ROMAPO: 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.
ROMAPO
Largest movements
- Cash +€75,919
up €75,919 (+150%), from €50,482 to €126,401
mainly Net result for the year (+€57,241) and Depreciation (+€36,451)
- Intangible fixed assets -€32,600
down €32,600 (-15.8%), from €205,961 to €173,361
- Reserves +€57,240
up €57,240 (+25.4%), from €225,190 to €282,430
- Other debts -€19,951
down €19,951 (-16.3%), from €122,561 to €102,610
- Gross operating margin +€3,796
up €3,796 (+3.2%), from €120,256 to €124,052
- Depreciation -€3,586
down €3,586 (-9.0%), from €40,038 to €36,451
- Taxes +€2,168
up €2,168 (+8.1%), from €26,807 to €28,976
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 | €351,118 | €388,654 | +€37,536 | +10.7% |
| Fixed assets | 21/28 | €209,812 | €173,361 | -€36,451 | -17.4% |
| Intangible fixed assets | 21 | €205,961 | €173,361 | -€32,600 | -15.8% |
| Tangible fixed assets | 22/27 | €3,851 | - | -€3,851 | |
| Furniture and vehicles | 24 | €3,851 | - | -€3,851 | |
| Current assets | 29/58 | €141,306 | €215,293 | +€73,987 | +52.4% |
| Amounts receivable within one year | 40/41 | €3,193 | €1,024 | -€2,168 | -67.9% |
| Other amounts receivable | 41 | €3,193 | €1,024 | -€2,168 | -67.9% |
| Current investments | 50/53 | €75,000 | €75,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,482 | €126,401 | +€75,919 | +150% |
| Deferred charges and accrued income | 490/1 | €12,631 | €12,868 | +€236 | +1.9% |
| Total equity and liabilities | 10/49 | €351,118 | €388,654 | +€37,536 | +10.7% |
| Equity | 10/15 | €227,240 | €284,481 | +€57,241 | +25.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €225,190 | €282,430 | +€57,240 | +25.4% |
| Distributable reserves | 133 | €225,190 | €282,430 | +€57,240 | +25.4% |
| Profit (loss) carried forward | 14 | €50 | €51 | +€1 | +1.3% |
| Amounts payable | 17/49 | €123,878 | €104,173 | -€19,705 | -15.9% |
| Amounts payable within one year | 42/48 | €123,878 | €104,173 | -€19,705 | -15.9% |
| Trade debts | 44 | €443 | €494 | +€51 | +11.4% |
| Suppliers | 440/4 | €443 | €494 | +€51 | +11.4% |
| Taxes, remuneration and social security | 45 | €874 | €1,070 | +€196 | +22.5% |
| Taxes | 450/3 | €874 | €1,070 | +€196 | +22.5% |
| Other amounts payable | 47/48 | €122,561 | €102,610 | -€19,951 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,038 | €36,451 | -€3,586 | -9.0% |
| Other operating charges | 640/8 | €1,313 | €1,229 | -€84 | -6.4% |
| Gross operating margin | 9900 | €120,256 | €124,052 | +€3,796 | +3.2% |
| Operating profit (loss) | 9901 | €78,906 | €86,372 | +€7,467 | +9.5% |
| Financial income | 75/76B | €3 | €11 | +€8 | +264% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +264% |
| Financial charges | 65/66B | €107 | €167 | +€60 | +56.0% |
| Recurring financial charges | 65 | €107 | €167 | +€60 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €78,802 | €86,216 | +€7,415 | +9.4% |
| Income taxes | 67/77 | €26,807 | €28,976 | +€2,168 | +8.1% |
| Profit (loss) for the period | 9904 | €51,994 | €57,241 | +€5,246 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,994 | €57,241 | +€5,246 | +10.1% |
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 15 October 2026 via checked.be.