RAM CONSULTANCY: what changed
Two fiscal 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.
What changed
RAM CONSULTANCY
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5,234
2024 · -€6,581+€1,347
Equity
€425,354
2024 · €430,588-€5,234
Cash
-
not filed
Balance sheet total
€836,972
2024 · €825,342+€11,630
Largest movements
Assets
- Deferred charges and accrued income +€16,127
up €16,127 (+46.3%), from €34,854 to €50,981
Equity and liabilities
- Accrued charges and deferred income +€11,931
up €11,931 (+55.6%), from €21,471 to €33,402
Income statement
- Depreciation -€2,387
down €2,387 (-35.1%), from €6,804 to €4,416
- Gross operating margin -€559
down €559 (-15.0%), from -€3,726 to -€4,285
- Other operating charges +€391
up €391 (+138.4%), from €282 to €673
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.
Result 2024
-€6,581
Gross operating margin
-€559
Depreciation
+€2,387
Other operating charges
-€391
Financial income
-€30
Financial charges
-€18
Taxes
-€42
Result 2025
-€5,234
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €825,342 | €836,972 | +€11,630 | +1.4% |
| Fixed assets | 21/28 | €464,298 | €459,881 | -€4,416 | -1.0% |
| Tangible fixed assets | 22/27 | €8,173 | €3,757 | -€4,416 | -54.0% |
| Furniture and vehicles | 24 | €8,173 | €3,757 | -€4,416 | -54.0% |
| Financial fixed assets | 28 | €456,124 | €456,124 | = | 0.0% |
| Current assets | 29/58 | €361,045 | €377,091 | +€16,046 | +4.4% |
| Amounts receivable after more than one year | 29 | €322,537 | €322,537 | = | 0.0% |
| Other amounts receivable | 291 | €322,537 | €322,537 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,654 | €3,573 | -€81 | -2.2% |
| Trade receivables | 40 | €3,577 | €2,285 | -€1,292 | -36.1% |
| Other amounts receivable | 41 | €76 | €1,288 | +€1,212 | +1585.9% |
| Deferred charges and accrued income | 490/1 | €34,854 | €50,981 | +€16,127 | +46.3% |
| Total equity and liabilities | 10/49 | €825,342 | €836,972 | +€11,630 | +1.4% |
| Equity | 10/15 | €430,588 | €425,354 | -€5,234 | -1.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €396,502 | €391,268 | -€5,234 | -1.3% |
| Amounts payable | 17/49 | €394,755 | €411,619 | +€16,864 | +4.3% |
| Amounts payable after more than one year | 17 | €214,708 | €214,708 | = | 0.0% |
| Other amounts payable | 178/9 | €214,708 | €214,708 | = | 0.0% |
| Amounts payable within one year | 42/48 | €158,576 | €163,509 | +€4,933 | +3.1% |
| Financial debts | 43 | €4,343 | €4,974 | +€631 | +14.5% |
| Credit institutions | 430/8 | €4,343 | €4,974 | +€631 | +14.5% |
| Trade debts | 44 | €81,655 | €78,145 | -€3,510 | -4.3% |
| Suppliers | 440/4 | €81,655 | €78,145 | -€3,510 | -4.3% |
| Taxes, remuneration and social security | 45 | €491 | €533 | +€42 | +8.6% |
| Taxes | 450/3 | €491 | €533 | +€42 | +8.6% |
| Other amounts payable | 47/48 | €72,088 | €79,858 | +€7,770 | +10.8% |
| Accrued charges and deferred income | 492/3 | €21,471 | €33,402 | +€11,931 | +55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,804 | €4,416 | -€2,387 | -35.1% |
| Other operating charges | 640/8 | €282 | €673 | +€391 | +138.4% |
| Gross operating margin | 9900 | -€3,726 | -€4,285 | -€559 | -15.0% |
| Operating profit (loss) | 9901 | -€10,812 | -€9,375 | +€1,438 | +13.3% |
| Financial income | 75/76B | €16,157 | €16,127 | -€30 | -0.2% |
| Recurring financial income | 75 | €16,157 | €16,127 | -€30 | -0.2% |
| Financial charges | 65/66B | €11,435 | €11,453 | +€18 | +0.2% |
| Recurring financial charges | 65 | €11,435 | €11,453 | +€18 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,090 | -€4,701 | +€1,389 | +22.8% |
| Income taxes | 67/77 | €491 | €533 | +€42 | +8.6% |
| Profit (loss) for the period | 9904 | -€6,581 | -€5,234 | +€1,347 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,581 | -€5,234 | +€1,347 | +20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.