ROMY CONSTRUCT: 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.
ROMY CONSTRUCT
Largest movements
- Receivables within one year +€55,608
up €55,608 (+92.1%), from €60,372 to €115,980
of which Trade receivables: +€56,300
- Tangible fixed assets -€10,608
down €10,608 (-99.1%), from €10,701 to €93
of which Furniture and vehicles: -€10,369
- Deferred charges and accrued income -€3,752
down €3,752 (-15.0%), from €25,085 to €21,333
- Advances received +€47,600
new in 2024: €47,600
- Profit (loss) carried forward +€16,814
up €16,814 (+61.3%), from €27,417 to €44,231
- Current portion of long-term debt -€14,809
no longer reported in 2024 (was €14,809)
- Tax, wage and social debts -€6,827
down €6,827 (-62.3%), from €10,956 to €4,129
- Trade debts -€1,711
down €1,711 (-4.2%), from €41,062 to €39,351
- Turnover -€288,548
no longer reported in 2024 (was €288,548)
- Purchases and services -€284,865
no longer reported in 2024 (was €284,865)
- Gross operating margin +€32,115
up €32,115 (+872.0%), from €3,683 to €35,798
- Taxes +€5,892
up €5,892 (+4951.3%), from €119 to €6,011
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.
Cash bridge derived
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 | €106,500 | €147,568 | +€41,068 | +38.6% |
| Fixed assets | 21/28 | €10,751 | €143 | -€10,608 | -98.7% |
| Tangible fixed assets | 22/27 | €10,701 | €93 | -€10,608 | -99.1% |
| Plant, machinery and equipment | 23 | €261 | €22 | -€239 | -91.6% |
| Furniture and vehicles | 24 | €10,440 | €71 | -€10,369 | -99.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €95,749 | €147,425 | +€51,676 | +54.0% |
| Amounts receivable within one year | 40/41 | €60,372 | €115,980 | +€55,608 | +92.1% |
| Trade receivables | 40 | €50,240 | €106,540 | +€56,300 | +112.1% |
| Other amounts receivable | 41 | €10,132 | €9,440 | -€692 | -6.8% |
| Cash at bank and in hand | 54/58 | €10,292 | €10,112 | -€180 | -1.7% |
| Deferred charges and accrued income | 490/1 | €25,085 | €21,333 | -€3,752 | -15.0% |
| Total equity and liabilities | 10/49 | €106,500 | €147,568 | +€41,068 | +38.6% |
| Equity | 10/15 | €35,477 | €52,291 | +€16,814 | +47.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,417 | €44,231 | +€16,814 | +61.3% |
| Amounts payable | 17/49 | €71,023 | €95,277 | +€24,254 | +34.1% |
| Amounts payable within one year | 42/48 | €71,023 | €95,277 | +€24,254 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €14,809 | - | -€14,809 | |
| Financial debts | 43 | €4,196 | €4,197 | +€1 | 0.0% |
| Credit institutions | 430/8 | €4,196 | €4,197 | +€1 | 0.0% |
| Trade debts | 44 | €41,062 | €39,351 | -€1,711 | -4.2% |
| Suppliers | 440/4 | €41,062 | €39,351 | -€1,711 | -4.2% |
| Advances received on contracts in progress | 46 | - | €47,600 | +€47,600 | |
| Taxes, remuneration and social security | 45 | €10,956 | €4,129 | -€6,827 | -62.3% |
| Taxes | 450/3 | €10,956 | €4,129 | -€6,827 | -62.3% |
| Turnover | 70 | €288,548 | - | -€288,548 | |
| Goods, raw materials, services and sundry goods | 60/61 | €284,865 | - | -€284,865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,322 | €10,608 | -€2,714 | -20.4% |
| Other operating charges | 640/8 | €481 | €721 | +€240 | +49.9% |
| Gross operating margin | 9900 | €3,683 | €35,798 | +€32,115 | +872.0% |
| Operating profit (loss) | 9901 | -€10,120 | €24,469 | +€34,589 | |
| Financial charges | 65/66B | €1,146 | €1,644 | +€498 | +43.5% |
| Recurring financial charges | 65 | €1,146 | €1,644 | +€498 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,266 | €22,825 | +€34,091 | |
| Income taxes | 67/77 | €119 | €6,011 | +€5,892 | +4951.3% |
| Profit (loss) for the period | 9904 | -€11,385 | €16,814 | +€28,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,385 | €16,814 | +€28,199 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.