ROMBEL 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.
ROMBEL CONSTRUCT
Largest movements
- Cash +€6,844
up €6,844 (+74.1%), from €9,238 to €16,082
mainly Net result for the year (+€12,848) and Depreciation (+€2,894)
- Tangible fixed assets -€2,364
down €2,364 (-39.4%), from €6,005 to €3,641
of which Plant, machinery and equipment: -€2,353
- Receivables within one year +€1,904
up €1,904 (+3.1%), from €60,938 to €62,842
of which Other amounts receivable: +€2,567
- Profit (loss) carried forward +€12,848
up €12,848 (+593%), from €2,165 to €15,013
- Trade debts -€6,308
down €6,308 (-18.0%), from €35,119 to €28,811
- Tax, wage and social debts -€3,441
down €3,441 (-29.4%), from €11,720 to €8,279
- Accrued charges and deferred income +€2,741
new in 2025: €2,741
- Other debts +€1,325
up €1,325 (+32.3%), from €4,106 to €5,431
- Gross operating margin +€13,378
up €13,378 (+86.5%), from €15,468 to €28,846
- Financial charges +€3,885
up €3,885 (+271%), from €1,434 to €5,319
- Taxes +€2,728
up €2,728 (+88.8%), from €3,072 to €5,800
- Depreciation -€1,127
down €1,127 (-28.0%), from €4,021 to €2,894
- Other operating charges -€444
down €444 (-18.3%), from €2,429 to €1,985
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 | €76,895 | €83,873 | +€6,978 | +9.1% |
| Fixed assets | 21/28 | €6,055 | €4,341 | -€1,714 | -28.3% |
| Tangible fixed assets | 22/27 | €6,005 | €3,641 | -€2,364 | -39.4% |
| Plant, machinery and equipment | 23 | €5,492 | €3,139 | -€2,353 | -42.8% |
| Furniture and vehicles | 24 | €513 | €502 | -€11 | -2.1% |
| Financial fixed assets | 28 | €50 | €700 | +€650 | +1,300% |
| Current assets | 29/58 | €70,840 | €79,532 | +€8,692 | +12.3% |
| Amounts receivable within one year | 40/41 | €60,938 | €62,842 | +€1,904 | +3.1% |
| Trade receivables | 40 | €53,961 | €53,298 | -€663 | -1.2% |
| Other amounts receivable | 41 | €6,977 | €9,544 | +€2,567 | +36.8% |
| Cash at bank and in hand | 54/58 | €9,238 | €16,082 | +€6,844 | +74.1% |
| Deferred charges and accrued income | 490/1 | €664 | €608 | -€56 | -8.4% |
| Total equity and liabilities | 10/49 | €76,895 | €83,873 | +€6,978 | +9.1% |
| Equity | 10/15 | €25,763 | €38,611 | +€12,848 | +49.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €16,598 | €16,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,445 | €2,445 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,445 | €2,445 | = | 0.0% |
| Distributable reserves | 133 | €14,153 | €14,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,165 | €15,013 | +€12,848 | +593% |
| Amounts payable | 17/49 | €51,132 | €45,262 | -€5,870 | -11.5% |
| Amounts payable after more than one year | 17 | €187 | - | -€187 | |
| Other amounts payable | 178/9 | €187 | - | -€187 | |
| Amounts payable within one year | 42/48 | €50,945 | €42,521 | -€8,424 | -16.5% |
| Trade debts | 44 | €35,119 | €28,811 | -€6,308 | -18.0% |
| Suppliers | 440/4 | €35,119 | €28,811 | -€6,308 | -18.0% |
| Taxes, remuneration and social security | 45 | €11,720 | €8,279 | -€3,441 | -29.4% |
| Taxes | 450/3 | €11,720 | €8,279 | -€3,441 | -29.4% |
| Other amounts payable | 47/48 | €4,106 | €5,431 | +€1,325 | +32.3% |
| Accrued charges and deferred income | 492/3 | - | €2,741 | +€2,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,021 | €2,894 | -€1,127 | -28.0% |
| Other operating charges | 640/8 | €2,429 | €1,985 | -€444 | -18.3% |
| Gross operating margin | 9900 | €15,468 | €28,846 | +€13,378 | +86.5% |
| Operating profit (loss) | 9901 | €9,018 | €23,967 | +€14,949 | +166% |
| Financial charges | 65/66B | €1,434 | €5,319 | +€3,885 | +271% |
| Recurring financial charges | 65 | €1,434 | €5,319 | +€3,885 | +271% |
| Profit (loss) for the period before taxes | 9903 | €7,584 | €18,648 | +€11,064 | +146% |
| Income taxes | 67/77 | €3,072 | €5,800 | +€2,728 | +88.8% |
| Profit (loss) for the period | 9904 | €4,512 | €12,848 | +€8,336 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €4,512 | €12,848 | +€8,336 | +185% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.