ROMAR CONSTRUCTION: what changed
Two fiscal 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 CONSTRUCTION
Largest movements
- Cash +€52,655
up €52,655 (+53.6%), from €98,287 to €150,942
mainly Net result for the year (+€44,071) and Other debts (+€21,474)
- Receivables within one year +€13,886
up €13,886 (+10.3%), from €134,989 to €148,875
of which Trade receivables: +€21,764
- Tangible fixed assets +€13,626
up €13,626 (+58.6%), from €23,258 to €36,883
of which Furniture and vehicles: +€15,914
- Deferred charges and accrued income -€4,237
down €4,237 (-76.7%), from €5,520 to €1,284
- Other debts +€21,474
up €21,474 (+22.3%), from €96,351 to €117,825
- Current portion of long-term debt +€16,031
new in 2025: €16,031
- Profit (loss) carried forward +€14,071
up €14,071 (+23.0%), from €61,169 to €75,240
- Trade debts +€12,862
up €12,862 (+56.1%), from €22,923 to €35,785
- Tax, wage and social debts +€11,541
up €11,541 (+59.8%), from €19,287 to €30,828
of which Remuneration and social security: +€8,261
- Gross operating margin +€50,049
up €50,049 (+96.3%), from €51,995 to €102,043
- Taxes +€19,351
up €19,351 (+533.9%), from €3,624 to €22,976
- Depreciation +€4,599
up €4,599 (+37.1%), from €12,410 to €17,009
- Financial charges +€3,832
up €3,832 (+442.1%), from €867 to €4,699
- Staff costs +€3,445
up €3,445 (+63.9%), from €5,391 to €8,836
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 | €262,079 | €338,009 | +€75,930 | +29.0% |
| Fixed assets | 21/28 | €23,283 | €36,908 | +€13,626 | +58.5% |
| Tangible fixed assets | 22/27 | €23,258 | €36,883 | +€13,626 | +58.6% |
| Plant, machinery and equipment | 23 | €5,928 | €4,540 | -€1,388 | -23.4% |
| Furniture and vehicles | 24 | €12,494 | €28,407 | +€15,914 | +127.4% |
| Leasing and similar rights | 25 | €4,836 | €3,936 | -€900 | -18.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €238,797 | €301,101 | +€62,304 | +26.1% |
| Amounts receivable within one year | 40/41 | €134,989 | €148,875 | +€13,886 | +10.3% |
| Trade receivables | 40 | €98,621 | €120,384 | +€21,764 | +22.1% |
| Other amounts receivable | 41 | €36,369 | €28,491 | -€7,878 | -21.7% |
| Cash at bank and in hand | 54/58 | €98,287 | €150,942 | +€52,655 | +53.6% |
| Deferred charges and accrued income | 490/1 | €5,520 | €1,284 | -€4,237 | -76.7% |
| Total equity and liabilities | 10/49 | €262,079 | €338,009 | +€75,930 | +29.0% |
| Equity | 10/15 | €123,469 | €137,540 | +€14,071 | +11.4% |
| Contributions | 10/11 | €62,300 | €62,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,169 | €75,240 | +€14,071 | +23.0% |
| Amounts payable | 17/49 | €138,610 | €200,469 | +€61,859 | +44.6% |
| Amounts payable within one year | 42/48 | €138,560 | €200,469 | +€61,909 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | - | €16,031 | +€16,031 | |
| Trade debts | 44 | €22,923 | €35,785 | +€12,862 | +56.1% |
| Suppliers | 440/4 | €22,923 | €35,785 | +€12,862 | +56.1% |
| Taxes, remuneration and social security | 45 | €19,287 | €30,828 | +€11,541 | +59.8% |
| Taxes | 450/3 | €11,482 | €14,762 | +€3,280 | +28.6% |
| Remuneration and social security | 454/9 | €7,805 | €16,066 | +€8,261 | +105.8% |
| Other amounts payable | 47/48 | €96,351 | €117,825 | +€21,474 | +22.3% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | €5,391 | €8,836 | +€3,445 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,410 | €17,009 | +€4,599 | +37.1% |
| Other operating charges | 640/8 | €6,927 | €7,366 | +€439 | +6.3% |
| Gross operating margin | 9900 | €51,995 | €102,043 | +€50,049 | +96.3% |
| Operating profit (loss) | 9901 | €27,268 | €68,833 | +€41,565 | +152.4% |
| Financial income | 75/76B | €2,470 | €2,913 | +€442 | +17.9% |
| Recurring financial income | 75 | €2,470 | €2,913 | +€442 | +17.9% |
| Financial charges | 65/66B | €867 | €4,699 | +€3,832 | +442.1% |
| Recurring financial charges | 65 | €867 | €4,699 | +€3,832 | +442.1% |
| Profit (loss) for the period before taxes | 9903 | €28,871 | €67,046 | +€38,175 | +132.2% |
| Income taxes | 67/77 | €3,624 | €22,976 | +€19,351 | +533.9% |
| Profit (loss) for the period | 9904 | €25,247 | €44,071 | +€18,824 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,247 | €44,071 | +€18,824 | +74.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.