ROMA CONSULTING: 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 CONSULTING
Largest movements
- Cash -€34,141
down €34,141 (-49.1%), from €69,602 to €35,461
mainly Contributions, distributions and other (-€38,917) and Receivables within one year (-€20,820)
- Receivables within one year +€20,820
up €20,820 (+33.7%), from €61,783 to €82,602
of which Other amounts receivable: +€19,335
- Tangible fixed assets -€13,957
down €13,957 (-18.3%), from €76,267 to €62,311
of which Furniture and vehicles: -€14,452
- Deferred charges and accrued income -€9,245
down €9,245 (-95.3%), from €9,697 to €451
- Reserves -€40,772
down €40,772 (-34.1%), from €119,569 to €78,797
- Other debts +€27,104
up €27,104 (+221%), from €12,281 to €39,385
- Profit (loss) carried forward -€13,026
down €13,026, from €0 to -€13,026
- Debts after one year -€12,081
down €12,081 (-30.9%), from €39,043 to €26,961
- Tax, wage and social debts +€2,666
up €2,666 (+15.0%), from €17,746 to €20,411
of which Taxes: +€2,251
- Gross operating margin -€68,419
down €68,419 (-95.0%), from €72,040 to €3,621
- Taxes -€16,063
down €16,063 (-98.8%), from €16,265 to €203
- Financial charges -€1,532
down €1,532 (-56.7%), from €2,703 to €1,171
- Depreciation +€1,380
up €1,380 (+8.1%), from €17,093 to €18,473
- Financial income -€1,241
down €1,241 (-35.1%), from €3,533 to €2,292
of which Non-recurring financial income: -€833
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 | €217,349 | €181,412 | -€35,937 | -16.5% |
| Fixed assets | 21/28 | €76,267 | €62,311 | -€13,957 | -18.3% |
| Tangible fixed assets | 22/27 | €76,267 | €62,311 | -€13,957 | -18.3% |
| Plant, machinery and equipment | 23 | €2,450 | €1,227 | -€1,224 | -49.9% |
| Furniture and vehicles | 24 | €57,884 | €43,432 | -€14,452 | -25.0% |
| Other tangible fixed assets | 26 | €15,933 | €17,652 | +€1,719 | +10.8% |
| Current assets | 29/58 | €141,082 | €119,101 | -€21,981 | -15.6% |
| Amounts receivable within one year | 40/41 | €61,783 | €82,602 | +€20,820 | +33.7% |
| Trade receivables | 40 | €25,014 | €26,499 | +€1,485 | +5.9% |
| Other amounts receivable | 41 | €36,769 | €56,103 | +€19,335 | +52.6% |
| Current investments | 50/53 | - | €586 | +€586 | |
| Cash at bank and in hand | 54/58 | €69,602 | €35,461 | -€34,141 | -49.1% |
| Deferred charges and accrued income | 490/1 | €9,697 | €451 | -€9,245 | -95.3% |
| Total equity and liabilities | 10/49 | €217,349 | €181,412 | -€35,937 | -16.5% |
| Equity | 10/15 | €131,969 | €78,171 | -€53,798 | -40.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €119,569 | €78,797 | -€40,772 | -34.1% |
| Distributable reserves | 133 | €119,569 | €78,797 | -€40,772 | -34.1% |
| Profit (loss) carried forward | 14 | €0 | -€13,026 | -€13,026 | |
| Amounts payable | 17/49 | €85,380 | €103,241 | +€17,861 | +20.9% |
| Amounts payable after more than one year | 17 | €39,043 | €26,961 | -€12,081 | -30.9% |
| Financial debts | 170/4 | €39,043 | €26,961 | -€12,081 | -30.9% |
| Amounts payable within one year | 42/48 | €46,037 | €75,959 | +€29,922 | +65.0% |
| Current portion of amounts payable after more than one year | 42 | €11,556 | €12,081 | +€525 | +4.5% |
| Financial debts | 43 | €4,079 | €3,129 | -€951 | -23.3% |
| Credit institutions | 430/8 | €4,079 | €3,129 | -€951 | -23.3% |
| Trade debts | 44 | €375 | €953 | +€578 | +154% |
| Suppliers | 440/4 | €375 | €953 | +€578 | +154% |
| Taxes, remuneration and social security | 45 | €17,746 | €20,411 | +€2,666 | +15.0% |
| Taxes | 450/3 | €14,746 | €16,997 | +€2,251 | +15.3% |
| Remuneration and social security | 454/9 | €3,000 | €3,414 | +€414 | +13.8% |
| Other amounts payable | 47/48 | €12,281 | €39,385 | +€27,104 | +221% |
| Accrued charges and deferred income | 492/3 | €300 | €321 | +€21 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,093 | €18,473 | +€1,380 | +8.1% |
| Other operating charges | 640/8 | €1,285 | €948 | -€337 | -26.3% |
| Gross operating margin | 9900 | €72,040 | €3,621 | -€68,419 | -95.0% |
| Operating profit (loss) | 9901 | €53,662 | -€15,799 | -€69,461 | |
| Financial income | 75/76B | €3,533 | €2,292 | -€1,241 | -35.1% |
| Recurring financial income | 75 | €2,699 | €2,292 | -€408 | -15.1% |
| Non-recurring financial income | 76B | €833 | €0 | -€833 | -100% |
| Financial charges | 65/66B | €2,703 | €1,171 | -€1,532 | -56.7% |
| Recurring financial charges | 65 | €2,703 | €1,171 | -€1,532 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €54,491 | -€14,679 | -€69,170 | |
| Income taxes | 67/77 | €16,265 | €203 | -€16,063 | -98.8% |
| Profit (loss) for the period | 9904 | €38,226 | -€14,881 | -€53,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,226 | -€14,881 | -€53,108 |
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 23 October 2026 via checked.be.