ROME & PARTNERS: 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.
ROME & PARTNERS
Largest movements
- Cash +€361,872
up €361,872 (+59.8%), from €605,246 to €967,118
mainly Net result for the year (+€328,015) and Other debts (+€325,398)
- Current investments -€300,000
down €300,000 (-80.0%), from €375,000 to €75,000
- Tangible fixed assets +€30,080
up €30,080 (+5.3%), from €572,798 to €602,878
of which Other tangible fixed assets: +€39,438
- Receivables within one year -€28,922
down €28,922 (-14.1%), from €205,433 to €176,511
of which Trade receivables: -€38,820
- Profit (loss) carried forward -€530,985
down €530,985 (-99.9%), from €531,744 to €759
- Other debts +€325,398
up €325,398 (+56.6%), from €574,487 to €899,885
- Reserves +€275,000
up €275,000 (+80.2%), from €342,962 to €617,962
of which Distributable reserves: +€275,000
- Tax, wage and social debts +€38,561
up €38,561 (+22.6%), from €170,556 to €209,118
of which Taxes: +€26,719
- Debts after one year -€35,884
no longer reported in 2025 (was €35,884)
- Write-downs +€29,413
up €29,413 (+78,434%), from €38 to €29,450
- Gross operating margin +€24,966
up €24,966 (+3.2%), from €776,758 to €801,724
- Depreciation +€16,810
up €16,810 (+21.4%), from €78,722 to €95,532
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 | €1,785,074 | €1,850,286 | +€65,213 | +3.7% |
| Fixed assets | 21/28 | €589,925 | €620,005 | +€30,080 | +5.1% |
| Tangible fixed assets | 22/27 | €572,798 | €602,878 | +€30,080 | +5.3% |
| Land and buildings | 22 | €282,514 | €255,120 | -€27,394 | -9.7% |
| Plant, machinery and equipment | 23 | €8,491 | €7,712 | -€778 | -9.2% |
| Furniture and vehicles | 24 | €67,410 | €86,224 | +€18,814 | +27.9% |
| Other tangible fixed assets | 26 | €214,384 | €253,822 | +€39,438 | +18.4% |
| Financial fixed assets | 28 | €17,128 | €17,128 | = | 0.0% |
| Current assets | 29/58 | €1,195,149 | €1,230,281 | +€35,133 | +2.9% |
| Amounts receivable within one year | 40/41 | €205,433 | €176,511 | -€28,922 | -14.1% |
| Trade receivables | 40 | €202,913 | €164,093 | -€38,820 | -19.1% |
| Other amounts receivable | 41 | €2,520 | €12,418 | +€9,898 | +393% |
| Current investments | 50/53 | €375,000 | €75,000 | -€300,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €605,246 | €967,118 | +€361,872 | +59.8% |
| Deferred charges and accrued income | 490/1 | €9,469 | €11,652 | +€2,183 | +23.1% |
| Total equity and liabilities | 10/49 | €1,785,074 | €1,850,286 | +€65,213 | +3.7% |
| Equity | 10/15 | €937,106 | €681,121 | -€255,985 | -27.3% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Reserves | 13 | €342,962 | €617,962 | +€275,000 | +80.2% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Other | 1319 | €6,860 | €6,860 | = | 0.0% |
| Distributable reserves | 133 | €336,102 | €611,102 | +€275,000 | +81.8% |
| Profit (loss) carried forward | 14 | €531,744 | €759 | -€530,985 | -99.9% |
| Amounts payable | 17/49 | €847,968 | €1,169,165 | +€321,198 | +37.9% |
| Amounts payable after more than one year | 17 | €35,884 | - | -€35,884 | |
| Financial debts | 170/4 | €35,884 | - | -€35,884 | |
| Amounts payable within one year | 42/48 | €812,084 | €1,169,165 | +€357,081 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €38,669 | €35,884 | -€2,786 | -7.2% |
| Trade debts | 44 | €28,371 | €24,279 | -€4,092 | -14.4% |
| Suppliers | 440/4 | €28,371 | €24,279 | -€4,092 | -14.4% |
| Taxes, remuneration and social security | 45 | €170,556 | €209,118 | +€38,561 | +22.6% |
| Taxes | 450/3 | €154,713 | €181,432 | +€26,719 | +17.3% |
| Remuneration and social security | 454/9 | €15,843 | €27,686 | +€11,843 | +74.7% |
| Other amounts payable | 47/48 | €574,487 | €899,885 | +€325,398 | +56.6% |
| Non-recurring operating income | 76A | €3,348 | €4,977 | +€1,629 | +48.6% |
| Remuneration, social security and pensions | 62 | €173,294 | €166,842 | -€6,453 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,722 | €95,532 | +€16,810 | +21.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €38 | €29,450 | +€29,413 | +78,434% |
| Other operating charges | 640/8 | €20,930 | €15,086 | -€5,844 | -27.9% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €776,758 | €801,724 | +€24,966 | +3.2% |
| Operating profit (loss) | 9901 | €503,773 | €493,813 | -€9,960 | -2.0% |
| Financial income | 75/76B | €13,963 | €7,810 | -€6,153 | -44.1% |
| Recurring financial income | 75 | €13,963 | €7,810 | -€6,153 | -44.1% |
| Financial charges | 65/66B | €29,172 | €28,864 | -€308 | -1.1% |
| Recurring financial charges | 65 | €29,172 | €28,864 | -€308 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €488,564 | €472,760 | -€15,804 | -3.2% |
| Income taxes | 67/77 | €152,462 | €144,745 | -€7,717 | -5.1% |
| Profit (loss) for the period | 9904 | €336,102 | €328,015 | -€8,087 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €336,102 | €328,015 | -€8,087 | -2.4% |
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 19 October 2026 via checked.be.