ROMAC SERVICES: 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.
ROMAC SERVICES
Largest movements
- Receivables within one year +€34,550
up €34,550 (+101%), from €34,224 to €68,774
of which Trade receivables: +€41,262
- Tangible fixed assets -€11,402
down €11,402 (-29.0%), from €39,282 to €27,880
- Cash -€986
down €986 (-51.7%), from €1,906 to €920
mainly Receivables within one year (-€34,550) and Debts after one year (-€10,185)
- Profit (loss) carried forward +€30,502
up €30,502 (+272%), from €11,220 to €41,723
- Debts after one year -€10,185
down €10,185 (-38.8%), from €26,241 to €16,056
- Other debts +€3,245
new in 2025: €3,245
- Trade debts -€1,377
down €1,377 (-17.0%), from €8,119 to €6,742
- Gross operating margin +€43,050
up €43,050 (+3,078%), from €1,399 to €44,449
- Other operating charges -€17,889
down €17,889 (-93.8%), from €19,067 to €1,178
- Write-downs +€16,224
no longer reported in 2025 (was -€16,224)
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 | €76,021 | €98,525 | +€22,504 | +29.6% |
| Fixed assets | 21/28 | €39,282 | €27,880 | -€11,402 | -29.0% |
| Tangible fixed assets | 22/27 | €39,282 | €27,880 | -€11,402 | -29.0% |
| Furniture and vehicles | 24 | €39,282 | €27,880 | -€11,402 | -29.0% |
| Current assets | 29/58 | €36,739 | €70,645 | +€33,906 | +92.3% |
| Amounts receivable within one year | 40/41 | €34,224 | €68,774 | +€34,550 | +101% |
| Trade receivables | 40 | €27,036 | €68,298 | +€41,262 | +153% |
| Other amounts receivable | 41 | €7,189 | €476 | -€6,712 | -93.4% |
| Cash at bank and in hand | 54/58 | €1,906 | €920 | -€986 | -51.7% |
| Deferred charges and accrued income | 490/1 | €609 | €951 | +€343 | +56.3% |
| Total equity and liabilities | 10/49 | €76,021 | €98,525 | +€22,504 | +29.6% |
| Equity | 10/15 | €31,680 | €62,183 | +€30,502 | +96.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,220 | €41,723 | +€30,502 | +272% |
| Amounts payable | 17/49 | €44,341 | €36,343 | -€7,998 | -18.0% |
| Amounts payable after more than one year | 17 | €26,241 | €16,056 | -€10,185 | -38.8% |
| Financial debts | 170/4 | €26,241 | €16,056 | -€10,185 | -38.8% |
| Amounts payable within one year | 42/48 | €18,100 | €20,286 | +€2,186 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €9,788 | €10,185 | +€397 | +4.1% |
| Trade debts | 44 | €8,119 | €6,742 | -€1,377 | -17.0% |
| Suppliers | 440/4 | €8,119 | €6,742 | -€1,377 | -17.0% |
| Taxes, remuneration and social security | 45 | €193 | €114 | -€79 | -40.8% |
| Taxes | 450/3 | €193 | €114 | -€79 | -40.8% |
| Other amounts payable | 47/48 | - | €3,245 | +€3,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,402 | €11,402 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,224 | - | +€16,224 | |
| Other operating charges | 640/8 | €19,067 | €1,178 | -€17,889 | -93.8% |
| Gross operating margin | 9900 | €1,399 | €44,449 | +€43,050 | +3,078% |
| Operating profit (loss) | 9901 | -€12,846 | €31,869 | +€44,715 | |
| Financial income | 75/76B | €270 | €324 | +€54 | +20.0% |
| Recurring financial income | 75 | €270 | €324 | +€54 | +20.0% |
| Financial charges | 65/66B | €1,849 | €1,577 | -€272 | -14.7% |
| Recurring financial charges | 65 | €1,849 | €1,577 | -€272 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,425 | €30,617 | +€45,041 | |
| Income taxes | 67/77 | €193 | €114 | -€79 | -40.8% |
| Profit (loss) for the period | 9904 | -€14,618 | €30,502 | +€45,120 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,618 | €30,502 | +€45,120 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.