RAMASHOP: 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.
RAMASHOP
Largest movements
- Stocks and contracts -€2,837
down €2,837 (-7.9%), from €35,730 to €32,893
- Cash +€1,107
up €1,107 (+16.1%), from €6,877 to €7,984
mainly Other debts (+€9,216) and Stocks and contracts (+€2,837)
- Other debts +€9,216
up €9,216 (+13755.2%), from €67 to €9,283
- Tax, wage and social debts -€6,711
down €6,711 (-17.4%), from €38,652 to €31,941
of which Remuneration and social security: -€4,665
- Profit (loss) carried forward -€5,689
down €5,689 (-24.4%), from -€23,303 to -€28,992
- Trade debts +€1,325
up €1,325 (+13.8%), from €9,623 to €10,948
- Purchases and services +€74,912
new in 2024: €74,912
- Turnover +€74,163
new in 2024: €74,163
- Gross operating margin -€3,517
down €3,517, from €2,768 to -€749
- Other operating charges +€2,566
up €2,566 (+140.5%), from €1,826 to €4,392
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,499 | €43,640 | -€1,859 | -4.1% |
| Fixed assets | 21/28 | €2,763 | €2,763 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €900 | €900 | = | 0.0% |
| Plant, machinery and equipment | 23 | €900 | €900 | = | 0.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €1,863 | €1,863 | = | 0.0% |
| Current assets | 29/58 | €42,736 | €40,877 | -€1,859 | -4.3% |
| Stocks and contracts in progress | 3 | €35,730 | €32,893 | -€2,837 | -7.9% |
| Stocks | 30/36 | €35,730 | €32,893 | -€2,837 | -7.9% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €6,877 | €7,984 | +€1,107 | +16.1% |
| Deferred charges and accrued income | 490/1 | €129 | €0 | -€129 | -100.0% |
| Total equity and liabilities | 10/49 | €45,499 | €43,640 | -€1,859 | -4.1% |
| Equity | 10/15 | -€2,843 | -€8,532 | -€5,689 | -200.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€23,303 | -€28,992 | -€5,689 | -24.4% |
| Amounts payable | 17/49 | €48,342 | €52,172 | +€3,830 | +7.9% |
| Amounts payable within one year | 42/48 | €48,342 | €52,172 | +€3,830 | +7.9% |
| Trade debts | 44 | €9,623 | €10,948 | +€1,325 | +13.8% |
| Suppliers | 440/4 | €9,623 | €10,948 | +€1,325 | +13.8% |
| Taxes, remuneration and social security | 45 | €38,652 | €31,941 | -€6,711 | -17.4% |
| Taxes | 450/3 | €7,995 | €5,949 | -€2,046 | -25.6% |
| Remuneration and social security | 454/9 | €30,657 | €25,992 | -€4,665 | -15.2% |
| Other amounts payable | 47/48 | €67 | €9,283 | +€9,216 | +13755.2% |
| Turnover | 70 | - | €74,163 | +€74,163 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €74,912 | +€74,912 | |
| Other operating charges | 640/8 | €1,826 | €4,392 | +€2,566 | +140.5% |
| Gross operating margin | 9900 | €2,768 | -€749 | -€3,517 | |
| Operating profit (loss) | 9901 | €942 | -€5,141 | -€6,083 | |
| Financial charges | 65/66B | €604 | €548 | -€56 | -9.3% |
| Recurring financial charges | 65 | €604 | €548 | -€56 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €338 | -€5,689 | -€6,027 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €338 | -€5,689 | -€6,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €338 | -€5,689 | -€6,027 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.