ROMA: what changed
Two financial 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 -€6,145
down €6,145 (-4.5%), from €137,697 to €131,552
of which Land and buildings: -€5,775
- Profit (loss) carried forward -€6,037
no longer reported in 2025 (was €6,037)
- Reserves -€3,895
down €3,895 (-4.4%), from €89,082 to €85,186
- Debts after one year +€3,620
up €3,620 (+14.9%), from €24,226 to €27,846
- Financial charges -€1,019
down €1,019 (-85.7%), from €1,189 to €170
- Other operating charges -€707
down €707 (-24.9%), from €2,844 to €2,137
- Gross operating margin +€212
up €212 (+12.5%), from -€1,692 to -€1,481
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.
Derived cash bridge
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 | €137,945 | €131,632 | -€6,313 | -4.6% |
| Fixed assets | 21/28 | €137,697 | €131,552 | -€6,145 | -4.5% |
| Tangible fixed assets | 22/27 | €137,697 | €131,552 | -€6,145 | -4.5% |
| Land and buildings | 22 | €135,640 | €129,865 | -€5,775 | -4.3% |
| Plant, machinery and equipment | 23 | €2,056 | €1,686 | -€370 | -18.0% |
| Current assets | 29/58 | €248 | €80 | -€167 | -67.6% |
| Cash at bank and in hand | 54/58 | €74 | €8 | -€67 | -89.8% |
| Deferred charges and accrued income | 490/1 | €174 | €73 | -€101 | -58.1% |
| Total equity and liabilities | 10/49 | €137,945 | €131,632 | -€6,313 | -4.6% |
| Equity | 10/15 | €113,719 | €103,786 | -€9,933 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,082 | €85,186 | -€3,895 | -4.4% |
| Distributable reserves | 133 | €89,082 | €85,186 | -€3,895 | -4.4% |
| Profit (loss) carried forward | 14 | €6,037 | - | -€6,037 | |
| Amounts payable | 17/49 | €24,226 | €27,846 | +€3,620 | +14.9% |
| Amounts payable after more than one year | 17 | €24,226 | €27,846 | +€3,620 | +14.9% |
| Other amounts payable | 178/9 | €24,226 | €27,846 | +€3,620 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,145 | €6,145 | = | 0.0% |
| Other operating charges | 640/8 | €2,844 | €2,137 | -€707 | -24.9% |
| Gross operating margin | 9900 | -€1,692 | -€1,481 | +€212 | +12.5% |
| Operating profit (loss) | 9901 | -€10,681 | -€9,763 | +€919 | +8.6% |
| Financial charges | 65/66B | €1,189 | €170 | -€1,019 | -85.7% |
| Recurring financial charges | 65 | €1,189 | €170 | -€1,019 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,871 | -€9,933 | +€1,938 | +16.3% |
| Profit (loss) for the period | 9904 | -€11,871 | -€9,933 | +€1,938 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,871 | -€9,933 | +€1,938 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.