ROUMCONSTRUCT: 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.
ROUMCONSTRUCT
Largest movements
- Cash +€2,094
up €2,094 (+1,521%), from €138 to €2,232
mainly Trade debts (+€7,667) and Net result for the year (+€26)
- Receivables within one year +€857
up €857 (+9.2%), from €9,306 to €10,163
of which Other amounts receivable: +€2,601
- Trade debts +€7,667
up €7,667 (+264%), from €2,903 to €10,570
- Other debts -€4,743
down €4,743 (-78.4%), from €6,050 to €1,307
- Gross operating margin +€456
up €456 (+276%), from €165 to €620
- Other operating charges -€24
down €24 (-4.0%), from €604 to €580
- Financial charges -€20
down €20 (-57.9%), from €34 to €15
- Financial income -€15
no longer reported in 2025 (was €15)
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 | €9,444 | €12,395 | +€2,951 | +31.2% |
| Current assets | 29/58 | €9,444 | €12,395 | +€2,951 | +31.2% |
| Amounts receivable within one year | 40/41 | €9,306 | €10,163 | +€857 | +9.2% |
| Trade receivables | 40 | €4,673 | €2,929 | -€1,745 | -37.3% |
| Other amounts receivable | 41 | €4,633 | €7,234 | +€2,601 | +56.1% |
| Cash at bank and in hand | 54/58 | €138 | €2,232 | +€2,094 | +1,521% |
| Total equity and liabilities | 10/49 | €9,444 | €12,395 | +€2,951 | +31.2% |
| Equity | 10/15 | €492 | €518 | +€26 | +5.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,508 | -€1,482 | +€26 | +1.7% |
| Amounts payable | 17/49 | €8,952 | €11,877 | +€2,925 | +32.7% |
| Amounts payable within one year | 42/48 | €8,952 | €11,877 | +€2,925 | +32.7% |
| Trade debts | 44 | €2,903 | €10,570 | +€7,667 | +264% |
| Suppliers | 440/4 | €2,903 | €10,570 | +€7,667 | +264% |
| Other amounts payable | 47/48 | €6,050 | €1,307 | -€4,743 | -78.4% |
| Other operating charges | 640/8 | €604 | €580 | -€24 | -4.0% |
| Gross operating margin | 9900 | €165 | €620 | +€456 | +276% |
| Operating profit (loss) | 9901 | -€439 | €41 | +€480 | |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €34 | €15 | -€20 | -57.9% |
| Recurring financial charges | 65 | €34 | €15 | -€20 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€459 | €26 | +€485 | |
| Profit (loss) for the period | 9904 | -€459 | €26 | +€485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€459 | €26 | +€485 |
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 14 October 2026 via checked.be.