RAMA CONSULTING: 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 CONSULTING
Largest movements
- Financial fixed assets -€1.5m
down €1.5m (-100%), from €1.5m to €0
- Current investments +€241,121
new in 2025: €241,121
- Tangible fixed assets -€73,688
down €73,688 (-22.8%), from €323,845 to €250,157
of which Land and buildings: -€99,120
- Receivables within one year +€24,426
up €24,426 (+75.6%), from €32,311 to €56,738
of which Trade receivables: +€12,620
- Cash +€20,092
up €20,092 (+1,905%), from €1,055 to €21,147
mainly Investment in fixed assets (net) (+€1.6m) and Net result for the year (+€166,679)
- Current portion of long-term debt -€985,090
down €985,090 (-93.7%), from €1.1m to €65,867
- Other debts -€410,157
down €410,157 (-91.2%), from €449,693 to €39,536
- Profit (loss) carried forward +€71,029
up €71,029 (+163%), from €43,668 to €114,697
- Debts after one year +€27,844
up €27,844 (+31.5%), from €88,392 to €116,237
- Short-term financial debts -€20,106
down €20,106 (-97.6%), from €20,610 to €504
- Financial income +€155,381
up €155,381 (+987,172%), from €16 to €155,397
- Gross operating margin +€79,685
up €79,685, from -€5,740 to €73,945
- Depreciation +€24,029
up €24,029 (+128%), from €18,710 to €42,740
- Taxes +€9,498
up €9,498 (+4,253%), from €223 to €9,721
- Financial charges -€1,182
down €1,182 (-14.0%), from €8,434 to €7,252
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 | €1,906,956 | €569,413 | -€1.3m | -70.1% |
| Fixed assets | 21/28 | €1,872,520 | €250,157 | -€1.6m | -86.6% |
| Tangible fixed assets | 22/27 | €323,845 | €250,157 | -€73,688 | -22.8% |
| Land and buildings | 22 | €285,200 | €186,080 | -€99,120 | -34.8% |
| Furniture and vehicles | 24 | €34,000 | €23,539 | -€10,462 | -30.8% |
| Other tangible fixed assets | 26 | €4,645 | €40,538 | +€35,893 | +773% |
| Financial fixed assets | 28 | €1,548,675 | €0 | -€1.5m | -100% |
| Current assets | 29/58 | €34,436 | €319,256 | +€284,821 | +827% |
| Amounts receivable within one year | 40/41 | €32,311 | €56,738 | +€24,426 | +75.6% |
| Trade receivables | 40 | €1,741 | €14,361 | +€12,620 | +725% |
| Other amounts receivable | 41 | €30,571 | €42,377 | +€11,806 | +38.6% |
| Current investments | 50/53 | - | €241,121 | +€241,121 | |
| Cash at bank and in hand | 54/58 | €1,055 | €21,147 | +€20,092 | +1,905% |
| Deferred charges and accrued income | 490/1 | €1,070 | €250 | -€819 | -76.6% |
| Total equity and liabilities | 10/49 | €1,906,956 | €569,413 | -€1.3m | -70.1% |
| Equity | 10/15 | €274,547 | €328,293 | +€53,746 | +19.6% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €216,679 | €199,396 | -€17,284 | -8.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €197,929 | €180,646 | -€17,284 | -8.7% |
| Profit (loss) carried forward | 14 | €43,668 | €114,697 | +€71,029 | +163% |
| Amounts payable | 17/49 | €1,632,408 | €241,120 | -€1.4m | -85.2% |
| Amounts payable after more than one year | 17 | €88,392 | €116,237 | +€27,844 | +31.5% |
| Financial debts | 170/4 | €88,392 | €116,237 | +€27,844 | +31.5% |
| Amounts payable within one year | 42/48 | €1,541,986 | €124,691 | -€1.4m | -91.9% |
| Current portion of amounts payable after more than one year | 42 | €1,050,957 | €65,867 | -€985,090 | -93.7% |
| Financial debts | 43 | €20,610 | €504 | -€20,106 | -97.6% |
| Credit institutions | 430/8 | €20,610 | €504 | -€20,106 | -97.6% |
| Trade debts | 44 | €4,318 | €9,143 | +€4,825 | +112% |
| Suppliers | 440/4 | €4,318 | €9,143 | +€4,825 | +112% |
| Taxes, remuneration and social security | 45 | €16,407 | €9,641 | -€6,766 | -41.2% |
| Taxes | 450/3 | €16,407 | €9,641 | -€6,766 | -41.2% |
| Other amounts payable | 47/48 | €449,693 | €39,536 | -€410,157 | -91.2% |
| Accrued charges and deferred income | 492/3 | €2,030 | €193 | -€1,837 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,710 | €42,740 | +€24,029 | +128% |
| Other operating charges | 640/8 | €2,338 | €2,950 | +€612 | +26.2% |
| Gross operating margin | 9900 | -€5,740 | €73,945 | +€79,685 | |
| Operating profit (loss) | 9901 | -€26,788 | €28,256 | +€55,044 | |
| Financial income | 75/76B | €16 | €155,397 | +€155,381 | +987,172% |
| Recurring financial income | 75 | €16 | €155,397 | +€155,381 | +987,172% |
| Financial charges | 65/66B | €8,434 | €7,252 | -€1,182 | -14.0% |
| Recurring financial charges | 65 | €8,434 | €7,252 | -€1,182 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€35,207 | €176,400 | +€211,607 | |
| Income taxes | 67/77 | €223 | €9,721 | +€9,498 | +4,253% |
| Profit (loss) for the period | 9904 | -€35,430 | €166,679 | +€202,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,430 | €166,679 | +€202,109 |
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 23 October 2026 via checked.be.