Ramenlappers: 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.
Ramenlappers
Largest movements
- Cash +€13,677
up €13,677 (+21.6%), from €63,351 to €77,028
mainly Depreciation (+€38,784) and Net result for the year (+€30,554)
- Tangible fixed assets -€10,318
down €10,318 (-1.7%), from €591,181 to €580,863
of which Leasing and similar rights: -€6,571
- Debts after one year -€29,888
down €29,888 (-7.5%), from €399,675 to €369,786
- Other debts +€29,181
up €29,181 (+62.7%), from €46,527 to €75,707
- Tax, wage and social debts +€10,708
up €10,708 (+72.6%), from €14,740 to €25,448
of which Remuneration and social security: +€5,948
- Trade debts -€8,873
down €8,873 (-32.1%), from €27,610 to €18,737
- Gross operating margin +€46,870
up €46,870 (+17.2%), from €272,355 to €319,225
- Staff costs +€33,799
up €33,799 (+18.1%), from €186,232 to €220,031
- Taxes +€12,450
up €12,450 (+466%), from €2,673 to €15,123
- Depreciation -€8,021
down €8,021 (-17.1%), from €46,805 to €38,784
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 | €694,208 | €695,947 | +€1,740 | +0.3% |
| Fixed assets | 21/28 | €591,181 | €580,863 | -€10,318 | -1.7% |
| Tangible fixed assets | 22/27 | €591,181 | €580,863 | -€10,318 | -1.7% |
| Land and buildings | 22 | €523,571 | €521,663 | -€1,907 | -0.4% |
| Plant, machinery and equipment | 23 | €7,488 | €5,113 | -€2,375 | -31.7% |
| Furniture and vehicles | 24 | €8,213 | €8,748 | +€535 | +6.5% |
| Leasing and similar rights | 25 | €51,909 | €45,338 | -€6,571 | -12.7% |
| Current assets | 29/58 | €103,027 | €115,084 | +€12,058 | +11.7% |
| Amounts receivable within one year | 40/41 | €34,118 | €35,730 | +€1,612 | +4.7% |
| Trade receivables | 40 | €28,743 | €34,660 | +€5,917 | +20.6% |
| Other amounts receivable | 41 | €5,375 | €1,070 | -€4,305 | -80.1% |
| Cash at bank and in hand | 54/58 | €63,351 | €77,028 | +€13,677 | +21.6% |
| Deferred charges and accrued income | 490/1 | €5,558 | €2,327 | -€3,231 | -58.1% |
| Total equity and liabilities | 10/49 | €694,208 | €695,947 | +€1,740 | +0.3% |
| Equity | 10/15 | €146,848 | €149,409 | +€2,561 | +1.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €145,848 | €148,409 | +€2,561 | +1.8% |
| Distributable reserves | 133 | €145,848 | €148,409 | +€2,561 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €547,360 | €546,539 | -€821 | -0.1% |
| Amounts payable after more than one year | 17 | €399,675 | €369,786 | -€29,888 | -7.5% |
| Financial debts | 170/4 | €399,675 | €369,786 | -€29,888 | -7.5% |
| Amounts payable within one year | 42/48 | €147,685 | €176,752 | +€29,067 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €58,808 | €56,343 | -€2,465 | -4.2% |
| Financial debts | 43 | - | €517 | +€517 | |
| Credit institutions | 430/8 | - | €517 | +€517 | |
| Trade debts | 44 | €27,610 | €18,737 | -€8,873 | -32.1% |
| Suppliers | 440/4 | €27,610 | €18,737 | -€8,873 | -32.1% |
| Taxes, remuneration and social security | 45 | €14,740 | €25,448 | +€10,708 | +72.6% |
| Taxes | 450/3 | €6,056 | €10,815 | +€4,760 | +78.6% |
| Remuneration and social security | 454/9 | €8,684 | €14,632 | +€5,948 | +68.5% |
| Other amounts payable | 47/48 | €46,527 | €75,707 | +€29,181 | +62.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €186,232 | €220,031 | +€33,799 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,805 | €38,784 | -€8,021 | -17.1% |
| Other operating charges | 640/8 | €2,705 | €3,056 | +€351 | +13.0% |
| Non-recurring operating charges | 66A | - | €1,176 | +€1,176 | |
| Gross operating margin | 9900 | €272,355 | €319,225 | +€46,870 | +17.2% |
| Operating profit (loss) | 9901 | €36,613 | €56,178 | +€19,565 | +53.4% |
| Financial income | 75/76B | €1 | €2,790 | +€2,789 | +324,303% |
| Recurring financial income | 75 | €1 | €2,790 | +€2,789 | +324,303% |
| Financial charges | 65/66B | €11,922 | €13,291 | +€1,370 | +11.5% |
| Recurring financial charges | 65 | €11,922 | €13,291 | +€1,370 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €24,692 | €45,677 | +€20,985 | +85.0% |
| Income taxes | 67/77 | €2,673 | €15,123 | +€12,450 | +466% |
| Profit (loss) for the period | 9904 | €22,020 | €30,554 | +€8,534 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,020 | €30,554 | +€8,534 | +38.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.