RAMDAM DESIGN: 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.
RAMDAM DESIGN
Largest movements
- Cash -€8,525
down €8,525 (-6.5%), from €131,198 to €122,672
mainly Contributions, distributions and other (-€12,496) and Receivables within one year (-€3,959)
- Receivables within one year +€3,959
up €3,959 (+28.8%), from €13,758 to €17,717
of which Other amounts receivable: +€5,593
- Tangible fixed assets -€2,084
down €2,084 (-20.3%), from €10,273 to €8,189
of which Furniture and vehicles: -€1,131
- Reserves -€4,896
down €4,896 (-4.2%), from €117,298 to €112,402
of which Distributable reserves: -€4,896
- Current portion of long-term debt -€3,096
down €3,096 (-100.0%), from €3,096 to €0
- Gross operating margin -€45,932
down €45,932 (-76.3%), from €60,179 to €14,246
- Taxes -€11,637
down €11,637 (-78.6%), from €14,811 to €3,174
- Depreciation -€4,763
down €4,763 (-69.6%), from €6,847 to €2,084
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 | €157,075 | €150,452 | -€6,623 | -4.2% |
| Fixed assets | 21/28 | €10,273 | €8,189 | -€2,084 | -20.3% |
| Tangible fixed assets | 22/27 | €10,273 | €8,189 | -€2,084 | -20.3% |
| Furniture and vehicles | 24 | €2,777 | €1,646 | -€1,131 | -40.7% |
| Other tangible fixed assets | 26 | €7,496 | €6,543 | -€953 | -12.7% |
| Current assets | 29/58 | €146,802 | €142,263 | -€4,539 | -3.1% |
| Amounts receivable within one year | 40/41 | €13,758 | €17,717 | +€3,959 | +28.8% |
| Trade receivables | 40 | €8,222 | €6,588 | -€1,634 | -19.9% |
| Other amounts receivable | 41 | €5,536 | €11,128 | +€5,593 | +101.0% |
| Cash at bank and in hand | 54/58 | €131,198 | €122,672 | -€8,525 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,847 | €1,874 | +€27 | +1.4% |
| Total equity and liabilities | 10/49 | €157,075 | €150,452 | -€6,623 | -4.2% |
| Equity | 10/15 | €133,435 | €128,596 | -€4,839 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €117,298 | €112,402 | -€4,896 | -4.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,438 | €110,542 | -€4,896 | -4.2% |
| Profit (loss) carried forward | 14 | €9,937 | €9,994 | +€57 | +0.6% |
| Amounts payable | 17/49 | €23,640 | €21,856 | -€1,785 | -7.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,640 | €21,856 | -€1,785 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €3,096 | €0 | -€3,096 | -100.0% |
| Trade debts | 44 | €1,812 | €1,665 | -€146 | -8.1% |
| Suppliers | 440/4 | €1,812 | €1,665 | -€146 | -8.1% |
| Taxes, remuneration and social security | 45 | €8,116 | €8,379 | +€263 | +3.2% |
| Taxes | 450/3 | €8,116 | €8,379 | +€263 | +3.2% |
| Other amounts payable | 47/48 | €10,617 | €11,812 | +€1,195 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,847 | €2,084 | -€4,763 | -69.6% |
| Other operating charges | 640/8 | €897 | €1,137 | +€240 | +26.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €60,179 | €14,246 | -€45,932 | -76.3% |
| Operating profit (loss) | 9901 | €52,435 | €11,025 | -€41,410 | -79.0% |
| Financial income | 75/76B | €485 | €324 | -€160 | -33.0% |
| Recurring financial income | 75 | €485 | €324 | -€160 | -33.0% |
| Financial charges | 65/66B | €566 | €519 | -€47 | -8.4% |
| Recurring financial charges | 65 | €566 | €519 | -€47 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €52,353 | €10,831 | -€41,523 | -79.3% |
| Income taxes | 67/77 | €14,811 | €3,174 | -€11,637 | -78.6% |
| Profit (loss) for the period | 9904 | €37,542 | €7,657 | -€29,885 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,542 | €7,657 | -€29,885 | -79.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.