GRAULS - RAMAKERS: 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.
GRAULS - RAMAKERS
Largest movements
- Receivables within one year +€1,342
up €1,342 (+18.6%), from €7,217 to €8,559
- Tangible fixed assets -€400
down €400 (-2.2%), from €18,505 to €18,105
- Profit (loss) carried forward +€4,231
no longer reported in 2025 (was -€4,231)
- Trade debts -€3,412
no longer reported in 2025 (was €3,412)
- Tax, wage and social debts -€1,140
down €1,140 (-76.0%), from €1,500 to €359
- Reserves +€987
up €987 (+13.7%), from €7,188 to €8,175
of which Distributable reserves: +€987
- Gross operating margin +€9,882
up €9,882, from -€1,151 to €8,731
- Taxes +€359
new in 2025: €359
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 | €26,461 | €27,127 | +€666 | +2.5% |
| Fixed assets | 21/28 | €18,505 | €18,105 | -€400 | -2.2% |
| Tangible fixed assets | 22/27 | €18,505 | €18,105 | -€400 | -2.2% |
| Land and buildings | 22 | €18,505 | €18,105 | -€400 | -2.2% |
| Current assets | 29/58 | €7,955 | €9,021 | +€1,066 | +13.4% |
| Amounts receivable within one year | 40/41 | €7,217 | €8,559 | +€1,342 | +18.6% |
| Other amounts receivable | 41 | €7,217 | €8,559 | +€1,342 | +18.6% |
| Cash at bank and in hand | 54/58 | €442 | €210 | -€232 | -52.5% |
| Deferred charges and accrued income | 490/1 | €296 | €253 | -€44 | -14.7% |
| Total equity and liabilities | 10/49 | €26,461 | €27,127 | +€666 | +2.5% |
| Equity | 10/15 | €21,549 | €26,767 | +€5,219 | +24.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,188 | €8,175 | +€987 | +13.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,329 | €6,316 | +€987 | +18.5% |
| Profit (loss) carried forward | 14 | -€4,231 | - | +€4,231 | |
| Amounts payable | 17/49 | €4,912 | €359 | -€4,553 | -92.7% |
| Amounts payable within one year | 42/48 | €4,912 | €359 | -€4,553 | -92.7% |
| Trade debts | 44 | €3,412 | - | -€3,412 | |
| Suppliers | 440/4 | €3,412 | - | -€3,412 | |
| Taxes, remuneration and social security | 45 | €1,500 | €359 | -€1,140 | -76.0% |
| Taxes | 450/3 | €1,500 | €359 | -€1,140 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €2,630 | €2,702 | +€72 | +2.7% |
| Gross operating margin | 9900 | -€1,151 | €8,731 | +€9,882 | |
| Operating profit (loss) | 9901 | -€4,181 | €5,629 | +€9,811 | |
| Financial charges | 65/66B | €50 | €51 | +€1 | +2.4% |
| Recurring financial charges | 65 | €50 | €51 | +€1 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,231 | €5,578 | +€9,809 | |
| Income taxes | 67/77 | - | €359 | +€359 | |
| Profit (loss) for the period | 9904 | -€4,231 | €5,219 | +€9,450 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,231 | €5,219 | +€9,450 |
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 24 October 2026 via checked.be.