RAM THE CHOCOLAT: 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 THE CHOCOLAT
Largest movements
- Tangible fixed assets -€17,275
down €17,275 (-34.9%), from €49,447 to €32,172
of which Plant, machinery and equipment: -€14,682
- Receivables within one year -€9,434
down €9,434 (-78.7%), from €11,981 to €2,548
of which Other amounts receivable: -€8,682
- Stocks and contracts -€3,638
down €3,638 (-20.3%), from €17,896 to €14,258
- Other debts -€11,812
down €11,812 (-48.4%), from €24,387 to €12,575
- Debts after one year -€8,885
down €8,885 (-25.0%), from €35,531 to €26,645
- Short-term financial debts -€8,594
no longer reported in 2025 (was €8,594)
- Trade debts -€5,751
down €5,751 (-53.4%), from €10,772 to €5,020
- Profit (loss) carried forward +€5,440
up €5,440 (+33.7%), from -€16,121 to -€10,682
- Purchases and services +€27,305
up €27,305 (+8.8%), from €310,463 to €337,768
- Turnover +€22,581
up €22,581 (+6.6%), from €343,854 to €366,435
- Gross operating margin -€4,724
down €4,724 (-14.1%), from €33,391 to €28,667
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 | €83,985 | €53,197 | -€30,788 | -36.7% |
| Formation expenses | 20 | €1,037 | €691 | -€346 | -33.3% |
| Fixed assets | 21/28 | €49,649 | €32,374 | -€17,275 | -34.8% |
| Tangible fixed assets | 22/27 | €49,447 | €32,172 | -€17,275 | -34.9% |
| Plant, machinery and equipment | 23 | €44,226 | €29,544 | -€14,682 | -33.2% |
| Furniture and vehicles | 24 | €5,221 | €2,628 | -€2,592 | -49.7% |
| Financial fixed assets | 28 | €202 | €202 | = | 0.0% |
| Current assets | 29/58 | €33,300 | €20,132 | -€13,168 | -39.5% |
| Stocks and contracts in progress | 3 | €17,896 | €14,258 | -€3,638 | -20.3% |
| Stocks | 30/36 | €17,896 | €14,258 | -€3,638 | -20.3% |
| Amounts receivable within one year | 40/41 | €11,981 | €2,548 | -€9,434 | -78.7% |
| Trade receivables | 40 | €1,431 | €679 | -€752 | -52.5% |
| Other amounts receivable | 41 | €10,551 | €1,869 | -€8,682 | -82.3% |
| Cash at bank and in hand | 54/58 | €3,010 | €3,225 | +€215 | +7.2% |
| Deferred charges and accrued income | 490/1 | €412 | €100 | -€312 | -75.6% |
| Total equity and liabilities | 10/49 | €83,985 | €53,197 | -€30,788 | -36.7% |
| Equity | 10/15 | -€6,121 | -€682 | +€5,440 | +88.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,121 | -€10,682 | +€5,440 | +33.7% |
| Amounts payable | 17/49 | €90,107 | €53,879 | -€36,228 | -40.2% |
| Amounts payable after more than one year | 17 | €35,531 | €26,645 | -€8,885 | -25.0% |
| Financial debts | 170/4 | €35,531 | €26,645 | -€8,885 | -25.0% |
| Amounts payable within one year | 42/48 | €54,384 | €27,034 | -€27,350 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | €8,627 | €8,885 | +€258 | +3.0% |
| Financial debts | 43 | €8,594 | - | -€8,594 | |
| Credit institutions | 430/8 | €8,594 | - | -€8,594 | |
| Trade debts | 44 | €10,772 | €5,020 | -€5,751 | -53.4% |
| Suppliers | 440/4 | €10,772 | €5,020 | -€5,751 | -53.4% |
| Taxes, remuneration and social security | 45 | €2,005 | €553 | -€1,451 | -72.4% |
| Taxes | 450/3 | €122 | €153 | +€31 | +25.8% |
| Remuneration and social security | 454/9 | €1,883 | €400 | -€1,483 | -78.8% |
| Other amounts payable | 47/48 | €24,387 | €12,575 | -€11,812 | -48.4% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.0% |
| Turnover | 70 | €343,854 | €366,435 | +€22,581 | +6.6% |
| Non-recurring operating income | 76A | €1,150 | - | -€1,150 | |
| Goods, raw materials, services and sundry goods | 60/61 | €310,463 | €337,768 | +€27,305 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,089 | €19,050 | +€961 | +5.3% |
| Other operating charges | 640/8 | €625 | €635 | +€9 | +1.5% |
| Non-recurring operating charges | 66A | €867 | - | -€867 | |
| Gross operating margin | 9900 | €33,391 | €28,667 | -€4,724 | -14.1% |
| Operating profit (loss) | 9901 | €13,809 | €8,982 | -€4,827 | -35.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,748 | €3,542 | -€205 | -5.5% |
| Recurring financial charges | 65 | €3,748 | €3,542 | -€205 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €10,063 | €5,440 | -€4,623 | -45.9% |
| Profit (loss) for the period | 9904 | €10,063 | €5,440 | -€4,623 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,063 | €5,440 | -€4,623 | -45.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.