ROMA ENTERPRISES: 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 ENTERPRISES
Largest movements
- Deferred charges and accrued income -€13,808
down €13,808 (-85.1%), from €16,229 to €2,421
- Tangible fixed assets +€5,702
up €5,702 (+389%), from €1,467 to €7,169
of which Furniture and vehicles: +€5,542
- Cash +€5,649
up €5,649 (+512%), from €1,104 to €6,753
mainly Deferred charges and accrued income (+€13,808) and Other debts (+€6,463)
- Receivables within one year -€3,479
down €3,479 (-5.8%), from €59,835 to €56,356
of which Trade receivables: -€1,997
- Profit (loss) carried forward -€9,253
down €9,253 (-16.9%), from -€54,629 to -€63,882
- Other debts +€6,463
up €6,463 (+34.0%), from €19,015 to €25,478
- Trade debts -€2,517
down €2,517 (-32.9%), from €7,646 to €5,129
- Other operating charges -€1,167
down €1,167 (-65.9%), from €1,772 to €605
- Financial charges -€1,158
down €1,158 (-92.3%), from €1,254 to €96
- Depreciation -€237
down €237 (-31.6%), from €750 to €513
- Gross operating margin +€143
up €143 (+1.7%), from -€8,182 to -€8,039
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.
Derived cash bridge
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 | €97,135 | €91,199 | -€5,936 | -6.1% |
| Fixed assets | 21/28 | €1,467 | €7,169 | +€5,702 | +389% |
| Tangible fixed assets | 22/27 | €1,467 | €7,169 | +€5,702 | +389% |
| Plant, machinery and equipment | 23 | €1,186 | €1,346 | +€160 | +13.5% |
| Furniture and vehicles | 24 | €281 | €5,823 | +€5,542 | +1,972% |
| Current assets | 29/58 | €95,668 | €84,030 | -€11,638 | -12.2% |
| Stocks and contracts in progress | 3 | €18,500 | €18,500 | = | 0.0% |
| Contracts in progress | 37 | €18,500 | €18,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,835 | €56,356 | -€3,479 | -5.8% |
| Trade receivables | 40 | €58,353 | €56,356 | -€1,997 | -3.4% |
| Other amounts receivable | 41 | €1,482 | - | -€1,482 | |
| Cash at bank and in hand | 54/58 | €1,104 | €6,753 | +€5,649 | +512% |
| Deferred charges and accrued income | 490/1 | €16,229 | €2,421 | -€13,808 | -85.1% |
| Total equity and liabilities | 10/49 | €97,135 | €91,199 | -€5,936 | -6.1% |
| Equity | 10/15 | €67,294 | €58,041 | -€9,253 | -13.8% |
| Contributions | 10/11 | €60,573 | €60,573 | = | 0.0% |
| Capital | 10 | €60,573 | €60,573 | = | 0.0% |
| Issued capital | 100 | €60,573 | €60,573 | = | 0.0% |
| Reserves | 13 | €61,350 | €61,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €55,153 | €55,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,629 | -€63,882 | -€9,253 | -16.9% |
| Amounts payable | 17/49 | €29,841 | €33,158 | +€3,317 | +11.1% |
| Amounts payable within one year | 42/48 | €26,661 | €30,607 | +€3,946 | +14.8% |
| Trade debts | 44 | €7,646 | €5,129 | -€2,517 | -32.9% |
| Suppliers | 440/4 | €7,646 | €5,129 | -€2,517 | -32.9% |
| Other amounts payable | 47/48 | €19,015 | €25,478 | +€6,463 | +34.0% |
| Accrued charges and deferred income | 492/3 | €3,180 | €2,551 | -€629 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €513 | -€237 | -31.6% |
| Other operating charges | 640/8 | €1,772 | €605 | -€1,167 | -65.9% |
| Gross operating margin | 9900 | -€8,182 | -€8,039 | +€143 | +1.7% |
| Operating profit (loss) | 9901 | -€10,704 | -€9,157 | +€1,547 | +14.5% |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €1,254 | €96 | -€1,158 | -92.3% |
| Recurring financial charges | 65 | €1,254 | €96 | -€1,158 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,907 | -€9,253 | +€2,654 | +22.3% |
| Profit (loss) for the period | 9904 | -€11,907 | -€9,253 | +€2,654 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,907 | -€9,253 | +€2,654 | +22.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.