RAM FOOD: 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.
RAM FOOD
Largest movements
- Stocks and contracts -€14,912
no longer reported in 2025 (was €14,912)
- Tangible fixed assets -€3,009
down €3,009 (-82.1%), from €3,663 to €654
of which Other tangible fixed assets: -€1,775
- Receivables within one year +€2,840
up €2,840 (+36.5%), from €7,784 to €10,624
of which Trade receivables: +€1,936
- Cash -€813
down €813 (-99.3%), from €819 to €5
mainly Net result for the year (-€33,433) and Accrued charges and deferred income (-€16,420)
- Deferred charges and accrued income -€729
down €729 (-70.2%), from €1,038 to €309
- Other debts +€50,546
up €50,546 (+326%), from €15,526 to €66,071
- Profit (loss) carried forward -€33,433
down €33,433 (-79.2%), from -€42,236 to -€75,669
- Accrued charges and deferred income -€16,420
no longer reported in 2025 (was €16,420)
- Tax, wage and social debts -€13,033
no longer reported in 2025 (was €13,033)
- Trade debts -€3,254
down €3,254 (-54.8%), from €5,938 to €2,685
- Gross operating margin -€27,700
down €27,700 (-76.6%), from €36,159 to €8,459
- Staff costs -€18,374
down €18,374 (-40.5%), from €45,397 to €27,023
- Depreciation -€1,971
down €1,971 (-65.7%), from €3,001 to €1,030
- Other operating charges +€848
up €848 (+71.0%), from €1,194 to €2,042
- Financial charges -€529
down €529 (-43.8%), from €1,206 to €678
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 | €28,310 | €11,687 | -€16,623 | -58.7% |
| Fixed assets | 21/28 | €3,758 | €749 | -€3,009 | -80.1% |
| Tangible fixed assets | 22/27 | €3,663 | €654 | -€3,009 | -82.1% |
| Furniture and vehicles | 24 | €1,888 | €654 | -€1,234 | -65.4% |
| Other tangible fixed assets | 26 | €1,775 | - | -€1,775 | |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €24,552 | €10,938 | -€13,614 | -55.5% |
| Stocks and contracts in progress | 3 | €14,912 | - | -€14,912 | |
| Stocks | 30/36 | €14,912 | - | -€14,912 | |
| Amounts receivable within one year | 40/41 | €7,784 | €10,624 | +€2,840 | +36.5% |
| Trade receivables | 40 | €1,297 | €3,234 | +€1,936 | +149% |
| Other amounts receivable | 41 | €6,487 | €7,390 | +€904 | +13.9% |
| Cash at bank and in hand | 54/58 | €819 | €5 | -€813 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,038 | €309 | -€729 | -70.2% |
| Total equity and liabilities | 10/49 | €28,310 | €11,687 | -€16,623 | -58.7% |
| Equity | 10/15 | -€23,636 | -€57,069 | -€33,433 | -141% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,236 | -€75,669 | -€33,433 | -79.2% |
| Amounts payable | 17/49 | €51,947 | €68,756 | +€16,809 | +32.4% |
| Amounts payable within one year | 42/48 | €35,527 | €68,756 | +€33,229 | +93.5% |
| Current portion of amounts payable after more than one year | 42 | €1,031 | - | -€1,031 | |
| Trade debts | 44 | €5,938 | €2,685 | -€3,254 | -54.8% |
| Suppliers | 440/4 | €5,938 | €2,685 | -€3,254 | -54.8% |
| Taxes, remuneration and social security | 45 | €13,033 | - | -€13,033 | |
| Remuneration and social security | 454/9 | €13,033 | - | -€13,033 | |
| Other amounts payable | 47/48 | €15,526 | €66,071 | +€50,546 | +326% |
| Accrued charges and deferred income | 492/3 | €16,420 | - | -€16,420 | |
| Non-recurring operating income | 76A | - | €5,230 | +€5,230 | |
| Remuneration, social security and pensions | 62 | €45,397 | €27,023 | -€18,374 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,001 | €1,030 | -€1,971 | -65.7% |
| Other operating charges | 640/8 | €1,194 | €2,042 | +€848 | +71.0% |
| Non-recurring operating charges | 66A | - | €11,119 | +€11,119 | |
| Gross operating margin | 9900 | €36,159 | €8,459 | -€27,700 | -76.6% |
| Operating profit (loss) | 9901 | -€13,433 | -€32,755 | -€19,322 | -144% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,206 | €678 | -€529 | -43.8% |
| Recurring financial charges | 65 | €1,206 | €678 | -€529 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,638 | -€33,433 | -€18,794 | -128% |
| Profit (loss) for the period | 9904 | -€14,638 | -€33,433 | -€18,794 | -128% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,638 | -€33,433 | -€18,794 | -128% |
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 28 October 2026 via checked.be.