ROMAR-CONSTRUCT: 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.
ROMAR-CONSTRUCT
Largest movements
- Receivables within one year +€17,007
up €17,007 (+197.5%), from €8,609 to €25,616
of which Trade receivables: +€12,332
- Tangible fixed assets +€1,074
up €1,074 (+71.7%), from €1,497 to €2,571
of which Plant, machinery and equipment: +€1,251
- Cash -€554
down €554 (-7.2%), from €7,666 to €7,112
mainly Receivables within one year (-€17,007) and Investment in fixed assets (net) (-€2,273)
- Trade debts +€8,143
up €8,143 (+492.6%), from €1,653 to €9,796
of which Bills of exchange payable: +€6,529
- Other debts +€6,280
up €6,280 (+224.3%), from €2,800 to €9,080
- Tax, wage and social debts +€2,264
up €2,264 (+738.3%), from €307 to €2,570
- Profit (loss) carried forward +€840
up €840 (+6.7%), from €12,513 to €13,353
- Turnover -€207,635
no longer reported in 2025 (was €207,635)
- Purchases and services -€196,039
no longer reported in 2025 (was €196,039)
- Gross operating margin -€6,265
down €6,265 (-54.0%), from €11,595 to €5,330
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.
Cash bridge derived
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 | €17,773 | €35,300 | +€17,527 | +98.6% |
| Fixed assets | 21/28 | €1,497 | €2,571 | +€1,074 | +71.7% |
| Tangible fixed assets | 22/27 | €1,497 | €2,571 | +€1,074 | +71.7% |
| Plant, machinery and equipment | 23 | - | €1,251 | +€1,251 | |
| Furniture and vehicles | 24 | €1,497 | €1,320 | -€177 | -11.8% |
| Current assets | 29/58 | €16,275 | €32,728 | +€16,453 | +101.1% |
| Amounts receivable within one year | 40/41 | €8,609 | €25,616 | +€17,007 | +197.5% |
| Trade receivables | 40 | €998 | €13,330 | +€12,332 | +1235.7% |
| Other amounts receivable | 41 | €7,611 | €12,286 | +€4,675 | +61.4% |
| Cash at bank and in hand | 54/58 | €7,666 | €7,112 | -€554 | -7.2% |
| Total equity and liabilities | 10/49 | €17,773 | €35,300 | +€17,527 | +98.6% |
| Equity | 10/15 | €13,013 | €13,853 | +€840 | +6.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,513 | €13,353 | +€840 | +6.7% |
| Amounts payable | 17/49 | €4,760 | €21,446 | +€16,687 | +350.6% |
| Amounts payable within one year | 42/48 | €4,760 | €21,446 | +€16,687 | +350.6% |
| Trade debts | 44 | €1,653 | €9,796 | +€8,143 | +492.6% |
| Suppliers | 440/4 | €1,160 | €2,774 | +€1,614 | +139.1% |
| Bills of exchange payable | 441 | €493 | €7,022 | +€6,529 | +1324.9% |
| Taxes, remuneration and social security | 45 | €307 | €2,570 | +€2,264 | +738.3% |
| Taxes | 450/3 | €307 | €2,570 | +€2,264 | +738.3% |
| Other amounts payable | 47/48 | €2,800 | €9,080 | +€6,280 | +224.3% |
| Turnover | 70 | €207,635 | - | -€207,635 | |
| Goods, raw materials, services and sundry goods | 60/61 | €196,039 | - | -€196,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €1,199 | +€1,039 | +649.3% |
| Other operating charges | 640/8 | €679 | €613 | -€66 | -9.7% |
| Gross operating margin | 9900 | €11,595 | €5,330 | -€6,265 | -54.0% |
| Operating profit (loss) | 9901 | €10,756 | €3,518 | -€7,238 | -67.3% |
| Financial charges | 65/66B | €184 | €290 | +€106 | +57.5% |
| Recurring financial charges | 65 | €184 | €290 | +€106 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €10,572 | €3,228 | -€7,344 | -69.5% |
| Income taxes | 67/77 | €3,644 | €2,388 | -€1,256 | -34.5% |
| Profit (loss) for the period | 9904 | €6,928 | €840 | -€6,088 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,928 | €840 | -€6,088 | -87.9% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.