SRL Valentin ROUMA: 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.
SRL Valentin ROUMA
Largest movements
- Receivables within one year +€176,992
up €176,992 (+64.3%), from €275,191 to €452,183
of which Other amounts receivable: +€133,670
- Cash -€84,440
down €84,440 (-96.2%), from €87,758 to €3,318
mainly Receivables within one year (-€176,992) and Trade debts (-€90,445)
- Tangible fixed assets -€21,734
down €21,734 (-26.8%), from €81,216 to €59,482
of which Furniture and vehicles: -€25,755
- Deferred charges and accrued income +€7,344
up €7,344 (+668%), from €1,099 to €8,443
- Advances received +€133,289
new in 2024: €133,289
- Trade debts -€90,445
down €90,445 (-61.2%), from €147,797 to €57,351
- Profit (loss) carried forward +€64,097
up €64,097 (+29.3%), from €218,845 to €282,942
- Tax, wage and social debts -€14,081
down €14,081 (-56.7%), from €24,853 to €10,772
- Debts after one year -€13,600
down €13,600 (-39.0%), from €34,841 to €21,241
- Gross operating margin +€20,104
up €20,104 (+21.0%), from €95,674 to €115,778
- Taxes +€4,124
up €4,124 (+28.3%), from €14,566 to €18,690
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 | €445,265 | €523,426 | +€78,161 | +17.6% |
| Fixed assets | 21/28 | €81,216 | €59,482 | -€21,734 | -26.8% |
| Tangible fixed assets | 22/27 | €81,216 | €59,482 | -€21,734 | -26.8% |
| Land and buildings | 22 | - | €3,296 | +€3,296 | |
| Furniture and vehicles | 24 | €55,743 | €29,988 | -€25,755 | -46.2% |
| Other tangible fixed assets | 26 | €25,473 | €26,198 | +€725 | +2.8% |
| Current assets | 29/58 | €364,049 | €463,944 | +€99,895 | +27.4% |
| Amounts receivable within one year | 40/41 | €275,191 | €452,183 | +€176,992 | +64.3% |
| Trade receivables | 40 | €232,292 | €275,614 | +€43,322 | +18.6% |
| Other amounts receivable | 41 | €42,899 | €176,569 | +€133,670 | +312% |
| Cash at bank and in hand | 54/58 | €87,758 | €3,318 | -€84,440 | -96.2% |
| Deferred charges and accrued income | 490/1 | €1,099 | €8,443 | +€7,344 | +668% |
| Total equity and liabilities | 10/49 | €445,265 | €523,426 | +€78,161 | +17.6% |
| Equity | 10/15 | €221,845 | €285,942 | +€64,097 | +28.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,845 | €282,942 | +€64,097 | +29.3% |
| Amounts payable | 17/49 | €223,420 | €237,484 | +€14,065 | +6.3% |
| Amounts payable after more than one year | 17 | €34,841 | €21,241 | -€13,600 | -39.0% |
| Financial debts | 170/4 | €34,841 | €21,241 | -€13,600 | -39.0% |
| Amounts payable within one year | 42/48 | €188,579 | €216,244 | +€27,665 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €15,929 | €14,831 | -€1,098 | -6.9% |
| Trade debts | 44 | €147,797 | €57,351 | -€90,445 | -61.2% |
| Suppliers | 440/4 | €147,797 | €57,351 | -€90,445 | -61.2% |
| Advances received on contracts in progress | 46 | - | €133,289 | +€133,289 | |
| Taxes, remuneration and social security | 45 | €24,853 | €10,772 | -€14,081 | -56.7% |
| Taxes | 450/3 | €24,853 | €10,772 | -€14,081 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,730 | €30,252 | +€522 | +1.8% |
| Other operating charges | 640/8 | €1,382 | €1,658 | +€276 | +20.0% |
| Gross operating margin | 9900 | €95,674 | €115,778 | +€20,104 | +21.0% |
| Operating profit (loss) | 9901 | €64,562 | €83,868 | +€19,306 | +29.9% |
| Financial income | 75/76B | €423 | €389 | -€34 | -7.9% |
| Recurring financial income | 75 | €423 | €389 | -€34 | -7.9% |
| Financial charges | 65/66B | €1,247 | €1,470 | +€224 | +17.9% |
| Recurring financial charges | 65 | €1,247 | €1,470 | +€224 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €63,738 | €82,787 | +€19,049 | +29.9% |
| Income taxes | 67/77 | €14,566 | €18,690 | +€4,124 | +28.3% |
| Profit (loss) for the period | 9904 | €49,172 | €64,097 | +€14,924 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,172 | €64,097 | +€14,924 | +30.4% |
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 18 October 2026 via checked.be.