Jonathan Raman: 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.
Jonathan Raman
Largest movements
- Receivables within one year +€7,036
up €7,036 (+24.5%), from €28,766 to €35,802
of which Other amounts receivable: +€8,044
- Cash -€1,868
down €1,868 (-99.5%), from €1,879 to €10
mainly Receivables within one year (-€7,036) and Other debts (-€273)
- Trade debts +€4,508
up €4,508 (+1834.8%), from €246 to €4,753
- Profit (loss) carried forward +€655
up €655 (+3.5%), from €18,555 to €19,210
- Contributions +€500
up €500 (+100.0%), from €500 to €1,000
- Gross operating margin -€19,302
down €19,302 (-82.8%), from €23,322 to €4,020
- Taxes -€3,642
down €3,642 (-76.7%), from €4,747 to €1,105
- Staff costs +€1,120
new in 2025: €1,120
- Other operating charges +€786
new in 2025: €786
- Financial charges +€334
up €334 (+1628.2%), from €21 to €354
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,645 | €35,812 | +€5,167 | +16.9% |
| Current assets | 29/58 | €30,645 | €35,812 | +€5,167 | +16.9% |
| Amounts receivable within one year | 40/41 | €28,766 | €35,802 | +€7,036 | +24.5% |
| Trade receivables | 40 | €28,233 | €27,225 | -€1,008 | -3.6% |
| Other amounts receivable | 41 | €533 | €8,577 | +€8,044 | +1510.1% |
| Cash at bank and in hand | 54/58 | €1,879 | €10 | -€1,868 | -99.5% |
| Total equity and liabilities | 10/49 | €30,645 | €35,812 | +€5,167 | +16.9% |
| Equity | 10/15 | €19,055 | €20,210 | +€1,155 | +6.1% |
| Contributions | 10/11 | €500 | €1,000 | +€500 | +100.0% |
| Profit (loss) carried forward | 14 | €18,555 | €19,210 | +€655 | +3.5% |
| Amounts payable | 17/49 | €11,589 | €15,601 | +€4,012 | +34.6% |
| Amounts payable within one year | 42/48 | €11,589 | €15,601 | +€4,012 | +34.6% |
| Trade debts | 44 | €246 | €4,753 | +€4,508 | +1834.8% |
| Suppliers | 440/4 | €246 | €4,753 | +€4,508 | +1834.8% |
| Taxes, remuneration and social security | 45 | €11,071 | €10,848 | -€223 | -2.0% |
| Taxes | 450/3 | €10,871 | €10,648 | -€223 | -2.1% |
| Remuneration and social security | 454/9 | €200 | €200 | = | 0.0% |
| Other amounts payable | 47/48 | €273 | - | -€273 | |
| Remuneration, social security and pensions | 62 | - | €1,120 | +€1,120 | |
| Other operating charges | 640/8 | - | €786 | +€786 | |
| Gross operating margin | 9900 | €23,322 | €4,020 | -€19,302 | -82.8% |
| Operating profit (loss) | 9901 | €23,322 | €2,114 | -€21,208 | -90.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €21 | €354 | +€334 | +1628.2% |
| Recurring financial charges | 65 | €21 | €354 | +€334 | +1628.2% |
| Profit (loss) for the period before taxes | 9903 | €23,302 | €1,760 | -€21,542 | -92.4% |
| Income taxes | 67/77 | €4,747 | €1,105 | -€3,642 | -76.7% |
| Profit (loss) for the period | 9904 | €18,555 | €655 | -€17,900 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,555 | €655 | -€17,900 | -96.5% |
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 11 October 2026 via checked.be.