Ramen Art: 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.
Ramen Art
Largest movements
- Tangible fixed assets +€17,990
up €17,990 (+369%), from €4,869 to €22,859
of which Furniture and vehicles: +€18,497
- Cash +€9,431
up €9,431 (+100%), from €9,394 to €18,825
mainly Tax, wage and social debts (+€31,179) and Trade debts (+€15,749)
- Tax, wage and social debts +€31,179
up €31,179 (+153%), from €20,340 to €51,519
of which Taxes: +€22,643
- Profit (loss) carried forward -€22,725
down €22,725, from €15,756 to -€6,969
- Trade debts +€15,749
up €15,749 (+282%), from €5,593 to €21,342
- Other debts +€2,513
up €2,513 (+27.1%), from €9,283 to €11,796
- Staff costs +€19,649
new in 2023: €19,649
- Other operating charges +€15,049
up €15,049 (+1,018%), from €1,478 to €16,526
- Taxes -€5,345
down €5,345 (-97.2%), from €5,499 to €153
- Depreciation +€4,889
up €4,889 (+470%), from €1,041 to €5,930
- Financial charges +€2,562
up €2,562 (+675%), from €380 to €2,942
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,471 | €88,188 | +€26,716 | +43.5% |
| Fixed assets | 21/28 | €4,869 | €22,859 | +€17,990 | +369% |
| Tangible fixed assets | 22/27 | €4,869 | €22,859 | +€17,990 | +369% |
| Plant, machinery and equipment | 23 | €1,971 | €1,464 | -€508 | -25.7% |
| Furniture and vehicles | 24 | €2,898 | €21,395 | +€18,497 | +638% |
| Current assets | 29/58 | €56,603 | €65,329 | +€8,726 | +15.4% |
| Amounts receivable within one year | 40/41 | €47,208 | €46,504 | -€705 | -1.5% |
| Trade receivables | 40 | €47,208 | €27,157 | -€20,051 | -42.5% |
| Other amounts receivable | 41 | - | €19,346 | +€19,346 | |
| Cash at bank and in hand | 54/58 | €9,394 | €18,825 | +€9,431 | +100% |
| Total equity and liabilities | 10/49 | €61,471 | €88,188 | +€26,716 | +43.5% |
| Equity | 10/15 | €26,256 | €3,531 | -€22,725 | -86.6% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,756 | -€6,969 | -€22,725 | |
| Amounts payable | 17/49 | €35,216 | €84,657 | +€49,441 | +140% |
| Amounts payable within one year | 42/48 | €35,216 | €84,657 | +€49,441 | +140% |
| Trade debts | 44 | €5,593 | €21,342 | +€15,749 | +282% |
| Suppliers | 440/4 | €5,593 | €21,342 | +€15,749 | +282% |
| Taxes, remuneration and social security | 45 | €20,340 | €51,519 | +€31,179 | +153% |
| Taxes | 450/3 | €20,340 | €42,983 | +€22,643 | +111% |
| Remuneration and social security | 454/9 | - | €8,536 | +€8,536 | |
| Other amounts payable | 47/48 | €9,283 | €11,796 | +€2,513 | +27.1% |
| Remuneration, social security and pensions | 62 | - | €19,649 | +€19,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,041 | €5,930 | +€4,889 | +470% |
| Other operating charges | 640/8 | €1,478 | €16,526 | +€15,049 | +1,018% |
| Gross operating margin | 9900 | €24,132 | €22,439 | -€1,692 | -7.0% |
| Operating profit (loss) | 9901 | €21,613 | -€19,666 | -€41,279 | |
| Financial income | 75/76B | €63 | €35 | -€28 | -43.8% |
| Recurring financial income | 75 | €63 | €35 | -€28 | -43.8% |
| Financial charges | 65/66B | €380 | €2,942 | +€2,562 | +675% |
| Recurring financial charges | 65 | €380 | €2,942 | +€2,562 | +675% |
| Profit (loss) for the period before taxes | 9903 | €21,296 | -€22,572 | -€43,868 | |
| Income taxes | 67/77 | €5,499 | €153 | -€5,345 | -97.2% |
| Profit (loss) for the period | 9904 | €15,798 | -€22,725 | -€38,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,798 | -€22,725 | -€38,523 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.