ROMA - CASA: 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 - CASA
Largest movements
- Tangible fixed assets -€47,118
down €47,118 (-14.4%), from €327,706 to €280,588
of which Leasing and similar rights: -€42,500
- Receivables within one year -€6,431
down €6,431 (-6.5%), from €99,415 to €92,984
of which Trade receivables: -€4,491
- Other debts +€87,480
up €87,480 (+309%), from €28,353 to €115,833
- Profit (loss) carried forward -€57,353
down €57,353 (-12.8%), from -€447,340 to -€504,693
- Current portion of long-term debt -€56,068
down €56,068 (-74.2%), from €75,514 to €19,446
- Debts after one year -€19,698
down €19,698 (-2.8%), from €704,468 to €684,769
of which Financial debts: -€19,446
- Trade debts -€4,491
no longer reported in 2025 (was €4,491)
- Gross operating margin -€63,974
down €63,974 (-78.4%), from €81,634 to €17,660
- Financial charges +€2,903
up €2,903 (+45.0%), from €6,448 to €9,351
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 | €435,282 | €385,686 | -€49,596 | -11.4% |
| Fixed assets | 21/28 | €327,706 | €280,588 | -€47,118 | -14.4% |
| Tangible fixed assets | 22/27 | €327,706 | €280,588 | -€47,118 | -14.4% |
| Land and buildings | 22 | €72,706 | €68,088 | -€4,618 | -6.4% |
| Leasing and similar rights | 25 | €255,000 | €212,500 | -€42,500 | -16.7% |
| Current assets | 29/58 | €107,576 | €105,098 | -€2,479 | -2.3% |
| Stocks and contracts in progress | 3 | €7,798 | €11,791 | +€3,994 | +51.2% |
| Stocks | 30/36 | €7,798 | €11,791 | +€3,994 | +51.2% |
| Amounts receivable within one year | 40/41 | €99,415 | €92,984 | -€6,431 | -6.5% |
| Trade receivables | 40 | €94,687 | €90,196 | -€4,491 | -4.7% |
| Other amounts receivable | 41 | €4,728 | €2,788 | -€1,940 | -41.0% |
| Cash at bank and in hand | 54/58 | €363 | €322 | -€41 | -11.3% |
| Total equity and liabilities | 10/49 | €435,282 | €385,686 | -€49,596 | -11.4% |
| Equity | 10/15 | -€377,544 | -€434,897 | -€57,353 | -15.2% |
| 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 | €7,796 | €7,796 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,596 | €1,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€447,340 | -€504,693 | -€57,353 | -12.8% |
| Amounts payable | 17/49 | €812,826 | €820,583 | +€7,757 | +1.0% |
| Amounts payable after more than one year | 17 | €704,468 | €684,769 | -€19,698 | -2.8% |
| Financial debts | 170/4 | €19,446 | - | -€19,446 | |
| Other amounts payable | 178/9 | €685,021 | €684,769 | -€252 | 0.0% |
| Amounts payable within one year | 42/48 | €108,358 | €135,610 | +€27,252 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €75,514 | €19,446 | -€56,068 | -74.2% |
| Trade debts | 44 | €4,491 | - | -€4,491 | |
| Suppliers | 440/4 | €4,491 | - | -€4,491 | |
| Taxes, remuneration and social security | 45 | - | €331 | +€331 | |
| Taxes | 450/3 | - | €331 | +€331 | |
| Other amounts payable | 47/48 | €28,353 | €115,833 | +€87,480 | +309% |
| Accrued charges and deferred income | 492/3 | - | €203 | +€203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,118 | €47,118 | = | 0.0% |
| Other operating charges | 640/8 | €17,981 | €18,544 | +€563 | +3.1% |
| Gross operating margin | 9900 | €81,634 | €17,660 | -€63,974 | -78.4% |
| Operating profit (loss) | 9901 | €16,536 | -€48,002 | -€64,537 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6,448 | €9,351 | +€2,903 | +45.0% |
| Recurring financial charges | 65 | €6,448 | €9,351 | +€2,903 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €10,087 | -€57,353 | -€67,440 | |
| Profit (loss) for the period | 9904 | €10,087 | -€57,353 | -€67,440 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,087 | -€57,353 | -€67,440 |
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 18 October 2026 via checked.be.