ROMALPA: 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.
ROMALPA
Largest movements
- Receivables within one year -€993,778
down €993,778 (-99.3%), from €1.0m to €6,702
of which Other amounts receivable: -€980,386
- Current investments +€554,043
up €554,043 (+96.1%), from €576,297 to €1.1m
- Tangible fixed assets +€505,162
up €505,162 (+19.1%), from €2.6m to €3.1m
- Cash -€112,163
down €112,163 (-44.7%), from €250,973 to €138,810
mainly Investment in fixed assets (net) (-€620,697) and Current investments (-€554,043)
- Reserves -€228,002
down €228,002 (-7.5%), from €3.1m to €2.8m
- Other debts +€108,300
up €108,300 (+8.1%), from €1.3m to €1.4m
- Depreciation +€29,925
up €29,925 (+35.0%), from €85,527 to €115,452
- Gross operating margin -€16,115
down €16,115 (-23.3%), from €69,272 to €53,157
- Financial income -€9,366
down €9,366 (-27.8%), from €33,636 to €24,270
- Other operating charges -€1,026
down €1,026 (-7.0%), from €14,590 to €13,564
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 | €5,223,665 | €5,171,705 | -€51,960 | -1.0% |
| Fixed assets | 21/28 | €3,237,516 | €3,742,761 | +€505,245 | +15.6% |
| Tangible fixed assets | 22/27 | €2,642,220 | €3,147,382 | +€505,162 | +19.1% |
| Land and buildings | 22 | €2,642,220 | €3,147,382 | +€505,162 | +19.1% |
| Financial fixed assets | 28 | €595,296 | €595,379 | +€83 | 0.0% |
| Current assets | 29/58 | €1,986,149 | €1,428,944 | -€557,205 | -28.1% |
| Amounts receivable after more than one year | 29 | €150,002 | €150,002 | = | 0.0% |
| Other amounts receivable | 291 | €150,002 | €150,002 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,000,480 | €6,702 | -€993,778 | -99.3% |
| Trade receivables | 40 | €16,408 | €3,016 | -€13,392 | -81.6% |
| Other amounts receivable | 41 | €984,072 | €3,686 | -€980,386 | -99.6% |
| Current investments | 50/53 | €576,297 | €1,130,340 | +€554,043 | +96.1% |
| Cash at bank and in hand | 54/58 | €250,973 | €138,810 | -€112,163 | -44.7% |
| Deferred charges and accrued income | 490/1 | €8,397 | €3,090 | -€5,307 | -63.2% |
| Total equity and liabilities | 10/49 | €5,223,665 | €5,171,705 | -€51,960 | -1.0% |
| Equity | 10/15 | €3,846,639 | €3,618,637 | -€228,002 | -5.9% |
| Contributions | 10/11 | €791,400 | €791,400 | = | 0.0% |
| Reserves | 13 | €3,055,239 | €2,827,237 | -€228,002 | -7.5% |
| Distributable reserves | 133 | €3,055,239 | €2,827,237 | -€228,002 | -7.5% |
| Amounts payable | 17/49 | €1,377,026 | €1,553,068 | +€176,042 | +12.8% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,368,026 | €1,536,443 | +€168,417 | +12.3% |
| Trade debts | 44 | €9,526 | €43,140 | +€33,614 | +353% |
| Suppliers | 440/4 | €9,526 | €43,140 | +€33,614 | +353% |
| Taxes, remuneration and social security | 45 | €17,550 | €44,053 | +€26,503 | +151% |
| Taxes | 450/3 | €17,550 | €44,053 | +€26,503 | +151% |
| Other amounts payable | 47/48 | €1,340,950 | €1,449,250 | +€108,300 | +8.1% |
| Accrued charges and deferred income | 492/3 | - | €7,625 | +€7,625 | |
| Non-recurring operating income | 76A | €14,000 | - | -€14,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,527 | €115,452 | +€29,925 | +35.0% |
| Other operating charges | 640/8 | €14,590 | €13,564 | -€1,026 | -7.0% |
| Non-recurring operating charges | 66A | - | €3,677 | +€3,677 | |
| Gross operating margin | 9900 | €69,272 | €53,157 | -€16,115 | -23.3% |
| Operating profit (loss) | 9901 | -€30,845 | -€79,536 | -€48,691 | -158% |
| Financial income | 75/76B | €33,636 | €24,270 | -€9,366 | -27.8% |
| Recurring financial income | 75 | €33,636 | €24,270 | -€9,366 | -27.8% |
| Financial charges | 65/66B | €59,002 | €58,736 | -€266 | -0.5% |
| Recurring financial charges | 65 | €59,002 | €58,736 | -€266 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€56,211 | -€114,002 | -€57,791 | -103% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€56,212 | -€114,002 | -€57,790 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,212 | -€114,002 | -€57,790 | -103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.