ROMASSURFINANCE: 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.
ROMASSURFINANCE
Largest movements
- Tangible fixed assets -€11,301
down €11,301 (-14.9%), from €75,841 to €64,540
of which Other tangible fixed assets: -€10,816
- Receivables within one year +€10,744
up €10,744 (+8.7%), from €123,280 to €134,024
of which Other amounts receivable: +€9,888
- Cash -€4,213
down €4,213 (-98.9%), from €4,260 to €46
mainly Contributions, distributions and other (-€30,498) and Debts after one year (-€10,937)
- Reserves -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tax, wage and social debts +€14,670
up €14,670 (+73.9%), from €19,860 to €34,530
of which Taxes: +€13,607
- Debts after one year -€10,937
down €10,937 (-20.5%), from €53,418 to €42,481
- Profit (loss) carried forward +€8,804
up €8,804, from -€8,804 to €0
- Current portion of long-term debt -€4,743
down €4,743 (-19.3%), from €24,556 to €19,814
- Turnover +€31,117
up €31,117 (+12.5%), from €248,072 to €279,189
- Gross operating margin +€23,288
up €23,288 (+22.4%), from €104,066 to €127,354
- Purchases and services +€11,021
up €11,021 (+6.5%), from €169,239 to €180,260
- Taxes +€4,245
up €4,245 (+49.2%), from €8,624 to €12,869
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 | €204,781 | €200,498 | -€4,283 | -2.1% |
| Fixed assets | 21/28 | €75,841 | €64,540 | -€11,301 | -14.9% |
| Tangible fixed assets | 22/27 | €75,841 | €64,540 | -€11,301 | -14.9% |
| Furniture and vehicles | 24 | €1,115 | €631 | -€485 | -43.5% |
| Other tangible fixed assets | 26 | €74,726 | €63,910 | -€10,816 | -14.5% |
| Current assets | 29/58 | €128,940 | €135,958 | +€7,018 | +5.4% |
| Amounts receivable within one year | 40/41 | €123,280 | €134,024 | +€10,744 | +8.7% |
| Trade receivables | 40 | €25,860 | €26,716 | +€856 | +3.3% |
| Other amounts receivable | 41 | €97,420 | €107,308 | +€9,888 | +10.2% |
| Cash at bank and in hand | 54/58 | €4,260 | €46 | -€4,213 | -98.9% |
| Deferred charges and accrued income | 490/1 | €1,400 | €1,888 | +€487 | +34.8% |
| Total equity and liabilities | 10/49 | €204,781 | €200,498 | -€4,283 | -2.1% |
| Equity | 10/15 | €11,196 | €5,000 | -€6,196 | -55.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €0 | -€15,000 | -100% |
| Distributable reserves | 133 | €15,000 | €0 | -€15,000 | -100% |
| Profit (loss) carried forward | 14 | -€8,804 | €0 | +€8,804 | |
| Amounts payable | 17/49 | €193,585 | €195,498 | +€1,913 | +1.0% |
| Amounts payable after more than one year | 17 | €53,418 | €42,481 | -€10,937 | -20.5% |
| Financial debts | 170/4 | €53,418 | €42,481 | -€10,937 | -20.5% |
| Amounts payable within one year | 42/48 | €140,167 | €153,018 | +€12,851 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €24,556 | €19,814 | -€4,743 | -19.3% |
| Financial debts | 43 | €87,156 | €89,929 | +€2,773 | +3.2% |
| Credit institutions | 430/8 | €87,156 | €89,929 | +€2,773 | +3.2% |
| Trade debts | 44 | €8,594 | €8,745 | +€151 | +1.8% |
| Suppliers | 440/4 | €8,594 | €8,745 | +€151 | +1.8% |
| Taxes, remuneration and social security | 45 | €19,860 | €34,530 | +€14,670 | +73.9% |
| Taxes | 450/3 | €10,960 | €24,567 | +€13,607 | +124% |
| Remuneration and social security | 454/9 | €8,900 | €9,963 | +€1,063 | +11.9% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €248,072 | €279,189 | +€31,117 | +12.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,239 | €180,260 | +€11,021 | +6.5% |
| Remuneration, social security and pensions | 62 | €58,305 | €60,075 | +€1,770 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,843 | €11,301 | -€1,542 | -12.0% |
| Other operating charges | 640/8 | €3,193 | €2,105 | -€1,087 | -34.1% |
| Gross operating margin | 9900 | €104,066 | €127,354 | +€23,288 | +22.4% |
| Operating profit (loss) | 9901 | €29,726 | €53,874 | +€24,148 | +81.2% |
| Financial income | 75/76B | €1 | €31 | +€30 | +3,049% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +3,049% |
| Financial charges | 65/66B | €15,112 | €16,735 | +€1,623 | +10.7% |
| Recurring financial charges | 65 | €15,112 | €16,004 | +€892 | +5.9% |
| Non-recurring financial charges | 66B | - | €731 | +€731 | |
| Profit (loss) for the period before taxes | 9903 | €14,615 | €37,170 | +€22,555 | +154% |
| Income taxes | 67/77 | €8,624 | €12,869 | +€4,245 | +49.2% |
| Profit (loss) for the period | 9904 | €5,991 | €24,302 | +€18,310 | +306% |
| Profit (loss) for the period to be appropriated | 9905 | €5,991 | €24,302 | +€18,310 | +306% |
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.