ROME 2: 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 2
Largest movements
- Stocks and contracts +€82,721
new in 2025: €82,721
- Tangible fixed assets -€53,691
down €53,691 (-100.0%), from €53,691 to €0
- Cash -€46,254
down €46,254 (-73.0%), from €63,331 to €17,076
mainly Net result for the year (-€83,837) and Stocks and contracts (-€82,721)
- Receivables within one year +€7,813
new in 2025: €7,813
- Deferred charges and accrued income +€1,551
new in 2025: €1,551
- Profit (loss) carried forward -€83,837
down €83,837, from €9,843 to -€73,994
- Trade debts +€65,637
up €65,637 (+4064.2%), from €1,615 to €67,252
- Accrued charges and deferred income +€12,336
new in 2025: €12,336
- Tax, wage and social debts -€1,996
down €1,996 (-100.0%), from €1,996 to €0
- Gross operating margin -€93,437
down €93,437, from €21,953 to -€71,484
- Depreciation -€2,607
down €2,607 (-100.0%), from €2,607 to €0
- Taxes -€2,013
down €2,013 (-98.7%), from €2,039 to €26
- Other operating charges +€803
up €803 (+6.8%), from €11,794 to €12,597
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 | €117,022 | €109,162 | -€7,860 | -6.7% |
| Fixed assets | 21/28 | €53,691 | €0 | -€53,691 | -100.0% |
| Tangible fixed assets | 22/27 | €53,691 | €0 | -€53,691 | -100.0% |
| Land and buildings | 22 | €53,691 | €0 | -€53,691 | -100.0% |
| Current assets | 29/58 | €63,331 | €109,162 | +€45,831 | +72.4% |
| Stocks and contracts in progress | 3 | - | €82,721 | +€82,721 | |
| Stocks | 30/36 | - | €82,721 | +€82,721 | |
| Amounts receivable within one year | 40/41 | - | €7,813 | +€7,813 | |
| Other amounts receivable | 41 | - | €7,813 | +€7,813 | |
| Cash at bank and in hand | 54/58 | €63,331 | €17,076 | -€46,254 | -73.0% |
| Deferred charges and accrued income | 490/1 | - | €1,551 | +€1,551 | |
| Total equity and liabilities | 10/49 | €117,022 | €109,162 | -€7,860 | -6.7% |
| Equity | 10/15 | €113,411 | €29,574 | -€83,837 | -73.9% |
| Contributions | 10/11 | €12,376 | €12,376 | = | 0.0% |
| Reserves | 13 | €91,192 | €91,192 | = | 0.0% |
| Distributable reserves | 133 | €91,192 | €91,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,843 | -€73,994 | -€83,837 | |
| Amounts payable | 17/49 | €3,611 | €79,588 | +€75,977 | +2104.2% |
| Amounts payable within one year | 42/48 | €3,611 | €67,252 | +€63,641 | +1762.5% |
| Trade debts | 44 | €1,615 | €67,252 | +€65,637 | +4064.2% |
| Suppliers | 440/4 | €1,615 | €67,252 | +€65,637 | +4064.2% |
| Taxes, remuneration and social security | 45 | €1,996 | €0 | -€1,996 | -100.0% |
| Taxes | 450/3 | €1,996 | €0 | -€1,996 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €12,336 | +€12,336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,607 | €0 | -€2,607 | -100.0% |
| Other operating charges | 640/8 | €11,794 | €12,597 | +€803 | +6.8% |
| Gross operating margin | 9900 | €21,953 | -€71,484 | -€93,437 | |
| Operating profit (loss) | 9901 | €7,553 | -€84,081 | -€91,634 | |
| Financial income | 75/76B | €144 | €292 | +€148 | +102.5% |
| Recurring financial income | 75 | €144 | €292 | +€148 | +102.5% |
| Financial charges | 65/66B | €63 | €22 | -€41 | -65.2% |
| Recurring financial charges | 65 | €63 | €22 | -€41 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €7,634 | -€83,811 | -€91,445 | |
| Income taxes | 67/77 | €2,039 | €26 | -€2,013 | -98.7% |
| Profit (loss) for the period | 9904 | €5,595 | -€83,837 | -€89,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,595 | -€83,837 | -€89,432 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.