RAMI: 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.
RAMI
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash -€16,894
down €16,894 (-23.9%), from €70,572 to €53,678
mainly Current investments (-€40,000) and Contributions, distributions and other (-€12,328)
- Tangible fixed assets -€9,594
down €9,594 (-7.6%), from €125,910 to €116,316
- Other debts +€11,711
new in 2025: €11,711
- Reserves +€6,306
up €6,306 (+9.3%), from €67,684 to €73,990
of which Distributable reserves: +€5,306
- Tax, wage and social debts -€4,479
down €4,479 (-78.6%), from €5,697 to €1,219
- Gross operating margin -€651
down €651 (-1.4%), from €45,348 to €44,697
- Taxes -€479
down €479 (-5.2%), from €9,197 to €8,719
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 | €198,113 | €211,701 | +€13,589 | +6.9% |
| Fixed assets | 21/28 | €125,910 | €116,316 | -€9,594 | -7.6% |
| Tangible fixed assets | 22/27 | €125,910 | €116,316 | -€9,594 | -7.6% |
| Land and buildings | 22 | €125,910 | €116,316 | -€9,594 | -7.6% |
| Current assets | 29/58 | €72,202 | €95,385 | +€23,183 | +32.1% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €70,572 | €53,678 | -€16,894 | -23.9% |
| Deferred charges and accrued income | 490/1 | €1,630 | €1,707 | +€77 | +4.7% |
| Total equity and liabilities | 10/49 | €198,113 | €211,701 | +€13,589 | +6.9% |
| Equity | 10/15 | €191,684 | €197,990 | +€6,306 | +3.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €67,684 | €73,990 | +€6,306 | +9.3% |
| Non-distributable reserves | 130/1 | €3,700 | €4,700 | +€1,000 | +27.0% |
| Legal reserve | 130 | €3,700 | €4,700 | +€1,000 | +27.0% |
| Distributable reserves | 133 | €63,984 | €69,290 | +€5,306 | +8.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,429 | €13,711 | +€7,282 | +113% |
| Amounts payable within one year | 42/48 | €5,725 | €12,964 | +€7,239 | +126% |
| Trade debts | 44 | €27 | €34 | +€6 | +23.8% |
| Suppliers | 440/4 | €27 | €34 | +€6 | +23.8% |
| Taxes, remuneration and social security | 45 | €5,697 | €1,219 | -€4,479 | -78.6% |
| Taxes | 450/3 | €5,697 | €1,219 | -€4,479 | -78.6% |
| Other amounts payable | 47/48 | - | €11,711 | +€11,711 | |
| Accrued charges and deferred income | 492/3 | €704 | €747 | +€43 | +6.1% |
| Non-recurring operating income | 76A | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,776 | €11,597 | -€179 | -1.5% |
| Other operating charges | 640/8 | €5,333 | €5,702 | +€370 | +6.9% |
| Gross operating margin | 9900 | €45,348 | €44,697 | -€651 | -1.4% |
| Operating profit (loss) | 9901 | €28,239 | €27,398 | -€841 | -3.0% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €28,214 | €27,353 | -€861 | -3.1% |
| Income taxes | 67/77 | €9,197 | €8,719 | -€479 | -5.2% |
| Profit (loss) for the period | 9904 | €19,017 | €18,634 | -€383 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,017 | €18,634 | -€383 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.