ROMTEC STONE PAVING: 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.
ROMTEC STONE PAVING
Largest movements
- Receivables within one year +€92,694
up €92,694 (+26.7%), from €347,401 to €440,095
of which Other amounts receivable: +€97,945
- Cash +€14,940
up €14,940 (+858%), from €1,741 to €16,681
mainly Net result for the year (+€70,355) and Accrued charges and deferred income (+€53,200)
- Deferred charges and accrued income +€11,675
new in 2024: €11,675
- Reserves +€68,214
up €68,214 (+32.4%), from €210,319 to €278,533
of which Distributable reserves: +€68,214
- Accrued charges and deferred income +€53,200
new in 2024: €53,200
- Debts after one year -€27,693
down €27,693 (-71.1%), from €38,958 to €11,264
- Trade debts +€15,292
up €15,292 (+34.8%), from €43,937 to €59,228
of which Bills of exchange payable: +€15,937
- Current portion of long-term debt +€12,476
up €12,476 (+200%), from €6,243 to €18,720
- Turnover -€13,760
down €13,760 (-4.2%), from €331,385 to €317,625
- Financial charges +€7,984
up €7,984 (+230%), from €3,469 to €11,453
- Purchases and services -€7,365
down €7,365 (-3.8%), from €195,130 to €187,766
- Gross operating margin -€6,395
down €6,395 (-4.7%), from €136,254 to €129,859
- Taxes -€4,966
down €4,966 (-12.3%), from €40,269 to €35,302
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,584 | €488,475 | +€115,891 | +31.1% |
| Fixed assets | 21/28 | €23,442 | €20,024 | -€3,418 | -14.6% |
| Tangible fixed assets | 22/27 | €23,442 | €20,024 | -€3,418 | -14.6% |
| Furniture and vehicles | 24 | - | €4,970 | +€4,970 | |
| Leasing and similar rights | 25 | €23,442 | €15,054 | -€8,388 | -35.8% |
| Current assets | 29/58 | €349,142 | €468,451 | +€119,309 | +34.2% |
| Amounts receivable within one year | 40/41 | €347,401 | €440,095 | +€92,694 | +26.7% |
| Trade receivables | 40 | €12,713 | €7,462 | -€5,251 | -41.3% |
| Other amounts receivable | 41 | €334,687 | €432,633 | +€97,945 | +29.3% |
| Cash at bank and in hand | 54/58 | €1,741 | €16,681 | +€14,940 | +858% |
| Deferred charges and accrued income | 490/1 | - | €11,675 | +€11,675 | |
| Total equity and liabilities | 10/49 | €372,584 | €488,475 | +€115,891 | +31.1% |
| Equity | 10/15 | €243,245 | €312,860 | +€69,615 | +28.6% |
| Contributions | 10/11 | €6,200 | €7,601 | +€1,401 | +22.6% |
| Reserves | 13 | €210,319 | €278,533 | +€68,214 | +32.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,067 | €14,067 | = | 0.0% |
| Distributable reserves | 133 | €194,392 | €262,606 | +€68,214 | +35.1% |
| Profit (loss) carried forward | 14 | €26,726 | €26,726 | = | 0.0% |
| Amounts payable | 17/49 | €129,339 | €175,615 | +€46,276 | +35.8% |
| Amounts payable after more than one year | 17 | €38,958 | €11,264 | -€27,693 | -71.1% |
| Financial debts | 170/4 | €38,958 | €11,264 | -€27,693 | -71.1% |
| Amounts payable within one year | 42/48 | €90,382 | €111,151 | +€20,769 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €6,243 | €18,720 | +€12,476 | +200% |
| Trade debts | 44 | €43,937 | €59,228 | +€15,292 | +34.8% |
| Suppliers | 440/4 | €10,209 | €9,563 | -€646 | -6.3% |
| Bills of exchange payable | 441 | €33,728 | €49,665 | +€15,937 | +47.3% |
| Taxes, remuneration and social security | 45 | €40,202 | €33,203 | -€6,999 | -17.4% |
| Taxes | 450/3 | €40,202 | €33,203 | -€6,999 | -17.4% |
| Accrued charges and deferred income | 492/3 | - | €53,200 | +€53,200 | |
| Turnover | 70 | €331,385 | €317,625 | -€13,760 | -4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €195,130 | €187,766 | -€7,365 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,510 | €10,187 | +€3,676 | +56.5% |
| Other operating charges | 640/8 | €755 | €2,256 | +€1,502 | +199% |
| Non-recurring operating charges | 66A | - | €310 | +€310 | |
| Gross operating margin | 9900 | €136,254 | €129,859 | -€6,395 | -4.7% |
| Operating profit (loss) | 9901 | €128,989 | €117,106 | -€11,883 | -9.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €3,469 | €11,453 | +€7,984 | +230% |
| Recurring financial charges | 65 | €3,469 | €11,453 | +€7,984 | +230% |
| Profit (loss) for the period before taxes | 9903 | €125,520 | €105,657 | -€19,863 | -15.8% |
| Income taxes | 67/77 | €40,269 | €35,302 | -€4,966 | -12.3% |
| Profit (loss) for the period | 9904 | €85,252 | €70,355 | -€14,897 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,252 | €70,355 | -€14,897 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.