ROMA TRADING: 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 TRADING
Largest movements
- Stocks and contracts -€105,972
down €105,972 (-45.3%), from €233,864 to €127,892
- Receivables within one year +€58,407
up €58,407 (+32.2%), from €181,593 to €240,000
of which Other amounts receivable: +€74,917
- Cash +€48,826
up €48,826 (+338%), from €14,462 to €63,288
mainly Stocks and contracts (+€105,972) and Trade debts (+€1,127)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,452
up €3,452 (+27.5%), from -€12,567 to -€9,115
- Staff costs -€2,711
no longer reported in 2026 (was €2,711)
- Financial charges +€1,462
up €1,462 (+530%), from €276 to €1,738
- Taxes -€337
down €337 (-40.6%), from €831 to €494
- Financial income -€303
down €303 (-2.7%), from €11,145 to €10,842
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,919 | €431,180 | +€1,261 | +0.3% |
| Current assets | 29/58 | €429,919 | €431,180 | +€1,261 | +0.3% |
| Stocks and contracts in progress | 3 | €233,864 | €127,892 | -€105,972 | -45.3% |
| Stocks | 30/36 | €233,864 | €127,892 | -€105,972 | -45.3% |
| Amounts receivable within one year | 40/41 | €181,593 | €240,000 | +€58,407 | +32.2% |
| Trade receivables | 40 | €16,510 | - | -€16,510 | |
| Other amounts receivable | 41 | €165,083 | €240,000 | +€74,917 | +45.4% |
| Cash at bank and in hand | 54/58 | €14,462 | €63,288 | +€48,826 | +338% |
| Total equity and liabilities | 10/49 | €429,919 | €431,180 | +€1,261 | +0.3% |
| Equity | 10/15 | €429,850 | €429,345 | -€505 | -0.1% |
| Contributions | 10/11 | €29,160 | €29,160 | = | 0.0% |
| Reserves | 13 | €2,916 | €2,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,916 | €2,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,916 | €2,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €397,774 | €397,269 | -€505 | -0.1% |
| Amounts payable | 17/49 | €69 | €1,835 | +€1,766 | +2,559% |
| Amounts payable within one year | 42/48 | €69 | €1,835 | +€1,766 | +2,559% |
| Trade debts | 44 | €69 | €1,196 | +€1,127 | +1,633% |
| Suppliers | 440/4 | €69 | €1,196 | +€1,127 | +1,633% |
| Taxes, remuneration and social security | 45 | - | €639 | +€639 | |
| Taxes | 450/3 | - | €639 | +€639 | |
| Remuneration, social security and pensions | 62 | €2,711 | - | -€2,711 | |
| Gross operating margin | 9900 | -€12,567 | -€9,115 | +€3,452 | +27.5% |
| Operating profit (loss) | 9901 | -€15,278 | -€9,115 | +€6,163 | +40.3% |
| Financial income | 75/76B | €11,145 | €10,842 | -€303 | -2.7% |
| Recurring financial income | 75 | €11,145 | €10,842 | -€303 | -2.7% |
| Financial charges | 65/66B | €276 | €1,738 | +€1,462 | +530% |
| Recurring financial charges | 65 | €276 | €1,738 | +€1,462 | +530% |
| Profit (loss) for the period before taxes | 9903 | -€4,409 | -€11 | +€4,398 | +99.8% |
| Income taxes | 67/77 | €831 | €494 | -€337 | -40.6% |
| Profit (loss) for the period | 9904 | -€5,240 | -€505 | +€4,735 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,240 | -€505 | +€4,735 | +90.4% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.