ROMAMI: 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.
What changed
ROMAMI
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,508
2024 · €93,552-€95,060
Equity
€1.0m
2024 · €1.0m-€1,508
Cash
€48,510
2024 · €63,867-€15,357
Balance sheet total
€2.3m
2024 · €2.2m+€37,079
Largest movements
Assets
- Stocks and contracts +€37,734
up €37,734 (+2.0%), from €1.9m to €1.9m
Equity and liabilities
- Other debts +€25,234
up €25,234 (+3.7%), from €677,730 to €702,964
Income statement
- Gross operating margin -€189,695
down €189,695 (-20.7%), from €914,474 to €724,778
- Staff costs -€43,340
down €43,340 (-6.4%), from €677,062 to €633,722
- Taxes -€31,461
down €31,461 (-90.6%), from €34,735 to €3,274
- Financial charges -€11,557
down €11,557 (-27.7%), from €41,757 to €30,200
of which Financial charges: -€11,437
- Other operating charges -€10,518
down €10,518 (-22.1%), from €47,581 to €37,063
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.
Result 2024
€93,552
Gross operating margin
-€189,695
Staff costs
+€43,340
Depreciation
-€2,170
Write-downs
+€3,215
Other operating charges
+€10,518
Financial income
-€3,288
Financial charges
+€11,557
Taxes
+€31,461
Result 2025
-€1,508
Cash bridge derived
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.
From operations
+€76,204
Investment
-€91,561
Financing
€0
Cash 2024
€63,867
From operations (derived)
+€76,204
Net result for the year
-€1,508
Depreciation
+€77,460
Stocks and contracts
-€37,734
Receivables within one year
-€3,797
Deferred charges and accrued income
+€3,196
Trade debts
+€3,784
Tax, wage and social debts
+€6,138
Advances received
+€4,318
Other debts
+€25,234
Accrued charges and deferred income
-€888
Investment (derived)
-€91,561
Investment in fixed assets (net)
-€91,561
Cash 2025
€48,510
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,218,288 | €2,255,367 | +€37,079 | +1.7% |
| Fixed assets | 21/28 | €243,561 | €257,662 | +€14,101 | +5.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €243,561 | €257,662 | +€14,101 | +5.8% |
| Plant, machinery and equipment | 23 | €52,183 | €33,720 | -€18,463 | -35.4% |
| Furniture and vehicles | 24 | €9,201 | €13,332 | +€4,131 | +44.9% |
| Other tangible fixed assets | 26 | €182,177 | €210,610 | +€28,432 | +15.6% |
| Current assets | 29/58 | €1,974,727 | €1,997,705 | +€22,978 | +1.2% |
| Stocks and contracts in progress | 3 | €1,869,143 | €1,906,877 | +€37,734 | +2.0% |
| Stocks | 30/36 | €1,869,143 | €1,906,877 | +€37,734 | +2.0% |
| Amounts receivable within one year | 40/41 | €27,138 | €30,934 | +€3,797 | +14.0% |
| Trade receivables | 40 | €20,873 | €13,170 | -€7,703 | -36.9% |
| Other amounts receivable | 41 | €6,265 | €17,764 | +€11,499 | +183.6% |
| Cash at bank and in hand | 54/58 | €63,867 | €48,510 | -€15,357 | -24.0% |
| Deferred charges and accrued income | 490/1 | €14,580 | €11,384 | -€3,196 | -21.9% |
| Total equity and liabilities | 10/49 | €2,218,288 | €2,255,367 | +€37,079 | +1.7% |
| Equity | 10/15 | €1,047,013 | €1,045,505 | -€1,508 | -0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €978,842 | €977,334 | -€1,508 | -0.2% |
| Amounts payable | 17/49 | €1,171,275 | €1,209,862 | +€38,587 | +3.3% |
| Amounts payable within one year | 42/48 | €1,150,798 | €1,190,273 | +€39,475 | +3.4% |
| Trade debts | 44 | €360,289 | €364,073 | +€3,784 | +1.1% |
| Suppliers | 440/4 | €360,289 | €364,073 | +€3,784 | +1.1% |
| Advances received on contracts in progress | 46 | €6,990 | €11,308 | +€4,318 | +61.8% |
| Taxes, remuneration and social security | 45 | €105,790 | €111,928 | +€6,138 | +5.8% |
| Taxes | 450/3 | €1,035 | €14,518 | +€13,483 | +1302.5% |
| Remuneration and social security | 454/9 | €104,755 | €97,410 | -€7,344 | -7.0% |
| Other amounts payable | 47/48 | €677,730 | €702,964 | +€25,234 | +3.7% |
| Accrued charges and deferred income | 492/3 | €20,477 | €19,589 | -€888 | -4.3% |
| Remuneration, social security and pensions | 62 | €677,062 | €633,722 | -€43,340 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,290 | €77,460 | +€2,170 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,885 | €670 | -€3,215 | -82.8% |
| Other operating charges | 640/8 | €47,581 | €37,063 | -€10,518 | -22.1% |
| Gross operating margin | 9900 | €914,474 | €724,778 | -€189,695 | -20.7% |
| Operating profit (loss) | 9901 | €110,655 | -€24,136 | -€134,791 | |
| Financial income | 75/76B | €59,389 | €56,102 | -€3,288 | -5.5% |
| Recurring financial income | 75 | €59,389 | €56,102 | -€3,288 | -5.5% |
| Financial charges | 65/66B | €41,757 | €30,200 | -€11,557 | -27.7% |
| Recurring financial charges | 65 | €41,637 | €30,200 | -€11,437 | -27.5% |
| Non-recurring financial charges | 66B | €120 | - | -€120 | |
| Profit (loss) for the period before taxes | 9903 | €128,287 | €1,766 | -€126,521 | -98.6% |
| Income taxes | 67/77 | €34,735 | €3,274 | -€31,461 | -90.6% |
| Profit (loss) for the period | 9904 | €93,552 | -€1,508 | -€95,060 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,552 | -€1,508 | -€95,060 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.