RAMA H: 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 H
Largest movements
- Cash +€2,516
up €2,516 (+67.2%), from €3,747 to €6,263
mainly Net result for the year (+€2,891) and Receivables within one year (+€645)
- Deferred charges and accrued income +€732
new in 2025: €732
- Receivables within one year -€645
down €645 (-5.3%), from €12,203 to €11,557
- Tangible fixed assets -€484
down €484 (-15.2%), from €3,186 to €2,702
- Profit (loss) carried forward +€2,891
up €2,891 (+39.8%), from €7,267 to €10,158
- Tax, wage and social debts -€1,333
down €1,333 (-48.5%), from €2,749 to €1,416
of which Taxes: -€868
- Trade debts +€561
up €561 (+42.6%), from €1,316 to €1,877
- Staff costs -€19,556
down €19,556, from €19,493 to -€63
- Gross operating margin -€14,663
down €14,663 (-73.5%), from €19,947 to €5,284
- Financial charges +€1,177
up €1,177 (+366%), from €321 to €1,499
- Other operating charges +€326
up €326 (+220%), from €148 to €474
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 | €19,392 | €21,511 | +€2,119 | +10.9% |
| Fixed assets | 21/28 | €3,186 | €2,702 | -€484 | -15.2% |
| Tangible fixed assets | 22/27 | €3,186 | €2,702 | -€484 | -15.2% |
| Plant, machinery and equipment | 23 | €3,186 | €2,702 | -€484 | -15.2% |
| Current assets | 29/58 | €16,206 | €18,809 | +€2,603 | +16.1% |
| Stocks and contracts in progress | 3 | €256 | €256 | = | 0.0% |
| Stocks | 30/36 | €256 | €256 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,203 | €11,557 | -€645 | -5.3% |
| Other amounts receivable | 41 | €12,203 | €11,557 | -€645 | -5.3% |
| Cash at bank and in hand | 54/58 | €3,747 | €6,263 | +€2,516 | +67.2% |
| Deferred charges and accrued income | 490/1 | - | €732 | +€732 | |
| Total equity and liabilities | 10/49 | €19,392 | €21,511 | +€2,119 | +10.9% |
| Equity | 10/15 | €15,327 | €18,218 | +€2,891 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,267 | €10,158 | +€2,891 | +39.8% |
| Amounts payable | 17/49 | €4,064 | €3,293 | -€771 | -19.0% |
| Amounts payable within one year | 42/48 | €4,064 | €3,293 | -€771 | -19.0% |
| Trade debts | 44 | €1,316 | €1,877 | +€561 | +42.6% |
| Suppliers | 440/4 | €1,316 | €1,877 | +€561 | +42.6% |
| Taxes, remuneration and social security | 45 | €2,749 | €1,416 | -€1,333 | -48.5% |
| Taxes | 450/3 | €2,249 | €1,381 | -€868 | -38.6% |
| Remuneration and social security | 454/9 | €499 | €35 | -€464 | -93.0% |
| Remuneration, social security and pensions | 62 | €19,493 | -€63 | -€19,556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €484 | = | 0.0% |
| Other operating charges | 640/8 | €148 | €474 | +€326 | +220% |
| Gross operating margin | 9900 | €19,947 | €5,284 | -€14,663 | -73.5% |
| Operating profit (loss) | 9901 | -€177 | €4,389 | +€4,567 | |
| Financial charges | 65/66B | €321 | €1,499 | +€1,177 | +366% |
| Recurring financial charges | 65 | €321 | €1,499 | +€1,177 | +366% |
| Profit (loss) for the period before taxes | 9903 | -€499 | €2,891 | +€3,390 | |
| Profit (loss) for the period | 9904 | -€499 | €2,891 | +€3,390 | |
| Profit (loss) for the period to be appropriated | 9905 | -€499 | €2,891 | +€3,390 |
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 30 October 2026 via checked.be.