ROM GROUP: 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.
ROM GROUP
Largest movements
- Receivables within one year -€86,792
down €86,792 (-46.0%), from €188,822 to €102,031
of which Trade receivables: -€106,485
- Cash -€5,896
down €5,896 (-99.9%), from €5,900 to €5
mainly Trade debts (-€134,827)
- Trade debts -€134,827
down €134,827 (-88.9%), from €151,657 to €16,830
of which Bills of exchange payable: -€149,928
- Profit (loss) carried forward +€25,218
up €25,218 (+85.2%), from €29,591 to €54,809
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€4,522
up €4,522 (+83.5%), from €5,414 to €9,936
- Turnover -€207,460
no longer reported in 2023 (was €207,460)
- Purchases and services -€202,869
no longer reported in 2023 (was €202,869)
- Gross operating margin +€26,716
up €26,716 (+325%), from €8,208 to €34,924
- Taxes +€7,426
up €7,426 (+365%), from €2,035 to €9,461
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,723 | €102,035 | -€92,687 | -47.6% |
| Current assets | 29/58 | €194,723 | €102,035 | -€92,687 | -47.6% |
| Amounts receivable within one year | 40/41 | €188,822 | €102,031 | -€86,792 | -46.0% |
| Trade receivables | 40 | €172,730 | €66,245 | -€106,485 | -61.6% |
| Other amounts receivable | 41 | €16,092 | €35,786 | +€19,694 | +122% |
| Cash at bank and in hand | 54/58 | €5,900 | €5 | -€5,896 | -99.9% |
| Total equity and liabilities | 10/49 | €194,723 | €102,035 | -€92,687 | -47.6% |
| Equity | 10/15 | €37,651 | €75,269 | +€37,618 | +99.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €29,591 | €54,809 | +€25,218 | +85.2% |
| Amounts payable | 17/49 | €157,071 | €26,766 | -€130,305 | -83.0% |
| Amounts payable within one year | 42/48 | €157,071 | €26,766 | -€130,305 | -83.0% |
| Trade debts | 44 | €151,657 | €16,830 | -€134,827 | -88.9% |
| Suppliers | 440/4 | €1,729 | €16,830 | +€15,101 | +873% |
| Bills of exchange payable | 441 | €149,928 | - | -€149,928 | |
| Taxes, remuneration and social security | 45 | €5,414 | €9,936 | +€4,522 | +83.5% |
| Taxes | 450/3 | €5,414 | €9,936 | +€4,522 | +83.5% |
| Turnover | 70 | €207,460 | - | -€207,460 | |
| Goods, raw materials, services and sundry goods | 60/61 | €202,869 | - | -€202,869 | |
| Other operating charges | 640/8 | €1,328 | €735 | -€593 | -44.6% |
| Gross operating margin | 9900 | €8,208 | €34,924 | +€26,716 | +325% |
| Operating profit (loss) | 9901 | €6,880 | €34,188 | +€27,308 | +397% |
| Financial income | 75/76B | - | €1,258 | +€1,258 | |
| Recurring financial income | 75 | - | €1,258 | +€1,258 | |
| Financial charges | 65/66B | €888 | €767 | -€121 | -13.6% |
| Recurring financial charges | 65 | €888 | €767 | -€121 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €5,992 | €34,679 | +€28,687 | +479% |
| Income taxes | 67/77 | €2,035 | €9,461 | +€7,426 | +365% |
| Profit (loss) for the period | 9904 | €3,957 | €25,218 | +€21,261 | +537% |
| Profit (loss) for the period to be appropriated | 9905 | €3,957 | €25,218 | +€21,261 | +537% |
Source: filed annual accounts (NBB), financial years ended 30 November 2022 and 30 November 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.