ROAM TECHNOLOGY: 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.
What changed
ROAM TECHNOLOGY
NACE 20.412, Manufacture of chemicals and chemical products
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€2.5m
2023 · €1.2m+€1.4m
Equity
€10.9m
2023 · €8.4m+€2.5m
Cash
€320,453
2023 · €228,131+€92,321
Balance sheet total
€19.6m
2023 · €19.0m+€578,831
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+30.7%), from €3.5m to €4.5m
of which Other amounts receivable: +€862,834
- Tangible fixed assets -€465,491
down €465,491 (-8.9%), from €5.3m to €4.8m
Equity and liabilities
- Reserves +€2.5m
up €2.5m (+34.7%), from €7.3m to €9.9m
of which Distributable reserves: +€2.6m
- Debts after one year -€1.4m
down €1.4m (-23.3%), from €5.8m to €4.5m
of which Financial debts: -€1.3m
- Other debts -€596,457
down €596,457 (-94.3%), from €632,322 to €35,865
- Trade debts +€273,174
up €273,174 (+17.3%), from €1.6m to €1.9m
Income statement
- Turnover +€3.2m
up €3.2m (+20.8%), from €15.3m to €18.5m
- Goods and materials +€976,285
up €976,285 (+21.2%), from €4.6m to €5.6m
of which Purchases: +€733,403
- Services and other goods +€550,265
up €550,265 (+10.1%), from €5.4m to €6.0m
- Taxes +€464,857
up €464,857 (+113%), from €411,753 to €876,610
of which Taxes: +€474,748
From the 2023 result to the 2024 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.
Result 2023
€1.2m
Turnover
+€3.2m
Other operating income
-€112,471
Goods and materials
-€976,285
Services and other goods
-€550,265
Staff costs
+€130,374
Depreciation
-€126,549
Write-downs
+€171,917
Other operating charges
+€27,556
Other operating items
+€37,248
Financial income
+€293
Financial charges
+€50,065
Taxes
-€464,857
Result 2024
€2.5m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.2m
Investment
-€798,658
Financing
-€1.3m
Cash 2023
€228,131
From operations (derived)
+€2.2m
Net result for the year
+€2.5m
Depreciation
+€1.3m
Stocks and contracts
+€70,166
Receivables within one year
-€1.1m
Deferred charges and accrued income
-€44,112
Provisions
-€24,632
Trade debts
+€273,174
Tax, wage and social debts
-€190,224
Advances received
-€29,295
Other debts
-€596,457
Accrued charges and deferred income
-€44,042
Investment (derived)
-€798,658
Investment in fixed assets (net)
-€798,658
Financing
-€1.3m
Debts after one year
-€1.4m
Current portion of long-term debt
+€163,535
Short-term financial debts
-€151,983
Cash 2024
€320,453
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,019,030 | €19,597,860 | +€578,831 | +3.0% |
| Fixed assets | 21/28 | €13,705,271 | €13,154,292 | -€550,979 | -4.0% |
| Intangible fixed assets | 21 | €2,266,042 | €2,180,554 | -€85,488 | -3.8% |
| Tangible fixed assets | 22/27 | €5,255,277 | €4,789,785 | -€465,491 | -8.9% |
| Land and buildings | 22 | €2,611,444 | €2,470,938 | -€140,506 | -5.4% |
| Plant, machinery and equipment | 23 | €1,294,438 | €1,134,959 | -€159,479 | -12.3% |
| Furniture and vehicles | 24 | €49,517 | €33,997 | -€15,520 | -31.3% |
| Leasing and similar rights | 25 | €1,299,877 | €1,149,891 | -€149,986 | -11.5% |
| Financial fixed assets | 28 | €6,183,952 | €6,183,952 | = | 0.0% |
| Affiliated companies | 280/1 | €6,171,352 | €6,171,352 | = | 0.0% |
| Participating interests | 280 | €6,171,352 | €6,171,352 | = | 0.0% |
| Other financial fixed assets | 284/8 | €12,600 | €12,600 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €12,600 | €12,600 | = | 0.0% |
| Current assets | 29/58 | €5,313,759 | €6,443,569 | +€1.1m | +21.3% |
| Stocks and contracts in progress | 3 | €1,520,870 | €1,450,704 | -€70,166 | -4.6% |
| Stocks | 30/36 | €1,520,870 | €1,450,704 | -€70,166 | -4.6% |
| Raw materials and consumables | 30/31 | €1,095,145 | €753,809 | -€341,337 | -31.2% |
| Work in progress | 32 | €97,191 | €117,071 | +€19,880 | +20.5% |
| Finished goods | 33 | €225,564 | €377,182 | +€151,619 | +67.2% |
| Goods purchased for resale | 34 | €102,970 | €202,642 | +€99,672 | +96.8% |
| Amounts receivable within one year | 40/41 | €3,465,433 | €4,528,976 | +€1.1m | +30.7% |
| Trade receivables | 40 | €2,780,267 | €2,980,976 | +€200,709 | +7.2% |
| Other amounts receivable | 41 | €685,166 | €1,547,999 | +€862,834 | +126% |
| Cash at bank and in hand | 54/58 | €228,131 | €320,453 | +€92,321 | +40.5% |
| Deferred charges and accrued income | 490/1 | €99,325 | €143,437 | +€44,112 | +44.4% |
| Total equity and liabilities | 10/49 | €19,019,030 | €19,597,860 | +€578,831 | +3.0% |
| Equity | 10/15 | €8,364,231 | €10,901,661 | +€2.5m | +30.3% |
| Contributions | 10/11 | €1,049,550 | €1,049,550 | = | 0.0% |
