ROMAN ACTIVITIES: 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.
ROMAN ACTIVITIES
Largest movements
- Cash +€30,939
up €30,939 (+23.8%), from €130,260 to €161,199
mainly Other debts (+€152,188) and Net result for the year (+€34,519)
- Receivables within one year -€26,294
down €26,294 (-23.1%), from €114,015 to €87,721
of which Other amounts receivable: -€20,798
- Tangible fixed assets -€8,107
down €8,107 (-14.5%), from €56,045 to €47,939
of which Furniture and vehicles: -€5,118
- Stocks and contracts +€3,456
up €3,456 (+29.0%), from €11,912 to €15,368
- Reserves -€172,590
down €172,590 (-100%), from €172,590 to €0
- Other debts +€152,188
up €152,188 (+391%), from €38,895 to €191,083
- Profit (loss) carried forward +€34,519
new in 2025: €34,519
- Trade debts -€20,242
down €20,242 (-85.9%), from €23,568 to €3,326
- Tax, wage and social debts +€3,847
up €3,847 (+5.4%), from €70,996 to €74,843
of which Taxes: +€4,481
- Gross operating margin -€17,575
down €17,575 (-5.9%), from €295,953 to €278,378
- Taxes -€12,739
down €12,739 (-47.2%), from €27,006 to €14,267
- Staff costs +€10,192
up €10,192 (+5.0%), from €204,685 to €214,877
- Depreciation +€3,382
up €3,382 (+40.4%), from €8,361 to €11,742
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 | €314,463 | €312,244 | -€2,218 | -0.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €56,063 | €47,957 | -€8,107 | -14.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €56,045 | €47,939 | -€8,107 | -14.5% |
| Plant, machinery and equipment | 23 | €25,907 | €22,918 | -€2,989 | -11.5% |
| Furniture and vehicles | 24 | €30,139 | €25,021 | -€5,118 | -17.0% |
| Financial fixed assets | 28 | €18 | €18 | = | 0.0% |
| Current assets | 29/58 | €258,399 | €264,288 | +€5,889 | +2.3% |
| Stocks and contracts in progress | 3 | €11,912 | €15,368 | +€3,456 | +29.0% |
| Stocks | 30/36 | €11,912 | €15,368 | +€3,456 | +29.0% |
| Amounts receivable within one year | 40/41 | €114,015 | €87,721 | -€26,294 | -23.1% |
| Trade receivables | 40 | €30,852 | €25,355 | -€5,497 | -17.8% |
| Other amounts receivable | 41 | €83,163 | €62,366 | -€20,798 | -25.0% |
| Cash at bank and in hand | 54/58 | €130,260 | €161,199 | +€30,939 | +23.8% |
| Deferred charges and accrued income | 490/1 | €2,212 | €0 | -€2,212 | -100% |
| Total equity and liabilities | 10/49 | €314,463 | €312,244 | -€2,218 | -0.7% |
| Equity | 10/15 | €178,790 | €40,719 | -€138,071 | -77.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €172,590 | €0 | -€172,590 | -100% |
| Distributable reserves | 133 | €172,590 | €0 | -€172,590 | -100% |
| Profit (loss) carried forward | 14 | - | €34,519 | +€34,519 | |
| Amounts payable | 17/49 | €135,672 | €271,525 | +€135,853 | +100% |
| Amounts payable within one year | 42/48 | €133,459 | €269,252 | +€135,793 | +102% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €23,568 | €3,326 | -€20,242 | -85.9% |
| Suppliers | 440/4 | €23,568 | €3,326 | -€20,242 | -85.9% |
| Taxes, remuneration and social security | 45 | €70,996 | €74,843 | +€3,847 | +5.4% |
| Taxes | 450/3 | €38,175 | €42,656 | +€4,481 | +11.7% |
| Remuneration and social security | 454/9 | €32,821 | €32,187 | -€634 | -1.9% |
| Other amounts payable | 47/48 | €38,895 | €191,083 | +€152,188 | +391% |
| Accrued charges and deferred income | 492/3 | €2,213 | €2,274 | +€60 | +2.7% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €204,685 | €214,877 | +€10,192 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,361 | €11,742 | +€3,382 | +40.4% |
| Other operating charges | 640/8 | €3,943 | €3,034 | -€909 | -23.1% |
| Gross operating margin | 9900 | €295,953 | €278,378 | -€17,575 | -5.9% |
| Operating profit (loss) | 9901 | €78,964 | €48,725 | -€30,240 | -38.3% |
| Financial income | 75/76B | €2,482 | €2,078 | -€405 | -16.3% |
| Recurring financial income | 75 | €2,482 | €2,078 | -€405 | -16.3% |
| Financial charges | 65/66B | €2,179 | €2,016 | -€163 | -7.5% |
| Recurring financial charges | 65 | €2,179 | €2,016 | -€163 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €79,267 | €48,786 | -€30,481 | -38.5% |
| Income taxes | 67/77 | €27,006 | €14,267 | -€12,739 | -47.2% |
| Profit (loss) for the period | 9904 | €52,261 | €34,519 | -€17,743 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,261 | €34,519 | -€17,743 | -33.9% |
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 20 October 2026 via checked.be.