RAMA CASA: 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 CASA
Largest movements
- Tangible fixed assets +€232,646
up €232,646 (+55.2%), from €421,558 to €654,204
of which Land and buildings: +€483,920
- Cash +€34,997
up €34,997 (+656%), from €5,335 to €40,332
mainly Debts after one year (+€234,769) and Receivables within one year (+€22,677)
- Receivables within one year -€22,677
down €22,677 (-85.7%), from €26,461 to €3,784
of which Trade receivables: -€21,250
- Debts after one year +€234,769
up €234,769 (+78.2%), from €300,198 to €534,967
- Other debts +€22,020
up €22,020 (+14.7%), from €150,224 to €172,244
- Trade debts -€20,227
down €20,227 (-66.3%), from €30,503 to €10,276
- Current portion of long-term debt +€19,227
up €19,227 (+721%), from €2,668 to €21,895
- Profit (loss) carried forward -€12,707
down €12,707 (-25.9%), from -€49,146 to -€61,853
- Gross operating margin +€36,871
up €36,871, from -€11,875 to €24,996
- Financial charges +€15,592
up €15,592 (+253%), from €6,174 to €21,766
- Other operating charges -€8,000
down €8,000 (-92.0%), from €8,697 to €697
- Depreciation -€7,160
down €7,160 (-32.0%), from €22,400 to €15,240
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 | €454,447 | €699,583 | +€245,136 | +53.9% |
| Formation expenses | 20 | €350 | - | -€350 | |
| Fixed assets | 21/28 | €421,558 | €654,204 | +€232,646 | +55.2% |
| Tangible fixed assets | 22/27 | €421,558 | €654,204 | +€232,646 | +55.2% |
| Land and buildings | 22 | €150,000 | €633,920 | +€483,920 | +323% |
| Furniture and vehicles | 24 | €6,209 | €20,284 | +€14,075 | +227% |
| Assets under construction and advance payments | 27 | €265,349 | - | -€265,349 | |
| Current assets | 29/58 | €32,539 | €45,379 | +€12,840 | +39.5% |
| Amounts receivable within one year | 40/41 | €26,461 | €3,784 | -€22,677 | -85.7% |
| Trade receivables | 40 | €25,000 | €3,750 | -€21,250 | -85.0% |
| Other amounts receivable | 41 | €1,461 | €34 | -€1,427 | -97.7% |
| Cash at bank and in hand | 54/58 | €5,335 | €40,332 | +€34,997 | +656% |
| Deferred charges and accrued income | 490/1 | €743 | €1,263 | +€520 | +70.0% |
| Total equity and liabilities | 10/49 | €454,447 | €699,583 | +€245,136 | +53.9% |
| Equity | 10/15 | -€29,146 | -€41,853 | -€12,707 | -43.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,146 | -€61,853 | -€12,707 | -25.9% |
| Amounts payable | 17/49 | €483,593 | €741,436 | +€257,843 | +53.3% |
| Amounts payable after more than one year | 17 | €300,198 | €534,967 | +€234,769 | +78.2% |
| Financial debts | 170/4 | €300,198 | €534,967 | +€234,769 | +78.2% |
| Amounts payable within one year | 42/48 | €183,395 | €204,819 | +€21,424 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €2,668 | €21,895 | +€19,227 | +721% |
| Trade debts | 44 | €30,503 | €10,276 | -€20,227 | -66.3% |
| Suppliers | 440/4 | €30,503 | €10,276 | -€20,227 | -66.3% |
| Taxes, remuneration and social security | 45 | - | €404 | +€404 | |
| Taxes | 450/3 | - | €404 | +€404 | |
| Other amounts payable | 47/48 | €150,224 | €172,244 | +€22,020 | +14.7% |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,400 | €15,240 | -€7,160 | -32.0% |
| Other operating charges | 640/8 | €8,697 | €697 | -€8,000 | -92.0% |
| Gross operating margin | 9900 | -€11,875 | €24,996 | +€36,871 | |
| Operating profit (loss) | 9901 | -€42,972 | €9,059 | +€52,031 | |
| Financial charges | 65/66B | €6,174 | €21,766 | +€15,592 | +253% |
| Recurring financial charges | 65 | €6,174 | €21,766 | +€15,592 | +253% |
| Profit (loss) for the period before taxes | 9903 | -€49,146 | -€12,707 | +€36,439 | +74.1% |
| Profit (loss) for the period | 9904 | -€49,146 | -€12,707 | +€36,439 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,146 | -€12,707 | +€36,439 | +74.1% |
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 31 October 2026 via checked.be.