| Capital | 10 | €1,049,550 | €1,049,550 | = | 0.0% |
| Issued capital | 100 | €1,049,550 | €1,049,550 | = | 0.0% |
| Reserves | 13 | €7,314,681 | €9,852,111 | +€2.5m | +34.7% |
| Non-distributable reserves | 130/1 | €104,955 | €104,955 | = | 0.0% |
| Legal reserve | 130 | €104,955 | €104,955 | = | 0.0% |
| Tax-exempt reserves | 132 | €652,458 | €578,561 | -€73,897 | -11.3% |
| Distributable reserves | 133 | €6,557,267 | €9,168,595 | +€2.6m | +39.8% |
| Provisions and deferred taxes | 16 | €151,279 | €126,647 | -€24,632 | -16.3% |
| Deferred taxes | 168 | €151,279 | €126,647 | -€24,632 | -16.3% |
| Amounts payable | 17/49 | €10,503,519 | €8,569,552 | -€1.9m | -18.4% |
| Amounts payable after more than one year | 17 | €5,835,495 | €4,476,820 | -€1.4m | -23.3% |
| Financial debts | 170/4 | €5,785,495 | €4,476,820 | -€1.3m | -22.6% |
| Subordinated loans | 170 | €974,950 | €702,416 | -€272,534 | -28.0% |
| Leasing and similar obligations | 172 | €1,049,375 | €843,316 | -€206,060 | -19.6% |
| Credit institutions | 173 | €3,761,170 | €2,931,088 | -€830,082 | -22.1% |
| Trade debts | 175 | €50,000 | - | -€50,000 | |
| Suppliers | 1750 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €4,568,673 | €4,037,423 | -€531,250 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €1,144,742 | €1,308,277 | +€163,535 | +14.3% |
| Financial debts | 43 | €287,196 | €135,214 | -€151,983 | -52.9% |
| Credit institutions | 430/8 | €287,196 | €135,214 | -€151,983 | -52.9% |
| Trade debts | 44 | €1,581,257 | €1,854,431 | +€273,174 | +17.3% |
| Suppliers | 440/4 | €1,581,257 | €1,854,431 | +€273,174 | +17.3% |
| Advances received on contracts in progress | 46 | €29,295 | - | -€29,295 | |
| Taxes, remuneration and social security | 45 | €893,861 | €703,637 | -€190,224 | -21.3% |
| Taxes | 450/3 | €207,669 | €197,566 | -€10,103 | -4.9% |
| Remuneration and social security | 454/9 | €686,193 | €506,071 | -€180,122 | -26.2% |
| Other amounts payable | 47/48 | €632,322 | €35,865 | -€596,457 | -94.3% |
| Accrued charges and deferred income | 492/3 | €99,351 | €55,308 | -€44,042 | -44.3% |
| Operating income | 70/76A | €15,796,348 | €18,907,879 | +€3.1m | +19.7% |
| Turnover | 70 | €15,332,655 | €18,519,409 | +€3.2m | +20.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €222,255 | €271,170 | +€48,915 | +22.0% |
| Other operating income | 74 | €229,771 | €117,300 | -€112,471 | -48.9% |
| Non-recurring operating income | 76A | €11,667 | - | -€11,667 | |
| Operating charges | 60/66A | €13,971,888 | €15,295,141 | +€1.3m | +9.5% |
| Goods for resale, raw materials and consumables | 60 | €4,594,367 | €5,570,652 | +€976,285 | +21.2% |
| Purchases | 600/8 | €4,495,913 | €5,229,316 | +€733,403 | +16.3% |
| Change in stocks: decrease (increase) | 609 | €98,453 | €341,336 | +€242,883 | +247% |
| Services and other goods | 61 | €5,443,067 | €5,993,333 | +€550,265 | +10.1% |
| Remuneration, social security and pensions | 62 | €2,652,883 | €2,522,509 | -€130,374 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,223,088 | €1,349,637 | +€126,549 | +10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,775 | -€184,692 | -€171,917 | -1,346% |
| Other operating charges | 640/8 | €71,258 | €43,702 | -€27,556 | -38.7% |
| Operating profit (loss) | 9901 | €1,824,460 | €3,612,738 | +€1.8m | +98.0% |
| Financial income | 75/76B | €11,153 | €11,446 | +€293 | +2.6% |
| Recurring financial income | 75 | €11,153 | €11,446 | +€293 | +2.6% |
| Income from current assets | 751 | €1,667 | €2,333 | +€666 | +40.0% |
| Other financial income | 752/9 | €9,486 | €9,113 | -€373 | -3.9% |
| Financial charges | 65/66B | €284,841 | €234,777 | -€50,065 | -17.6% |
| Recurring financial charges | 65 | €284,841 | €234,777 | -€50,065 | -17.6% |
| Debt charges | 650 | €213,985 | €200,190 | -€13,795 | -6.4% |
| Other financial charges | 652/9 | €70,857 | €34,587 | -€36,270 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €1,550,772 | €3,389,408 | +€1.8m | +119% |
| Transfer from deferred taxes | 780 | €24,632 | €24,632 | = | 0.0% |
| Income taxes | 67/77 | €411,753 | €876,610 | +€464,857 | +113% |
| Taxes | 670/3 | €411,753 | €886,501 | +€474,748 | +115% |
| Tax adjustments and reversals of tax provisions | 77 | - | €9,891 | +€9,891 | |
| Profit (loss) for the period | 9904 | €1,163,652 | €2,537,430 | +€1.4m | +118% |
| Transfer from tax-exempt reserves | 789 | €73,897 | €73,897 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,237,549 | €2,611,328 | +€1.4m | +111% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.