ROMAN EMPIRE: 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 EMPIRE
Largest movements
- Tangible fixed assets +€14,049
up €14,049 (+586%), from €2,396 to €16,444
of which Plant, machinery and equipment: +€14,106
- Receivables within one year +€8,315
up €8,315 (+88.5%), from €9,398 to €17,714
of which Trade receivables: +€6,586
- Cash +€3,034
up €3,034 (+7,865%), from €39 to €3,073
mainly Net result for the year (+€14,487) and Tax, wage and social debts (+€8,775)
- Deferred charges and accrued income +€1,270
up €1,270 (+477%), from €266 to €1,536
- Reserves +€9,952
new in 2025: €9,952
- Short-term financial debts -€9,192
no longer reported in 2025 (was €9,192)
- Tax, wage and social debts +€8,775
up €8,775 (+691%), from €1,269 to €10,044
- Debts after one year +€6,034
new in 2025: €6,034
- Trade debts +€3,570
up €3,570 (+181%), from €1,973 to €5,542
- Gross operating margin +€21,595
up €21,595 (+972%), from €2,222 to €23,818
- Taxes +€3,319
up €3,319 (+1,514%), from €219 to €3,538
- Depreciation +€1,334
up €1,334 (+191%), from €699 to €2,032
- Financial charges -€1,273
down €1,273 (-27.1%), from €4,692 to €3,419
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 | €12,098 | €38,766 | +€26,668 | +220% |
| Fixed assets | 21/28 | €2,396 | €16,444 | +€14,049 | +586% |
| Tangible fixed assets | 22/27 | €2,396 | €16,444 | +€14,049 | +586% |
| Plant, machinery and equipment | 23 | €1,897 | €16,003 | +€14,106 | +744% |
| Furniture and vehicles | 24 | €499 | €442 | -€57 | -11.4% |
| Current assets | 29/58 | €9,703 | €22,322 | +€12,619 | +130% |
| Amounts receivable within one year | 40/41 | €9,398 | €17,714 | +€8,315 | +88.5% |
| Trade receivables | 40 | €5,602 | €12,188 | +€6,586 | +118% |
| Other amounts receivable | 41 | €3,796 | €5,525 | +€1,729 | +45.6% |
| Cash at bank and in hand | 54/58 | €39 | €3,073 | +€3,034 | +7,865% |
| Deferred charges and accrued income | 490/1 | €266 | €1,536 | +€1,270 | +477% |
| Total equity and liabilities | 10/49 | €12,098 | €38,766 | +€26,668 | +220% |
| Equity | 10/15 | -€536 | €12,952 | +€13,487 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €9,952 | +€9,952 | |
| Distributable reserves | 133 | - | €9,952 | +€9,952 | |
| Profit (loss) carried forward | 14 | -€3,536 | - | +€3,536 | |
| Amounts payable | 17/49 | €12,634 | €25,815 | +€13,181 | +104% |
| Amounts payable after more than one year | 17 | - | €6,034 | +€6,034 | |
| Financial debts | 170/4 | - | €6,034 | +€6,034 | |
| Amounts payable within one year | 42/48 | €12,434 | €19,781 | +€7,347 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,195 | +€3,195 | |
| Financial debts | 43 | €9,192 | - | -€9,192 | |
| Credit institutions | 430/8 | €9,192 | - | -€9,192 | |
| Trade debts | 44 | €1,973 | €5,542 | +€3,570 | +181% |
| Suppliers | 440/4 | €1,973 | €5,542 | +€3,570 | +181% |
| Taxes, remuneration and social security | 45 | €1,269 | €10,044 | +€8,775 | +691% |
| Taxes | 450/3 | €1,269 | €10,044 | +€8,775 | +691% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €2,032 | +€1,334 | +191% |
| Other operating charges | 640/8 | €168 | €120 | -€48 | -28.6% |
| Non-recurring operating charges | 66A | - | €251 | +€251 | |
| Gross operating margin | 9900 | €2,222 | €23,818 | +€21,595 | +972% |
| Operating profit (loss) | 9901 | €1,356 | €21,415 | +€20,059 | +1,480% |
| Financial income | 75/76B | €20 | €30 | +€10 | +51.4% |
| Recurring financial income | 75 | €20 | €30 | +€10 | +51.4% |
| Financial charges | 65/66B | €4,692 | €3,419 | -€1,273 | -27.1% |
| Recurring financial charges | 65 | €4,692 | €3,419 | -€1,273 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,316 | €18,026 | +€21,342 | |
| Income taxes | 67/77 | €219 | €3,538 | +€3,319 | +1,514% |
| Profit (loss) for the period | 9904 | -€3,536 | €14,487 | +€18,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,536 | €14,487 | +€18,023 |
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 19 October 2026 via checked.be.