Constructie ROMA: 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.
Constructie ROMA
Largest movements
- Cash -€51,696
down €51,696 (-22.5%), from €229,398 to €177,702
mainly Contributions, distributions and other (-€90,049) and Current investments (-€50,000)
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Receivables within one year +€14,200
up €14,200 (+46.3%), from €30,670 to €44,870
of which Trade receivables: +€9,244
- Stocks and contracts -€9,698
down €9,698 (-6.4%), from €150,852 to €141,154
- Tangible fixed assets -€7,873
down €7,873 (-34.5%), from €22,817 to €14,944
of which Furniture and vehicles: -€7,076
- Reserves -€73,235
down €73,235 (-60.5%), from €121,029 to €47,794
of which Distributable reserves: -€73,235
- Other debts +€64,019
up €64,019 (+297%), from €21,527 to €85,546
- Gross operating margin -€60,416
down €60,416 (-69.5%), from €86,927 to €26,511
- Taxes +€5,871
up €5,871 (+264%), from €2,226 to €8,097
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 | €539,579 | €531,478 | -€8,101 | -1.5% |
| Fixed assets | 21/28 | €22,951 | €15,078 | -€7,873 | -34.3% |
| Tangible fixed assets | 22/27 | €22,817 | €14,944 | -€7,873 | -34.5% |
| Plant, machinery and equipment | 23 | €2,134 | €1,338 | -€796 | -37.3% |
| Furniture and vehicles | 24 | €20,682 | €13,606 | -€7,076 | -34.2% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €516,628 | €516,400 | -€228 | 0.0% |
| Stocks and contracts in progress | 3 | €150,852 | €141,154 | -€9,698 | -6.4% |
| Stocks | 30/36 | €150,852 | €141,154 | -€9,698 | -6.4% |
| Amounts receivable within one year | 40/41 | €30,670 | €44,870 | +€14,200 | +46.3% |
| Trade receivables | 40 | €19,870 | €29,114 | +€9,244 | +46.5% |
| Other amounts receivable | 41 | €10,800 | €15,756 | +€4,956 | +45.9% |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €229,398 | €177,702 | -€51,696 | -22.5% |
| Deferred charges and accrued income | 490/1 | €5,708 | €2,674 | -€3,034 | -53.1% |
| Total equity and liabilities | 10/49 | €539,579 | €531,478 | -€8,101 | -1.5% |
| Equity | 10/15 | €508,708 | €435,473 | -€73,235 | -14.4% |
| Contributions | 10/11 | €387,679 | €387,679 | = | 0.0% |
| Reserves | 13 | €121,029 | €47,794 | -€73,235 | -60.5% |
| Tax-exempt reserves | 132 | €25,762 | €25,762 | = | 0.0% |
| Distributable reserves | 133 | €95,267 | €22,032 | -€73,235 | -76.9% |
| Amounts payable | 17/49 | €30,871 | €96,005 | +€65,134 | +211% |
| Amounts payable within one year | 42/48 | €30,871 | €96,005 | +€65,134 | +211% |
| Financial debts | 43 | €56 | €56 | = | 0.0% |
| Credit institutions | 430/8 | €56 | €56 | = | 0.0% |
| Trade debts | 44 | €6,666 | €3,646 | -€3,020 | -45.3% |
| Suppliers | 440/4 | €6,666 | €3,646 | -€3,020 | -45.3% |
| Taxes, remuneration and social security | 45 | €2,622 | €6,757 | +€4,135 | +158% |
| Taxes | 450/3 | €1,622 | €6,757 | +€5,135 | +317% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €21,527 | €85,546 | +€64,019 | +297% |
| Non-recurring operating income | 76A | €30,874 | - | -€30,874 | |
| Remuneration, social security and pensions | 62 | €861 | - | -€861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,873 | €7,873 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,263 | €1,287 | +€24 | +1.9% |
| Gross operating margin | 9900 | €86,927 | €26,511 | -€60,416 | -69.5% |
| Operating profit (loss) | 9901 | €76,931 | €17,351 | -€59,579 | -77.4% |
| Financial income | 75/76B | €7,131 | €7,819 | +€688 | +9.6% |
| Recurring financial income | 75 | €7,131 | €7,819 | +€688 | +9.6% |
| Financial charges | 65/66B | €142 | €259 | +€117 | +82.1% |
| Recurring financial charges | 65 | €142 | €259 | +€117 | +82.1% |
| Profit (loss) for the period before taxes | 9903 | €83,919 | €24,911 | -€59,009 | -70.3% |
| Income taxes | 67/77 | €2,226 | €8,097 | +€5,871 | +264% |
| Profit (loss) for the period | 9904 | €81,693 | €16,813 | -€64,880 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,693 | €16,813 | -€64,880 | -79.4% |
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 13 October 2026 via checked.be.