€12,163 | +65.8% |
| Trade debts | 44 | €898 | €3,485 | +€2,587 | +288.0% |
| Suppliers | 440/4 | €898 | €3,485 | +€2,587 | +288.0% |
| Taxes, remuneration and social security | 45 | €7,595 | €17,171 | +€9,576 | +126.1% |
| Taxes | 450/3 | €7,595 | €17,171 | +€9,576 | +126.1% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €386 | €833 | +€447 | +115.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,541 | €13,397 | +€5,856 | +77.6% |
| Other operating charges | 640/8 | €1,156 | €1,431 | +€275 | +23.8% |
| Gross operating margin | 9900 | €38,060 | €54,471 | +€16,411 | +43.1% |
| Operating profit (loss) | 9901 | €29,362 | €39,642 | +€10,280 | +35.0% |
| Financial income | 75/76B | €497 | €2,382 | +€1,885 | +379.7% |
| Recurring financial income | 75 | €497 | €2,382 | +€1,885 | +379.7% |
| Financial charges | 65/66B | €186 | €217 | +€31 | +16.9% |
| Recurring financial charges | 65 | €186 | €217 | +€31 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €29,673 | €41,807 | +€12,134 | +40.9% |
| Income taxes | 67/77 | €6,069 | €9,780 | +€3,710 | +61.1% |
| Profit (loss) for the period | 9904 | €23,604 | €32,027 | +€8,423 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,604 | €32,027 | +€8,423 | +35.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.