GROUPE 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.
GROUPE RAM
Largest movements
- Cash -€16,825
no longer reported in 2024 (was €16,825)
mainly Debts after one year (-€56,400) and Net result for the year (-€27,649)
- Debts after one year -€56,400
down €56,400 (-18.9%), from €297,833 to €241,433
- Tax, wage and social debts +€48,214
up €48,214 (+317%), from €15,219 to €63,433
of which Remuneration and social security: +€49,800
- Profit (loss) carried forward -€27,649
down €27,649, from €6,342 to -€21,306
- Other debts +€17,239
up €17,239 (+354%), from €4,873 to €22,112
- Staff costs +€117,067
new in 2024: €117,067
- Gross operating margin +€81,024
up €81,024 (+335%), from €24,187 to €105,211
- Purchases and services -€36,929
no longer reported in 2024 (was €36,929)
- Taxes -€2,405
no longer reported in 2024 (was €2,405)
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 | €441,825 | €425,690 | -€16,135 | -3.7% |
| Fixed assets | 21/28 | €425,000 | €425,000 | = | 0.0% |
| Financial fixed assets | 28 | €425,000 | €425,000 | = | 0.0% |
| Current assets | 29/58 | €16,825 | €690 | -€16,135 | -95.9% |
| Amounts receivable within one year | 40/41 | - | €690 | +€690 | |
| Other amounts receivable | 41 | - | €690 | +€690 | |
| Cash at bank and in hand | 54/58 | €16,825 | - | -€16,825 | |
| Total equity and liabilities | 10/49 | €441,825 | €425,690 | -€16,135 | -3.7% |
| Equity | 10/15 | €66,342 | €38,694 | -€27,649 | -41.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,342 | -€21,306 | -€27,649 | |
| Amounts payable | 17/49 | €375,482 | €386,996 | +€11,514 | +3.1% |
| Amounts payable after more than one year | 17 | €297,833 | €241,433 | -€56,400 | -18.9% |
| Financial debts | 170/4 | €297,833 | €241,433 | -€56,400 | -18.9% |
| Amounts payable within one year | 42/48 | €77,650 | €145,564 | +€67,914 | +87.5% |
| Current portion of amounts payable after more than one year | 42 | €57,558 | €56,400 | -€1,158 | -2.0% |
| Financial debts | 43 | - | €1,471 | +€1,471 | |
| Credit institutions | 430/8 | - | €1,471 | +€1,471 | |
| Trade debts | 44 | - | €2,148 | +€2,148 | |
| Suppliers | 440/4 | - | €2,148 | +€2,148 | |
| Taxes, remuneration and social security | 45 | €15,219 | €63,433 | +€48,214 | +317% |
| Taxes | 450/3 | €15,219 | €13,633 | -€1,586 | -10.4% |
| Remuneration and social security | 454/9 | - | €49,800 | +€49,800 | |
| Other amounts payable | 47/48 | €4,873 | €22,112 | +€17,239 | +354% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,929 | - | -€36,929 | |
| Remuneration, social security and pensions | 62 | - | €117,067 | +€117,067 | |
| Gross operating margin | 9900 | €24,187 | €105,211 | +€81,024 | +335% |
| Operating profit (loss) | 9901 | €24,187 | -€11,856 | -€36,043 | |
| Financial charges | 65/66B | €15,440 | €15,793 | +€354 | +2.3% |
| Recurring financial charges | 65 | €15,440 | €15,793 | +€354 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €8,747 | -€27,649 | -€36,396 | |
| Income taxes | 67/77 | €2,405 | - | -€2,405 | |
| Profit (loss) for the period | 9904 | €6,342 | -€27,649 | -€33,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,342 | -€27,649 | -€33,991 |
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 21 October 2026 via checked.be.