ROMA SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Tangible fixed assets -€514,064
down €514,064 (-5.3%), from €9.6m to €9.1m
- Receivables within one year -€428,015
down €428,015 (-49.5%), from €864,705 to €436,690
of which Trade receivables: -€426,074
- Cash +€191,339
up €191,339 (+230.0%), from €83,205 to €274,544
mainly Depreciation (+€514,064) and Receivables within one year (+€428,015)
- Debts after one year -€558,829
down €558,829 (-11.7%), from €4.8m to €4.2m
- Trade debts -€328,247
down €328,247 (-96.6%), from €339,836 to €11,589
- Other debts +€281,433
up €281,433 (+8.7%), from €3.2m to €3.5m
- Gross operating margin +€45,369
up €45,369 (+5.4%), from €838,512 to €883,881
- Financial charges +€23,154
up €23,154 (+10.7%), from €216,145 to €239,299
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.
Cash bridge derived
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 | €11,725,886 | €11,120,158 | -€605,728 | -5.2% |
| Fixed assets | 21/28 | €10,777,101 | €10,333,249 | -€443,852 | -4.1% |
| Tangible fixed assets | 22/27 | €9,621,131 | €9,107,067 | -€514,064 | -5.3% |
| Land and buildings | 22 | €9,621,131 | €9,107,067 | -€514,064 | -5.3% |
| Financial fixed assets | 28 | €1,155,971 | €1,226,182 | +€70,211 | +6.1% |
| Current assets | 29/58 | €948,784 | €786,909 | -€161,875 | -17.1% |
| Amounts receivable within one year | 40/41 | €864,705 | €436,690 | -€428,015 | -49.5% |
| Trade receivables | 40 | €432,593 | €6,519 | -€426,074 | -98.5% |
| Other amounts receivable | 41 | €432,112 | €430,172 | -€1,940 | -0.4% |
| Cash at bank and in hand | 54/58 | €83,205 | €274,544 | +€191,339 | +230.0% |
| Deferred charges and accrued income | 490/1 | €874 | €75,674 | +€74,801 | +8559.6% |
| Total equity and liabilities | 10/49 | €11,725,886 | €11,120,158 | -€605,728 | -5.2% |
| Equity | 10/15 | €851,237 | €887,392 | +€36,154 | +4.2% |
| Contributions | 10/11 | €55,097 | €55,097 | = | 0.0% |
| Capital | 10 | €55,097 | €55,097 | = | 0.0% |
| Issued capital | 100 | €55,097 | €55,097 | = | 0.0% |
| Reserves | 13 | €601,732 | €616,260 | +€14,528 | +2.4% |
| Non-distributable reserves | 130/1 | €5,510 | €5,510 | = | 0.0% |
| Legal reserve | 130 | €5,510 | €5,510 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,751 | €10,751 | = | 0.0% |
| Distributable reserves | 133 | €585,472 | €600,000 | +€14,528 | +2.5% |
| Profit (loss) carried forward | 14 | €108,404 | €135,405 | +€27,002 | +24.9% |
| Investment grants | 15 | €86,005 | €80,630 | -€5,375 | -6.2% |
| Amounts payable | 17/49 | €10,874,648 | €10,232,766 | -€641,882 | -5.9% |
| Amounts payable after more than one year | 17 | €4,767,662 | €4,208,832 | -€558,829 | -11.7% |
| Financial debts | 170/4 | €4,767,662 | €4,208,832 | -€558,829 | -11.7% |
| Amounts payable within one year | 42/48 | €6,092,102 | €6,015,622 | -€76,481 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €573,315 | €593,648 | +€20,333 | +3.5% |
| Financial debts | 43 | €1,675,000 | €1,625,000 | -€50,000 | -3.0% |
| Credit institutions | 430/8 | €1,675,000 | €1,625,000 | -€50,000 | -3.0% |
| Trade debts | 44 | €339,836 | €11,589 | -€328,247 | -96.6% |
| Suppliers | 440/4 | €339,836 | €11,589 | -€328,247 | -96.6% |
| Taxes, remuneration and social security | 45 | €263,835 | €263,835 | = | 0.0% |
| Taxes | 450/3 | €263,835 | €263,835 | = | 0.0% |
| Other amounts payable | 47/48 | €3,240,117 | €3,521,550 | +€281,433 | +8.7% |
| Accrued charges and deferred income | 492/3 | €14,884 | €8,312 | -€6,572 | -44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515,108 | €514,064 | -€1,045 | -0.2% |
| Other operating charges | 640/8 | €86,390 | €94,364 | +€7,975 | +9.2% |
| Gross operating margin | 9900 | €838,512 | €883,881 | +€45,369 | +5.4% |
| Operating profit (loss) | 9901 | €237,015 | €275,454 | +€38,439 | +16.2% |
| Financial income | 75/76B | €5,375 | €5,375 | -€0 | 0.0% |
| Recurring financial income | 75 | €5,375 | €5,375 | -€0 | 0.0% |
| Financial charges | 65/66B | €216,145 | €239,299 | +€23,154 | +10.7% |
| Recurring financial charges | 65 | €216,145 | €239,299 | +€23,154 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €26,245 | €41,530 | +€15,285 | +58.2% |
| Profit (loss) for the period | 9904 | €26,245 | €41,530 | +€15,285 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,245 | €41,530 | +€15,285 | +58.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.