Roman Enterprises: 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 Enterprises
Largest movements
- Tangible fixed assets -€4,788
down €4,788 (-16.4%), from €29,176 to €24,388
of which Land and buildings: -€3,517
- Receivables within one year -€4,610
down €4,610 (-52.5%), from €8,781 to €4,171
- Cash +€2,840
up €2,840 (+236%), from €1,203 to €4,043
mainly Depreciation (+€5,668) and Receivables within one year (+€4,610)
- Profit (loss) carried forward -€6,472
down €6,472 (-28.1%), from -€23,020 to -€29,491
- Gross operating margin -€3,591
down €3,591, from €3,191 to -€400
- Other operating charges -€402
down €402 (-36.1%), from €1,111 to €710
- Financial charges -€275
down €275 (-75.9%), from €362 to €87
- Depreciation +€108
up €108 (+2.0%), from €5,560 to €5,668
- Financial income -€34
down €34 (-8.0%), from €427 to €392
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 | €39,161 | €32,602 | -€6,559 | -16.7% |
| Fixed assets | 21/28 | €29,176 | €24,388 | -€4,788 | -16.4% |
| Tangible fixed assets | 22/27 | €29,176 | €24,388 | -€4,788 | -16.4% |
| Land and buildings | 22 | €23,471 | €19,954 | -€3,517 | -15.0% |
| Plant, machinery and equipment | 23 | €4,597 | €3,639 | -€958 | -20.8% |
| Furniture and vehicles | 24 | €1,109 | €795 | -€314 | -28.3% |
| Current assets | 29/58 | €9,985 | €8,214 | -€1,770 | -17.7% |
| Amounts receivable within one year | 40/41 | €8,781 | €4,171 | -€4,610 | -52.5% |
| Other amounts receivable | 41 | €8,781 | €4,171 | -€4,610 | -52.5% |
| Cash at bank and in hand | 54/58 | €1,203 | €4,043 | +€2,840 | +236% |
| Total equity and liabilities | 10/49 | €39,161 | €32,602 | -€6,559 | -16.7% |
| Equity | 10/15 | €38,954 | €32,482 | -€6,472 | -16.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,020 | -€29,491 | -€6,472 | -28.1% |
| Amounts payable | 17/49 | €207 | €120 | -€87 | -42.0% |
| Amounts payable within one year | 42/48 | €207 | €120 | -€87 | -42.0% |
| Trade debts | 44 | €207 | €120 | -€87 | -42.0% |
| Suppliers | 440/4 | €207 | €120 | -€87 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,560 | €5,668 | +€108 | +2.0% |
| Other operating charges | 640/8 | €1,111 | €710 | -€402 | -36.1% |
| Gross operating margin | 9900 | €3,191 | -€400 | -€3,591 | |
| Operating profit (loss) | 9901 | -€3,480 | -€6,777 | -€3,297 | -94.8% |
| Financial income | 75/76B | €427 | €392 | -€34 | -8.0% |
| Recurring financial income | 75 | €427 | €392 | -€34 | -8.0% |
| Financial charges | 65/66B | €362 | €87 | -€275 | -75.9% |
| Recurring financial charges | 65 | €362 | €87 | -€275 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,415 | -€6,472 | -€3,057 | -89.5% |
| Profit (loss) for the period | 9904 | -€3,415 | -€6,472 | -€3,057 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,415 | -€6,472 | -€3,057 | -89.5% |
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 14 October 2026 via checked.be.