ROMAA: 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.
ROMAA
Largest movements
- Receivables within one year +€34,847
up €34,847 (+24.8%), from €140,335 to €175,183
of which Other amounts receivable: +€19,444
- Cash -€34,316
down €34,316 (-88.6%), from €38,720 to €4,404
mainly Debts after one year (-€43,263) and Receivables within one year (-€34,847)
- Tangible fixed assets -€29,364
down €29,364 (-4.0%), from €730,296 to €700,932
of which Land and buildings: -€26,578
- Debts after one year -€43,263
down €43,263 (-10.3%), from €421,077 to €377,814
- Trade debts +€34,650
up €34,650 (+95.1%), from €36,424 to €71,074
- Other debts -€9,953
down €9,953 (-7.0%), from €142,047 to €132,093
- Gross operating margin -€43,230
down €43,230 (-42.7%), from €101,340 to €58,110
- Financial charges -€9,217
down €9,217 (-56.9%), from €16,189 to €6,972
- Taxes -€8,165
down €8,165 (-100.0%), from €8,165 to €0
- Depreciation +€1,959
up €1,959 (+3.9%), from €50,843 to €52,802
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 | €911,461 | €884,611 | -€26,849 | -2.9% |
| Fixed assets | 21/28 | €730,296 | €700,932 | -€29,364 | -4.0% |
| Tangible fixed assets | 22/27 | €730,296 | €700,932 | -€29,364 | -4.0% |
| Land and buildings | 22 | €723,359 | €696,781 | -€26,578 | -3.7% |
| Plant, machinery and equipment | 23 | €2,949 | €1,740 | -€1,209 | -41.0% |
| Furniture and vehicles | 24 | €3,988 | €2,412 | -€1,576 | -39.5% |
| Current assets | 29/58 | €181,165 | €183,679 | +€2,514 | +1.4% |
| Amounts receivable within one year | 40/41 | €140,335 | €175,183 | +€34,847 | +24.8% |
| Trade receivables | 40 | €102,287 | €117,690 | +€15,403 | +15.1% |
| Other amounts receivable | 41 | €38,048 | €57,493 | +€19,444 | +51.1% |
| Cash at bank and in hand | 54/58 | €38,720 | €4,404 | -€34,316 | -88.6% |
| Deferred charges and accrued income | 490/1 | €2,110 | €4,093 | +€1,983 | +94.0% |
| Total equity and liabilities | 10/49 | €911,461 | €884,611 | -€26,849 | -2.9% |
| Equity | 10/15 | €250,302 | €245,784 | -€4,518 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €231,702 | €227,184 | -€4,518 | -1.9% |
| Distributable reserves | 133 | €231,702 | €227,184 | -€4,518 | -1.9% |
| Amounts payable | 17/49 | €661,159 | €638,827 | -€22,331 | -3.4% |
| Amounts payable after more than one year | 17 | €421,077 | €377,814 | -€43,263 | -10.3% |
| Financial debts | 170/4 | €421,077 | €377,814 | -€43,263 | -10.3% |
| Amounts payable within one year | 42/48 | €231,449 | €261,013 | +€29,564 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €45,022 | €45,422 | +€400 | +0.9% |
| Trade debts | 44 | €36,424 | €71,074 | +€34,650 | +95.1% |
| Suppliers | 440/4 | €36,424 | €71,074 | +€34,650 | +95.1% |
| Advances received on contracts in progress | 46 | €979 | €0 | -€979 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,978 | €12,424 | +€5,447 | +78.1% |
| Taxes | 450/3 | €6,978 | €7,970 | +€993 | +14.2% |
| Remuneration and social security | 454/9 | - | €4,454 | +€4,454 | |
| Other amounts payable | 47/48 | €142,047 | €132,093 | -€9,953 | -7.0% |
| Accrued charges and deferred income | 492/3 | €8,633 | €0 | -€8,633 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,843 | €52,802 | +€1,959 | +3.9% |
| Other operating charges | 640/8 | €3,474 | €2,854 | -€619 | -17.8% |
| Gross operating margin | 9900 | €101,340 | €58,110 | -€43,230 | -42.7% |
| Operating profit (loss) | 9901 | €47,023 | €2,454 | -€44,569 | -94.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €16,189 | €6,972 | -€9,217 | -56.9% |
| Recurring financial charges | 65 | €16,189 | €6,972 | -€9,217 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €30,834 | -€4,518 | -€35,352 | |
| Income taxes | 67/77 | €8,165 | €0 | -€8,165 | -100.0% |
| Profit (loss) for the period | 9904 | €22,670 | -€4,518 | -€27,188 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,670 | -€4,518 | -€27,188 |
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 29 September 2026 via checked.be.