PRO RAMEN: 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.
PRO RAMEN
Largest movements
- Receivables within one year +€83,741
up €83,741 (+15.5%), from €539,408 to €623,149
of which Other amounts receivable: +€140,069
- Tangible fixed assets +€43,529
up €43,529 (+173%), from €25,148 to €68,676
of which Leasing and similar rights: +€49,968
- Cash +€32,390
up €32,390 (+98.9%), from €32,736 to €65,126
mainly Trade debts (+€65,746) and Net result for the year (+€48,376)
- Trade debts +€65,746
up €65,746 (+87.7%), from €75,003 to €140,748
of which Bills of exchange payable: +€59,129
- Profit (loss) carried forward +€48,376
up €48,376 (+11.1%), from €437,641 to €486,017
- Debts after one year +€36,401
new in 2025: €36,401
- Current portion of long-term debt +€8,078
new in 2025: €8,078
- Turnover +€339,020
up €339,020 (+28.5%), from €1.2m to €1.5m
- Purchases and services +€230,594
up €230,594 (+21.1%), from €1.1m to €1.3m
- Gross operating margin +€108,426
up €108,426 (+110%), from €98,978 to €207,404
- Other operating charges +€92,874
up €92,874 (+2,396%), from €3,877 to €96,751
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 | €597,291 | €756,951 | +€159,659 | +26.7% |
| Fixed assets | 21/28 | €25,148 | €68,676 | +€43,529 | +173% |
| Tangible fixed assets | 22/27 | €25,148 | €68,676 | +€43,529 | +173% |
| Plant, machinery and equipment | 23 | €4,201 | €2,573 | -€1,627 | -38.7% |
| Furniture and vehicles | 24 | €20,947 | €16,135 | -€4,812 | -23.0% |
| Leasing and similar rights | 25 | - | €49,968 | +€49,968 | |
| Current assets | 29/58 | €572,144 | €688,274 | +€116,131 | +20.3% |
| Amounts receivable within one year | 40/41 | €539,408 | €623,149 | +€83,741 | +15.5% |
| Trade receivables | 40 | €304,185 | €247,856 | -€56,329 | -18.5% |
| Other amounts receivable | 41 | €235,223 | €375,293 | +€140,069 | +59.5% |
| Cash at bank and in hand | 54/58 | €32,736 | €65,126 | +€32,390 | +98.9% |
| Total equity and liabilities | 10/49 | €597,291 | €756,951 | +€159,659 | +26.7% |
| Equity | 10/15 | €458,101 | €506,477 | +€48,376 | +10.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €437,641 | €486,017 | +€48,376 | +11.1% |
| Amounts payable | 17/49 | €139,191 | €250,474 | +€111,283 | +80.0% |
| Amounts payable after more than one year | 17 | - | €36,401 | +€36,401 | |
| Financial debts | 170/4 | - | €36,401 | +€36,401 | |
| Amounts payable within one year | 42/48 | €139,191 | €214,073 | +€74,883 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,078 | +€8,078 | |
| Trade debts | 44 | €75,003 | €140,748 | +€65,746 | +87.7% |
| Suppliers | 440/4 | €26,651 | €33,268 | +€6,617 | +24.8% |
| Bills of exchange payable | 441 | €48,352 | €107,481 | +€59,129 | +122% |
| Taxes, remuneration and social security | 45 | €57,711 | €58,771 | +€1,059 | +1.8% |
| Taxes | 450/3 | €57,711 | €38,560 | -€19,152 | -33.2% |
| Remuneration and social security | 454/9 | - | €20,211 | +€20,211 | |
| Other amounts payable | 47/48 | €6,477 | €6,477 | = | 0.0% |
| Turnover | 70 | €1,189,443 | €1,528,463 | +€339,020 | +28.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,090,464 | €1,321,058 | +€230,594 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,344 | €15,109 | +€3,765 | +33.2% |
| Other operating charges | 640/8 | €3,877 | €96,751 | +€92,874 | +2,396% |
| Gross operating margin | 9900 | €98,978 | €207,404 | +€108,426 | +110% |
| Operating profit (loss) | 9901 | €83,758 | €95,545 | +€11,787 | +14.1% |
| Financial income | 75/76B | €3,220 | €723 | -€2,497 | -77.5% |
| Recurring financial income | 75 | €3,220 | €723 | -€2,497 | -77.5% |
| Financial charges | 65/66B | €19,289 | €32,147 | +€12,858 | +66.7% |
| Recurring financial charges | 65 | €19,289 | €32,147 | +€12,858 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €67,688 | €64,120 | -€3,568 | -5.3% |
| Income taxes | 67/77 | €19,500 | €15,744 | -€3,756 | -19.3% |
| Profit (loss) for the period | 9904 | €48,188 | €48,376 | +€188 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,188 | €48,376 | +€188 | +0.4% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.