R.A.M.C.: what changed
What changed
R.A.M.C.
NACE 25.530, Machining of metals
filed annual accounts (NBB)
Net result for the year
-€39,760
2024 · €92,013-€131,773
Equity
€478,103
2024 · €522,128-€44,025
Cash
€134,497
2024 · €343,073-€208,575
Balance sheet total
€853,336
2024 · €1.1m-€236,006
Largest movements
Assets
- Cash -€208,575
down €208,575 (-60.8%), from €343,073 to €134,497
mainly Trade debts (-€133,900) and Investment in fixed assets (net) (-€106,036)
- Receivables within one year -€105,180
down €105,180 (-27.5%), from €382,940 to €277,760
of which Trade receivables: -€134,609
- Tangible fixed assets +€43,550
up €43,550 (+14.8%), from €294,647 to €338,197
of which Furniture and vehicles: +€59,980
- Stocks and contracts +€33,510
up €33,510 (+55.4%), from €60,458 to €93,968
of which Stocks: +€22,442
Equity and liabilities
- Trade debts -€133,900
down €133,900 (-42.7%), from €313,218 to €179,318
- Profit (loss) carried forward -€39,760
down €39,760 (-25.4%), from €156,714 to €116,953
- Debts after one year +€36,014
up €36,014 (+68.7%), from €52,451 to €88,466
- Tax, wage and social debts -€35,725
down €35,725 (-60.7%), from €58,811 to €23,086
of which Taxes: -€36,872
- Other debts -€33,963
down €33,963 (-41.4%), from €82,027 to €48,064
Income statement
- Gross operating margin -€83,140
down €83,140 (-26.4%), from €315,343 to €232,203
- Staff costs +€21,088
up €21,088 (+14.6%), from €144,253 to €165,341
- Other operating charges +€6,954
up €6,954 (+63.2%), from €11,002 to €17,956
- Financial charges -€6,735
down €6,735 (-45.5%), from €14,813 to €8,078
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€92,013
Gross operating margin
-€83,140
Staff costs
-€21,088
Depreciation
-€904
Write-downs
-€2,486
Other operating charges
-€6,954
Other operating items
-€23,845
Financial income
-€168
Financial charges
+€6,735
Taxes
+€75
Result 2025
-€39,760
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€110,103
Investment
-€106,036
Financing
+€7,563
Cash 2024
€343,073
From operations (derived)
-€110,103
Net result for the year
-€39,760
Depreciation
+€62,486
Stocks and contracts
-€33,510
Receivables within one year
+€105,180
Deferred charges and accrued income
-€689
Trade debts
-€133,900
Tax, wage and social debts
-€35,725
Other debts
-€33,963
Accrued charges and deferred income
-€220
Investment (derived)
-€106,036
Investment in fixed assets (net)
-€106,036
Financing
+€7,563
Debts after one year
+€36,014
Current portion of long-term debt
-€24,187
Contributions, distributions and other
-€4,264
Cash 2025
€134,497
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,089,342 | €853,336 | -€236,006 | -21.7% |
| Fixed assets | 21/28 | €295,160 | €338,710 | +€43,550 | +14.8% |
| Tangible fixed assets | 22/27 | €294,647 | €338,197 | +€43,550 | +14.8% |
| Land and buildings | 22 | €234,768 | €236,013 | +€1,245 | +0.5% |
| Plant, machinery and equipment | 23 | €23,076 | €14,671 | -€8,405 | -36.4% |
| Furniture and vehicles | 24 | €6,656 | €66,636 | +€59,980 | +901% |
| Leasing and similar rights | 25 | €30,147 | €20,877 | -€9,270 | -30.7% |
| Financial fixed assets | 28 | €513 | €513 | = | 0.0% |
| Current assets | 29/58 | €794,182 | €514,626 | -€279,556 | -35.2% |
| Stocks and contracts in progress | 3 | €60,458 | €93,968 | +€33,510 | +55.4% |
| Stocks | 30/36 | €50,428 | €72,870 | +€22,442 | +44.5% |
| Contracts in progress | 37 | €10,029 | €21,098 | +€11,069 | +110% |
| Amounts receivable within one year | 40/41 | €382,940 | €277,760 | -€105,180 | -27.5% |
| Trade receivables | 40 | €360,695 | €226,086 | -€134,609 | -37.3% |
| Other amounts receivable | 41 | €22,245 | €51,673 | +€29,428 | +132% |
| Cash at bank and in hand | 54/58 | €343,073 | €134,497 | -€208,575 | -60.8% |
| Deferred charges and accrued income | 490/1 | €7,712 | €8,401 | +€689 | +8.9% |
| Total equity and liabilities | 10/49 | €1,089,342 | €853,336 | -€236,006 | -21.7% |
| Equity | 10/15 | €522,128 | €478,103 | -€44,025 | -8.4% |
| Contributions | 10/11 | €306,500 | €306,500 | = | 0.0% |
| Reserves | 13 | €30,650 | €30,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,650 | €30,650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,650 | €30,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,714 | €116,953 | -€39,760 | -25.4% |
| Investment grants | 15 | €28,264 | €24,000 | -€4,264 | -15.1% |
| Amounts payable | 17/49 | €567,214 | €375,233 | -€191,982 | -33.8% |
| Amounts payable after more than one year | 17 | €52,451 | €88,466 | +€36,014 | +68.7% |
| Financial debts | 170/4 | €52,451 | €88,466 | +€36,014 | +68.7% |
| Amounts payable within one year | 42/48 | €513,950 | €286,175 | -€227,776 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €59,894 | €35,707 | -€24,187 | -40.4% |
| Trade debts | 44 | €313,218 | €179,318 | -€133,900 | -42.7% |
| Suppliers | 440/4 | €313,218 | €179,318 | -€133,900 | -42.7% |
| Taxes, remuneration and social security | 45 | €58,811 | €23,086 | -€35,725 | -60.7% |
| Taxes | 450/3 | €37,908 | €1,035 | -€36,872 | -97.3% |
| Remuneration and social security | 454/9 | €20,903 | €22,050 | +€1,147 | +5.5% |
| Other amounts payable | 47/48 | €82,027 | €48,064 | -€33,963 | -41.4% |
| Accrued charges and deferred income | 492/3 | €813 | €592 | -€220 | -27.1% |
| Non-recurring operating income | 76A | €1,400 | €5,776 | +€4,376 | +313% |
| Remuneration, social security and pensions | 62 | €144,253 | €165,341 | +€21,088 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,582 | €62,486 | +€904 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,486 | +€2,486 | |
| Other operating charges | 640/8 | €11,002 | €17,956 | +€6,954 | +63.2% |
| Non-recurring operating charges | 66A | - | €23,845 | +€23,845 | |
| Gross operating margin | 9900 | €315,343 | €232,203 | -€83,140 | -26.4% |
| Operating profit (loss) | 9901 | €98,505 | -€39,910 | -€138,416 | |
| Financial income | 75/76B | €8,757 | €8,589 | -€168 | -1.9% |
| Recurring financial income | 75 | €8,757 | €8,589 | -€168 | -1.9% |
| Financial charges | 65/66B | €14,813 | €8,078 | -€6,735 | -45.5% |
| Recurring financial charges | 65 | €14,813 | €8,078 | -€6,735 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €92,449 | -€39,399 | -€131,848 | |
| Income taxes | 67/77 | €436 | €361 | -€75 | -17.2% |
| Profit (loss) for the period | 9904 | €92,013 | -€39,760 | -€131,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,013 | -€39,760 | -€131,773 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.