Rome: what changed
Two fiscal 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.
Rome
Largest movements
- Receivables within one year +€593,992
up €593,992 (+506.6%), from €117,256 to €711,248
of which Other amounts receivable: +€574,356
- Tangible fixed assets -€277,685
down €277,685 (-2.9%), from €9.6m to €9.3m
of which Land and buildings: -€222,665
- Current investments +€239,346
up €239,346 (+79.8%), from €300,000 to €539,346
- Cash +€132,475
up €132,475 (+94.2%), from €140,701 to €273,176
mainly Debts after one year (+€692,661) and Net result for the year (+€680,600)
- Debts after one year +€692,661
up €692,661 (+14.6%), from €4.7m to €5.4m
- Other debts +€333,738
up €333,738 (+25.6%), from €1.3m to €1.6m
- Reserves -€175,079
down €175,079 (-5.2%), from €3.4m to €3.2m
- Tax, wage and social debts -€112,649
down €112,649 (-73.3%), from €153,653 to €41,003
- Depreciation -€138,385
down €138,385 (-19.6%), from €707,567 to €569,181
- Gross operating margin +€106,789
up €106,789 (+6.2%), from €1.7m to €1.8m
- Taxes +€63,067
up €63,067 (+25.6%), from €246,674 to €309,741
- Financial charges +€39,911
up €39,911 (+23.8%), from €167,474 to €207,386
of which Financial charges: +€37,411
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.
Cash bridge derived
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 | €10,303,904 | €10,993,487 | +€689,582 | +6.7% |
| Fixed assets | 21/28 | €9,736,220 | €9,458,535 | -€277,685 | -2.9% |
| Tangible fixed assets | 22/27 | €9,586,220 | €9,308,535 | -€277,685 | -2.9% |
| Land and buildings | 22 | €9,058,942 | €8,836,277 | -€222,665 | -2.5% |
| Leasing and similar rights | 25 | €527,277 | €472,257 | -€55,020 | -10.4% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €567,684 | €1,534,952 | +€967,268 | +170.4% |
| Amounts receivable within one year | 40/41 | €117,256 | €711,248 | +€593,992 | +506.6% |
| Trade receivables | 40 | €23,600 | €43,236 | +€19,636 | +83.2% |
| Other amounts receivable | 41 | €93,656 | €668,012 | +€574,356 | +613.3% |
| Current investments | 50/53 | €300,000 | €539,346 | +€239,346 | +79.8% |
| Cash at bank and in hand | 54/58 | €140,701 | €273,176 | +€132,475 | +94.2% |
| Deferred charges and accrued income | 490/1 | €9,728 | €11,183 | +€1,455 | +15.0% |
| Total equity and liabilities | 10/49 | €10,303,904 | €10,993,487 | +€689,582 | +6.7% |
| Equity | 10/15 | €3,395,648 | €3,220,569 | -€175,079 | -5.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €3,375,197 | €3,200,117 | -€175,079 | -5.2% |
| Distributable reserves | 133 | €3,375,197 | €3,200,117 | -€175,079 | -5.2% |
| Amounts payable | 17/49 | €6,908,256 | €7,772,918 | +€864,662 | +12.5% |
| Amounts payable after more than one year | 17 | €4,728,483 | €5,421,144 | +€692,661 | +14.6% |
| Financial debts | 170/4 | €4,728,483 | €5,421,144 | +€692,661 | +14.6% |
| Amounts payable within one year | 42/48 | €2,131,664 | €2,272,950 | +€141,286 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €513,840 | €592,675 | +€78,835 | +15.3% |
| Financial debts | 43 | €101,256 | - | -€101,256 | |
| Credit institutions | 430/8 | €101,256 | - | -€101,256 | |
| Trade debts | 44 | €57,382 | - | -€57,382 | |
| Suppliers | 440/4 | €57,382 | - | -€57,382 | |
| Taxes, remuneration and social security | 45 | €153,653 | €41,003 | -€112,649 | -73.3% |
| Taxes | 450/3 | €153,653 | €41,003 | -€112,649 | -73.3% |
| Other amounts payable | 47/48 | €1,305,533 | €1,639,272 | +€333,738 | +25.6% |
| Accrued charges and deferred income | 492/3 | €48,109 | €78,824 | +€30,715 | +63.8% |
| Non-recurring operating income | 76A | €378,235 | €40,912 | -€337,323 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707,567 | €569,181 | -€138,385 | -19.6% |
| Other operating charges | 640/8 | €57,319 | €64,420 | +€7,102 | +12.4% |
| Gross operating margin | 9900 | €1,718,595 | €1,825,384 | +€106,789 | +6.2% |
| Operating profit (loss) | 9901 | €953,710 | €1,191,783 | +€238,073 | +25.0% |
| Financial income | 75/76B | €2,573 | €5,944 | +€3,371 | +131.0% |
| Recurring financial income | 75 | €2,573 | €5,944 | +€3,371 | +131.0% |
| Financial charges | 65/66B | €167,474 | €207,386 | +€39,911 | +23.8% |
| Recurring financial charges | 65 | €167,474 | €204,886 | +€37,411 | +22.3% |
| Non-recurring financial charges | 66B | - | €2,500 | +€2,500 | |
| Profit (loss) for the period before taxes | 9903 | €788,809 | €990,341 | +€201,532 | +25.5% |
| Income taxes | 67/77 | €246,674 | €309,741 | +€63,067 | +25.6% |
| Profit (loss) for the period | 9904 | €542,135 | €680,600 | +€138,465 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €542,135 | €680,600 | +€138,465 | +25.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.