ROMA Participations: 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 Participations
Largest movements
- Current investments +€647,394
up €647,394 (+29.3%), from €2.2m to €2.9m
- Receivables within one year -€68,364
down €68,364 (-55.6%), from €122,922 to €54,557
- Deferred charges and accrued income -€34,514
down €34,514 (-76.9%), from €44,884 to €10,370
- Profit (loss) carried forward +€701,589
up €701,589 (+30.7%), from €2.3m to €3.0m
- Accrued charges and deferred income -€183,676
down €183,676 (-98.0%), from €187,330 to €3,654
- Other debts +€83,304
up €83,304 (+128%), from €65,007 to €148,312
- Reserves -€54,484
down €54,484 (-83.5%), from €65,276 to €10,792
of which Distributable reserves: -€54,484
- Financial charges -€172,717
down €172,717 (-92.9%), from €185,916 to €13,199
- Financial income +€92,098
up €92,098 (+12.7%), from €726,061 to €818,159
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 | €2,714,279 | €3,260,792 | +€546,514 | +20.1% |
| Fixed assets | 21/28 | €285,000 | €285,000 | = | 0.0% |
| Financial fixed assets | 28 | €285,000 | €285,000 | = | 0.0% |
| Affiliated companies | 280/1 | €285,000 | €285,000 | = | 0.0% |
| Participating interests | 280 | €285,000 | €285,000 | = | 0.0% |
| Current assets | 29/58 | €2,429,279 | €2,975,792 | +€546,514 | +22.5% |
| Amounts receivable within one year | 40/41 | €122,922 | €54,557 | -€68,364 | -55.6% |
| Other amounts receivable | 41 | €122,922 | €54,557 | -€68,364 | -55.6% |
| Current investments | 50/53 | €2,206,639 | €2,854,032 | +€647,394 | +29.3% |
| Other investments | 51/53 | €2,206,639 | €2,854,032 | +€647,394 | +29.3% |
| Cash at bank and in hand | 54/58 | €54,834 | €56,833 | +€1,998 | +3.6% |
| Deferred charges and accrued income | 490/1 | €44,884 | €10,370 | -€34,514 | -76.9% |
| Total equity and liabilities | 10/49 | €2,714,279 | €3,260,792 | +€546,514 | +20.1% |
| Equity | 10/15 | €2,461,721 | €3,108,826 | +€647,105 | +26.3% |
| Contributions | 10/11 | €107,916 | €107,916 | = | 0.0% |
| Capital | 10 | €107,916 | €107,916 | = | 0.0% |
| Issued capital | 100 | €107,916 | €107,916 | = | 0.0% |
| Reserves | 13 | €65,276 | €10,792 | -€54,484 | -83.5% |
| Non-distributable reserves | 130/1 | €10,792 | €10,792 | = | 0.0% |
| Legal reserve | 130 | €10,792 | €10,792 | = | 0.0% |
| Distributable reserves | 133 | €54,484 | - | -€54,484 | |
| Profit (loss) carried forward | 14 | €2,288,530 | €2,990,119 | +€701,589 | +30.7% |
| Amounts payable | 17/49 | €252,557 | €151,966 | -€100,591 | -39.8% |
| Amounts payable within one year | 42/48 | €65,227 | €148,312 | +€83,084 | +127% |
| Trade debts | 44 | €220 | - | -€220 | |
| Suppliers | 440/4 | €220 | - | -€220 | |
| Other amounts payable | 47/48 | €65,007 | €148,312 | +€83,304 | +128% |
| Accrued charges and deferred income | 492/3 | €187,330 | €3,654 | -€183,676 | -98.0% |
| Operating charges | 60/66A | €3,533 | €3,460 | -€72 | -2.0% |
| Services and other goods | 61 | €3,313 | €3,460 | +€148 | +4.5% |
| Other operating charges | 640/8 | €220 | - | -€220 | |
| Operating profit (loss) | 9901 | -€3,533 | -€3,460 | +€72 | +2.0% |
| Financial income | 75/76B | €726,061 | €818,159 | +€92,098 | +12.7% |
| Recurring financial income | 75 | €726,061 | €818,159 | +€92,098 | +12.7% |
| Income from financial fixed assets | 750 | €419,024 | €777,168 | +€358,144 | +85.5% |
| Income from current assets | 751 | €307,037 | €40,991 | -€266,046 | -86.6% |
| Financial charges | 65/66B | €185,916 | €13,199 | -€172,717 | -92.9% |
| Recurring financial charges | 65 | €185,916 | €13,199 | -€172,717 | -92.9% |
| Debt charges | 650 | €185,689 | - | -€185,689 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €7,966 | +€7,966 | |
| Other financial charges | 652/9 | €226 | €5,233 | +€5,007 | +2,211% |
| Profit (loss) for the period before taxes | 9903 | €536,613 | €801,500 | +€264,887 | +49.4% |
| Income taxes | 67/77 | €29,397 | €6,083 | -€23,314 | -79.3% |
| Taxes | 670/3 | €29,397 | €6,083 | -€23,314 | -79.3% |
| Profit (loss) for the period | 9904 | €507,216 | €795,417 | +€288,201 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €507,216 | €795,417 | +€288,201 | +56.8% |
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 26 October 2026 via checked.be.