RAMA: 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.
RAMA
Largest movements
- Receivables within one year +€84,615
up €84,615 (+192.4%), from €43,989 to €128,604
of which Trade receivables: +€75,462
- Cash -€10,689
down €10,689 (-34.8%), from €30,758 to €20,069
mainly Receivables within one year (-€84,615)
- Trade debts +€50,725
up €50,725 (+4916.7%), from €1,032 to €51,757
- Tax, wage and social debts +€20,441
up €20,441 (+357.5%), from €5,717 to €26,158
of which Remuneration and social security: +€17,089
- Profit (loss) carried forward +€2,760
up €2,760 (+3.2%), from €87,301 to €90,062
- Gross operating margin +€33,700
up €33,700 (+81.3%), from €41,450 to €75,150
- Staff costs +€20,890
up €20,890 (+66.7%), from €31,299 to €52,189
- Depreciation -€8,941
no longer reported in 2023 (was €8,941)
- Other operating charges +€8,425
up €8,425 (+190.7%), from €4,419 to €12,844
- Taxes +€875
up €875 (+13.9%), from €6,306 to €7,181
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,270 | €169,197 | +€73,926 | +77.6% |
| Fixed assets | 21/28 | €19,392 | €19,392 | = | 0.0% |
| Tangible fixed assets | 22/27 | €19,392 | €19,392 | = | 0.0% |
| Furniture and vehicles | 24 | €19,392 | €19,392 | = | 0.0% |
| Current assets | 29/58 | €75,878 | €149,804 | +€73,926 | +97.4% |
| Amounts receivable within one year | 40/41 | €43,989 | €128,604 | +€84,615 | +192.4% |
| Trade receivables | 40 | €7,413 | €82,875 | +€75,462 | +1018.0% |
| Other amounts receivable | 41 | €36,576 | €45,728 | +€9,153 | +25.0% |
| Cash at bank and in hand | 54/58 | €30,758 | €20,069 | -€10,689 | -34.8% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,131 | = | 0.0% |
| Total equity and liabilities | 10/49 | €95,270 | €169,197 | +€73,926 | +77.6% |
| Equity | 10/15 | €87,411 | €90,172 | +€2,760 | +3.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Other | 1319 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,301 | €90,062 | +€2,760 | +3.2% |
| Amounts payable | 17/49 | €7,859 | €79,025 | +€71,166 | +905.5% |
| Amounts payable within one year | 42/48 | €7,859 | €79,025 | +€71,166 | +905.5% |
| Current portion of amounts payable after more than one year | 42 | €1,110 | €1,110 | = | 0.0% |
| Trade debts | 44 | €1,032 | €51,757 | +€50,725 | +4916.7% |
| Suppliers | 440/4 | €1,032 | €51,757 | +€50,725 | +4916.7% |
| Taxes, remuneration and social security | 45 | €5,717 | €26,158 | +€20,441 | +357.5% |
| Taxes | 450/3 | €4,890 | €8,242 | +€3,352 | +68.5% |
| Remuneration and social security | 454/9 | €827 | €17,916 | +€17,089 | +2066.5% |
| Remuneration, social security and pensions | 62 | €31,299 | €52,189 | +€20,890 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,941 | - | -€8,941 | |
| Other operating charges | 640/8 | €4,419 | €12,844 | +€8,425 | +190.7% |
| Gross operating margin | 9900 | €41,450 | €75,150 | +€33,700 | +81.3% |
| Operating profit (loss) | 9901 | -€3,209 | €10,117 | +€13,326 | |
| Financial charges | 65/66B | €338 | €175 | -€163 | -48.2% |
| Recurring financial charges | 65 | €338 | €175 | -€163 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,547 | €9,942 | +€13,489 | |
| Income taxes | 67/77 | €6,306 | €7,181 | +€875 | +13.9% |
| Profit (loss) for the period | 9904 | -€9,854 | €2,760 | +€12,614 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,854 | €2,760 | +€12,614 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.