RAMMANT.COM: 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.
RAMMANT.COM
Largest movements
- Tangible fixed assets +€47,274
up €47,274 (+10.9%), from €432,239 to €479,513
of which Leasing and similar rights: +€45,522
- Receivables within one year -€22,875
down €22,875 (-28.5%), from €80,382 to €57,507
of which Trade receivables: -€22,696
- Deferred charges and accrued income +€6,447
up €6,447 (+124%), from €5,207 to €11,654
- Reserves +€32,197
up €32,197 (+46.6%), from €69,109 to €101,306
- Trade debts -€15,345
down €15,345 (-22.6%), from €68,028 to €52,683
- Debts after one year +€6,931
up €6,931 (+2.3%), from €305,296 to €312,227
- Write-downs +€22,814
up €22,814, from -€22,814 to €0
- Other operating charges -€22,051
down €22,051 (-78.8%), from €27,973 to €5,922
- Gross operating margin +€19,759
up €19,759 (+23.7%), from €83,513 to €103,272
- Depreciation +€9,212
up €9,212 (+24.6%), from €37,423 to €46,635
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 | €570,379 | €601,540 | +€31,160 | +5.5% |
| Fixed assets | 21/28 | €432,789 | €480,063 | +€47,274 | +10.9% |
| Tangible fixed assets | 22/27 | €432,239 | €479,513 | +€47,274 | +10.9% |
| Land and buildings | 22 | €421,561 | €420,186 | -€1,375 | -0.3% |
| Plant, machinery and equipment | 23 | €5,260 | €3,686 | -€1,574 | -29.9% |
| Furniture and vehicles | 24 | €5,419 | €10,119 | +€4,701 | +86.7% |
| Leasing and similar rights | 25 | - | €45,522 | +€45,522 | |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €137,590 | €121,477 | -€16,113 | -11.7% |
| Stocks and contracts in progress | 3 | €43,118 | €39,187 | -€3,931 | -9.1% |
| Stocks | 30/36 | €43,118 | €39,187 | -€3,931 | -9.1% |
| Amounts receivable within one year | 40/41 | €80,382 | €57,507 | -€22,875 | -28.5% |
| Trade receivables | 40 | €80,203 | €57,507 | -€22,696 | -28.3% |
| Other amounts receivable | 41 | €179 | €0 | -€179 | -100% |
| Cash at bank and in hand | 54/58 | €8,883 | €13,128 | +€4,246 | +47.8% |
| Deferred charges and accrued income | 490/1 | €5,207 | €11,654 | +€6,447 | +124% |
| Total equity and liabilities | 10/49 | €570,379 | €601,540 | +€31,160 | +5.5% |
| Equity | 10/15 | €75,309 | €107,506 | +€32,197 | +42.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,109 | €101,306 | +€32,197 | +46.6% |
| Distributable reserves | 133 | €69,109 | €101,306 | +€32,197 | +46.6% |
| Amounts payable | 17/49 | €495,070 | €494,034 | -€1,036 | -0.2% |
| Amounts payable after more than one year | 17 | €305,296 | €312,227 | +€6,931 | +2.3% |
| Financial debts | 170/4 | €305,296 | €312,227 | +€6,931 | +2.3% |
| Amounts payable within one year | 42/48 | €189,774 | €181,807 | -€7,968 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €29,976 | €34,731 | +€4,755 | +15.9% |
| Financial debts | 43 | €707 | €315 | -€392 | -55.4% |
| Credit institutions | 430/8 | €707 | €315 | -€392 | -55.4% |
| Trade debts | 44 | €68,028 | €52,683 | -€15,345 | -22.6% |
| Suppliers | 440/4 | €68,028 | €52,683 | -€15,345 | -22.6% |
| Taxes, remuneration and social security | 45 | €11,423 | €15,534 | +€4,111 | +36.0% |
| Taxes | 450/3 | €9,112 | €13,377 | +€4,265 | +46.8% |
| Remuneration and social security | 454/9 | €2,311 | €2,157 | -€154 | -6.7% |
| Other amounts payable | 47/48 | €79,641 | €78,544 | -€1,097 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,423 | €46,635 | +€9,212 | +24.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€22,814 | €0 | +€22,814 | |
| Other operating charges | 640/8 | €27,973 | €5,922 | -€22,051 | -78.8% |
| Gross operating margin | 9900 | €83,513 | €103,272 | +€19,759 | +23.7% |
| Operating profit (loss) | 9901 | €40,930 | €50,714 | +€9,784 | +23.9% |
| Financial income | 75/76B | €90 | €22 | -€68 | -75.8% |
| Recurring financial income | 75 | €90 | €22 | -€68 | -75.8% |
| Financial charges | 65/66B | €9,887 | €10,739 | +€852 | +8.6% |
| Recurring financial charges | 65 | €9,887 | €10,739 | +€852 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €31,132 | €39,997 | +€8,864 | +28.5% |
| Income taxes | 67/77 | €7,008 | €7,800 | +€793 | +11.3% |
| Profit (loss) for the period | 9904 | €24,125 | €32,197 | +€8,072 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,125 | €32,197 | +€8,072 | +33.5% |
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.