RAM RAADGEVING: 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 RAADGEVING
Largest movements
- Receivables within one year -€10,381
down €10,381 (-20.5%), from €50,700 to €40,319
of which Trade receivables: -€7,623
- Cash +€4,212
up €4,212 (+474%), from €889 to €5,102
mainly Receivables within one year (+€10,381) and Depreciation (+€3,750)
- Tangible fixed assets -€3,750
down €3,750 (-31.8%), from €11,795 to €8,045
- Profit (loss) carried forward -€6,089
down €6,089 (-20.5%), from €29,713 to €23,624
- Trade debts -€2,848
down €2,848 (-62.8%), from €4,532 to €1,685
- Other debts -€1,107
no longer reported in 2022 (was €1,107)
- Depreciation -€7,105
down €7,105 (-65.5%), from €10,855 to €3,750
- Gross operating margin +€1,938
up €1,938 (+37.7%), from -€5,140 to -€3,202
- Other operating charges -€1,686
down €1,686 (-70.2%), from €2,403 to €717
- Financial income +€539
up €539 (+51.7%), from €1,042 to €1,580
- Financial charges -€329
no longer reported in 2022 (was €329)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,905 | €97,087 | -€9,818 | -9.2% |
| Fixed assets | 21/28 | €11,795 | €8,045 | -€3,750 | -31.8% |
| Tangible fixed assets | 22/27 | €11,795 | €8,045 | -€3,750 | -31.8% |
| Furniture and vehicles | 24 | €11,795 | €8,045 | -€3,750 | -31.8% |
| Current assets | 29/58 | €95,110 | €89,042 | -€6,068 | -6.4% |
| Stocks and contracts in progress | 3 | €30,374 | €30,374 | = | 0.0% |
| Stocks | 30/36 | €30,374 | €30,374 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,700 | €40,319 | -€10,381 | -20.5% |
| Trade receivables | 40 | €28,123 | €20,500 | -€7,623 | -27.1% |
| Other amounts receivable | 41 | €22,577 | €19,819 | -€2,758 | -12.2% |
| Current investments | 50/53 | €12,423 | €12,423 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €889 | €5,102 | +€4,212 | +474% |
| Deferred charges and accrued income | 490/1 | €724 | €825 | +€101 | +13.9% |
| Total equity and liabilities | 10/49 | €106,905 | €97,087 | -€9,818 | -9.2% |
| Equity | 10/15 | €100,747 | €94,658 | -€6,089 | -6.0% |
| Contributions | 10/11 | €37,300 | €37,300 | = | 0.0% |
| Reserves | 13 | €33,734 | €33,734 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,734 | - | -€3,734 | |
| Reserves not available under the articles | 1311 | €3,734 | - | -€3,734 | |
| Distributable reserves | 133 | €30,000 | €33,734 | +€3,734 | +12.4% |
| Profit (loss) carried forward | 14 | €29,713 | €23,624 | -€6,089 | -20.5% |
| Amounts payable | 17/49 | €6,157 | €2,428 | -€3,729 | -60.6% |
| Amounts payable within one year | 42/48 | €6,157 | €1,685 | -€4,473 | -72.6% |
| Trade debts | 44 | €4,532 | €1,685 | -€2,848 | -62.8% |
| Suppliers | 440/4 | €4,532 | €1,685 | -€2,848 | -62.8% |
| Taxes, remuneration and social security | 45 | €518 | - | -€518 | |
| Taxes | 450/3 | €518 | - | -€518 | |
| Other amounts payable | 47/48 | €1,107 | - | -€1,107 | |
| Accrued charges and deferred income | 492/3 | - | €744 | +€744 | |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,855 | €3,750 | -€7,105 | -65.5% |
| Other operating charges | 640/8 | €2,403 | €717 | -€1,686 | -70.2% |
| Gross operating margin | 9900 | -€5,140 | -€3,202 | +€1,938 | +37.7% |
| Operating profit (loss) | 9901 | -€18,399 | -€7,669 | +€10,730 | +58.3% |
| Financial income | 75/76B | €1,042 | €1,580 | +€539 | +51.7% |
| Recurring financial income | 75 | €1,042 | €1,580 | +€539 | +51.7% |
| Financial charges | 65/66B | €329 | - | -€329 | |
| Recurring financial charges | 65 | €329 | - | -€329 | |
| Profit (loss) for the period before taxes | 9903 | -€17,686 | -€6,089 | +€11,597 | +65.6% |
| Profit (loss) for the period | 9904 | -€17,686 | -€6,089 | +€11,597 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,686 | -€6,089 | +€11,597 | +65.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.