D.S. RAM: 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.
D.S. RAM
Largest movements
- Receivables within one year +€50,281
up €50,281 (+1,021%), from €4,924 to €55,206
of which Other amounts receivable: +€45,067
- Profit (loss) carried forward +€25,935
up €25,935, from -€24,755 to €1,181
- Debts within one year +€20,512
up €20,512 (+284%), from €7,214 to €27,725
of which Advances received: +€11,435
- Reserves +€3,746
up €3,746 (+35.7%), from €10,500 to €14,246
of which Distributable reserves: +€14,000
- Purchases and services +€132,683
new in 2022: €132,683
- Turnover +€109,918
up €109,918 (+152%), from €72,262 to €182,180
- Gross operating margin +€25,079
up €25,079 (+103%), from €24,418 to €49,497
- Staff costs +€13,000
new in 2022: €13,000
From the 2019 result to the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,159 | €60,352 | +€50,193 | +494% |
| Fixed assets | 21/28 | €1,400 | €1,400 | = | 0.0% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €8,759 | €58,952 | +€50,193 | +573% |
| Stocks and contracts in progress | 3 | €1,177 | €1,200 | +€23 | +2.0% |
| Stocks | 30/36 | - | €1,200 | +€1,200 | |
| Amounts receivable within one year | 40/41 | €4,924 | €55,206 | +€50,281 | +1,021% |
| Trade receivables | 40 | - | €10,139 | +€10,139 | |
| Other amounts receivable | 41 | - | €45,067 | +€45,067 | |
| Cash at bank and in hand | 54/58 | €2,657 | €2,546 | -€111 | -4.2% |
| Total equity and liabilities | 10/49 | €10,159 | €60,352 | +€50,193 | +494% |
| Equity | 10/15 | €2,945 | €32,627 | +€29,682 | +1,008% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €10,500 | €14,246 | +€3,746 | +35.7% |
| Non-distributable reserves | 130/1 | - | €246 | +€246 | |
| Reserves not available under the articles | 1311 | - | €246 | +€246 | |
| Distributable reserves | 133 | - | €14,000 | +€14,000 | |
| Profit (loss) carried forward | 14 | -€24,755 | €1,181 | +€25,935 | |
| Amounts payable | 17/49 | €7,214 | €27,725 | +€20,512 | +284% |
| Amounts payable within one year | 42/48 | €7,214 | €27,725 | +€20,512 | +284% |
| Trade debts | 44 | €3,400 | €3,255 | -€145 | -4.3% |
| Suppliers | 440/4 | - | €3,255 | +€3,255 | |
| Advances received on contracts in progress | 46 | - | €11,435 | +€11,435 | |
| Taxes, remuneration and social security | 45 | - | €5,213 | +€5,213 | |
| Taxes | 450/3 | - | €5,213 | +€5,213 | |
| Other amounts payable | 47/48 | - | €7,822 | +€7,822 | |
| Turnover | 70 | €72,262 | €182,180 | +€109,918 | +152% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €132,683 | +€132,683 | |
| Remuneration, social security and pensions | 62 | - | €13,000 | +€13,000 | |
| Non-recurring operating charges | 66A | - | €108 | +€108 | |
| Gross operating margin | 9900 | €24,418 | €49,497 | +€25,079 | +103% |
| Operating profit (loss) | 9901 | €10,428 | €36,389 | +€25,961 | +249% |
| Financial charges | 65/66B | - | €190 | +€190 | |
| Recurring financial charges | 65 | €168 | €190 | +€22 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €10,260 | €36,199 | +€25,939 | +253% |
| Income taxes | 67/77 | - | €1,777 | +€1,777 | |
| Profit (loss) for the period | 9904 | €10,260 | €34,422 | +€24,162 | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €10,260 | €34,422 | +€24,162 | +236% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.