RAMALOU: what changed
Two fiscal 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.
RAMALOU
Largest movements
- Tangible fixed assets -€70,796
down €70,796 (-5.7%), from €1.2m to €1.2m
of which Land and buildings: -€74,282
- Cash +€59,128
up €59,128 (+61.9%), from €95,509 to €154,637
mainly Net result for the year (+€177,481) and Depreciation (+€52,087)
- Current investments +€54,761
up €54,761 (+17.7%), from €310,000 to €364,761
- Receivables within one year -€42,855
down €42,855 (-27.9%), from €153,461 to €110,607
of which Trade receivables: -€45,872
- Reserves +€177,481
up €177,481 (+20.4%), from €871,302 to €1.0m
- Other debts -€73,280
down €73,280 (-44.0%), from €166,537 to €93,257
- Debts after one year -€63,584
down €63,584 (-8.6%), from €742,148 to €678,564
- Trade debts -€48,268
down €48,268 (-96.7%), from €49,923 to €1,655
- Gross operating margin +€15,555
up €15,555 (+5.2%), from €301,161 to €316,716
- Depreciation +€5,939
up €5,939 (+12.9%), from €46,148 to €52,087
- Taxes +€5,712
up €5,712 (+8.0%), from €71,819 to €77,531
- Financial income +€5,451
up €5,451 (+5450600.0%), from €0 to €5,451
- Other operating charges -€3,715
down €3,715 (-63.0%), from €5,900 to €2,185
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.
Cash bridge derived
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 | €1,929,566 | €1,930,476 | +€910 | 0.0% |
| Fixed assets | 21/28 | €1,368,865 | €1,298,069 | -€70,796 | -5.2% |
| Tangible fixed assets | 22/27 | €1,235,286 | €1,164,491 | -€70,796 | -5.7% |
| Land and buildings | 22 | €1,231,467 | €1,157,185 | -€74,282 | -6.0% |
| Plant, machinery and equipment | 23 | €1,340 | €3,457 | +€2,116 | +157.9% |
| Furniture and vehicles | 24 | €2,479 | €3,849 | +€1,370 | +55.2% |
| Financial fixed assets | 28 | €133,579 | €133,579 | = | 0.0% |
| Current assets | 29/58 | €560,700 | €632,407 | +€71,706 | +12.8% |
| Amounts receivable within one year | 40/41 | €153,461 | €110,607 | -€42,855 | -27.9% |
| Trade receivables | 40 | €150,872 | €105,000 | -€45,872 | -30.4% |
| Other amounts receivable | 41 | €2,589 | €5,607 | +€3,018 | +116.5% |
| Current investments | 50/53 | €310,000 | €364,761 | +€54,761 | +17.7% |
| Cash at bank and in hand | 54/58 | €95,509 | €154,637 | +€59,128 | +61.9% |
| Deferred charges and accrued income | 490/1 | €1,730 | €2,402 | +€671 | +38.8% |
| Total equity and liabilities | 10/49 | €1,929,566 | €1,930,476 | +€910 | 0.0% |
| Equity | 10/15 | €883,702 | €1,061,184 | +€177,481 | +20.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €871,302 | €1,048,784 | +€177,481 | +20.4% |
| Distributable reserves | 133 | €871,302 | €1,048,784 | +€177,481 | +20.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,045,863 | €869,293 | -€176,571 | -16.9% |
| Amounts payable after more than one year | 17 | €742,148 | €678,564 | -€63,584 | -8.6% |
| Financial debts | 170/4 | €742,148 | €678,564 | -€63,584 | -8.6% |
| Amounts payable within one year | 42/48 | €296,860 | €183,545 | -€113,315 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €63,132 | €63,584 | +€451 | +0.7% |
| Trade debts | 44 | €49,923 | €1,655 | -€48,268 | -96.7% |
| Suppliers | 440/4 | €49,923 | €1,655 | -€48,268 | -96.7% |
| Taxes, remuneration and social security | 45 | €17,268 | €25,050 | +€7,782 | +45.1% |
| Taxes | 450/3 | €17,268 | €25,050 | +€7,782 | +45.1% |
| Other amounts payable | 47/48 | €166,537 | €93,257 | -€73,280 | -44.0% |
| Accrued charges and deferred income | 492/3 | €6,855 | €7,183 | +€328 | +4.8% |
| Non-recurring operating income | 76A | - | €1,308 | +€1,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,148 | €52,087 | +€5,939 | +12.9% |
| Other operating charges | 640/8 | €5,900 | €2,185 | -€3,715 | -63.0% |
| Gross operating margin | 9900 | €301,161 | €316,716 | +€15,555 | +5.2% |
| Operating profit (loss) | 9901 | €249,113 | €262,445 | +€13,332 | +5.4% |
| Financial income | 75/76B | €0 | €5,451 | +€5,451 | +5450600.0% |
| Recurring financial income | 75 | €0 | €5,451 | +€5,451 | +5450600.0% |
| Financial charges | 65/66B | €13,425 | €12,883 | -€542 | -4.0% |
| Recurring financial charges | 65 | €13,425 | €12,883 | -€542 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €235,688 | €255,012 | +€19,325 | +8.2% |
| Income taxes | 67/77 | €71,819 | €77,531 | +€5,712 | +8.0% |
| Profit (loss) for the period | 9904 | €163,868 | €177,481 | +€13,613 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €163,868 | €177,481 | +€13,613 | +8.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.