Romaconstruction: 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.
Romaconstruction
Largest movements
- Receivables within one year +€93,753
up €93,753 (+27.9%), from €336,308 to €430,061
of which Trade receivables: +€98,635
- Stocks and contracts -€80,684
down €80,684 (-80.4%), from €100,372 to €19,687
- Tangible fixed assets -€13,143
down €13,143 (-5.9%), from €221,442 to €208,299
of which Land and buildings: -€14,700
- Trade debts -€68,561
down €68,561 (-45.0%), from €152,361 to €83,799
- Debts after one year +€46,639
up €46,639 (+18.0%), from €259,283 to €305,921
- Tax, wage and social debts -€26,111
down €26,111 (-21.2%), from €122,987 to €96,876
of which Taxes: -€39,171
- Other debts +€22,747
up €22,747 (+38.3%), from €59,336 to €82,083
- Profit (loss) carried forward +€13,115
up €13,115 (+36.6%), from €35,863 to €48,979
- Turnover -€269,612
down €269,612 (-23.0%), from €1.2m to €901,572
- Purchases and services -€214,074
down €214,074 (-23.2%), from €920,986 to €706,913
- Gross operating margin -€56,182
down €56,182 (-18.9%), from €297,107 to €240,924
- Staff costs -€46,482
down €46,482 (-22.3%), from €208,392 to €161,910
- Other operating charges -€11,835
down €11,835 (-68.9%), from €17,170 to €5,336
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €715,354 | €701,748 | -€13,606 | -1.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €259,533 | €239,390 | -€20,143 | -7.8% |
| Intangible fixed assets | 21 | €37,191 | €30,191 | -€7,000 | -18.8% |
| Tangible fixed assets | 22/27 | €221,442 | €208,299 | -€13,143 | -5.9% |
| Land and buildings | 22 | €212,396 | €197,696 | -€14,700 | -6.9% |
| Plant, machinery and equipment | 23 | €2,397 | €3,426 | +€1,029 | +42.9% |
| Furniture and vehicles | 24 | €4,296 | €5,144 | +€848 | +19.7% |
| Other tangible fixed assets | 26 | €2,353 | €2,033 | -€320 | -13.6% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €455,821 | €462,358 | +€6,537 | +1.4% |
| Stocks and contracts in progress | 3 | €100,372 | €19,687 | -€80,684 | -80.4% |
| Stocks | 30/36 | €100,372 | €19,687 | -€80,684 | -80.4% |
| Amounts receivable within one year | 40/41 | €336,308 | €430,061 | +€93,753 | +27.9% |
| Trade receivables | 40 | €311,096 | €409,731 | +€98,635 | +31.7% |
| Other amounts receivable | 41 | €25,212 | €20,330 | -€4,882 | -19.4% |
| Cash at bank and in hand | 54/58 | €14,393 | €9,917 | -€4,476 | -31.1% |
| Deferred charges and accrued income | 490/1 | €4,748 | €2,692 | -€2,056 | -43.3% |
| Total equity and liabilities | 10/49 | €715,354 | €701,748 | -€13,606 | -1.9% |
| Equity | 10/15 | €67,925 | €81,040 | +€13,115 | +19.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,062 | €27,062 | = | 0.0% |
| Distributable reserves | 133 | €27,062 | €27,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,863 | €48,979 | +€13,115 | +36.6% |
| Amounts payable | 17/49 | €647,429 | €620,708 | -€26,721 | -4.1% |
| Amounts payable after more than one year | 17 | €259,283 | €305,921 | +€46,639 | +18.0% |
| Financial debts | 170/4 | €259,283 | €305,921 | +€46,639 | +18.0% |
| Amounts payable within one year | 42/48 | €385,696 | €314,786 | -€70,910 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €46,213 | €52,028 | +€5,815 | +12.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €152,361 | €83,799 | -€68,561 | -45.0% |
| Suppliers | 440/4 | €152,361 | €83,799 | -€68,561 | -45.0% |
| Advances received on contracts in progress | 46 | €4,800 | €0 | -€4,800 | -100.0% |
| Taxes, remuneration and social security | 45 | €122,987 | €96,876 | -€26,111 | -21.2% |
| Taxes | 450/3 | €107,481 | €68,310 | -€39,171 | -36.4% |
| Remuneration and social security | 454/9 | €15,506 | €28,566 | +€13,061 | +84.2% |
| Other amounts payable | 47/48 | €59,336 | €82,083 | +€22,747 | +38.3% |
| Accrued charges and deferred income | 492/3 | €2,450 | €0 | -€2,450 | -100.0% |
| Turnover | 70 | €1,171,184 | €901,572 | -€269,612 | -23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €920,986 | €706,913 | -€214,074 | -23.2% |
| Remuneration, social security and pensions | 62 | €208,392 | €161,910 | -€46,482 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,680 | €30,367 | -€1,313 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €686 | - | -€686 | |
| Other operating charges | 640/8 | €17,170 | €5,336 | -€11,835 | -68.9% |
| Gross operating margin | 9900 | €297,107 | €240,924 | -€56,182 | -18.9% |
| Operating profit (loss) | 9901 | €39,179 | €43,312 | +€4,133 | +10.5% |
| Financial income | 75/76B | €282 | €976 | +€694 | +246.4% |
| Recurring financial income | 75 | €282 | €976 | +€694 | +246.4% |
| Financial charges | 65/66B | €31,710 | €23,009 | -€8,702 | -27.4% |
| Recurring financial charges | 65 | €31,710 | €21,775 | -€9,935 | -31.3% |
| Non-recurring financial charges | 66B | - | €1,233 | +€1,233 | |
| Profit (loss) for the period before taxes | 9903 | €7,750 | €21,279 | +€13,529 | +174.6% |
| Income taxes | 67/77 | €5,564 | €8,164 | +€2,599 | +46.7% |
| Profit (loss) for the period | 9904 | €2,185 | €13,115 | +€10,930 | +500.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,185 | €13,115 | +€10,930 | +500.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.