RAMMANT CONSULTING: 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.
What changed
RAMMANT CONSULTING
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€41,207
2024 · €341,997-€300,790
Equity
€1.4m
2024 · €1.3m+€41,207
Cash
€1,321
2024 · €13,026-€11,705
Balance sheet total
€2.1m
2024 · €2.2m-€15,838
Largest movements
Assets
- Tangible fixed assets -€47,307
down €47,307 (-6.5%), from €731,081 to €683,774
of which Land and buildings: -€26,160
- Deferred charges and accrued income +€34,080
up €34,080, from €0 to €34,080
Equity and liabilities
- Profit (loss) carried forward +€45,469
up €45,469 (+24.3%), from -€186,868 to -€141,399
- Other debts -€24,475
down €24,475 (-42.3%), from €57,877 to €33,402
- Current portion of long-term debt -€23,621
down €23,621 (-38.1%), from €62,007 to €38,386
Income statement
- Gross operating margin -€278,106
down €278,106 (-69.9%), from €397,614 to €119,508
- Other operating charges +€27,200
up €27,200 (+288%), from €9,433 to €36,633
- Financial income +€22,170
up €22,170 (+192%), from €11,566 to €33,737
- Taxes +€20,083
up €20,083, from €0 to €20,083
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.
Result 2024
€341,997
Gross operating margin
-€278,106
Staff costs
+€43
Depreciation
+€2,696
Other operating charges
-€27,200
Financial income
+€22,170
Financial charges
+€85
Taxes
-€20,083
Deferred taxes and other
-€395
Result 2025
€41,207
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€27,319
Investment
€0
Financing
-€39,024
Cash 2024
€13,026
From operations (derived)
+€27,319
Net result for the year
+€41,207
Depreciation
+€47,307
Receivables within one year
-€9,094
Deferred charges and accrued income
-€34,080
Provisions
-€1,419
Trade debts
+€9,533
Tax, wage and social debts
-€1,660
Other debts
-€24,475
Financing
-€39,024
Debts after one year
-€15,403
Current portion of long-term debt
-€23,621
Cash 2025
€1,321
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,158,411 | €2,142,573 | -€15,838 | -0.7% |
| Fixed assets | 21/28 | €817,677 | €770,370 | -€47,307 | -5.8% |
| Tangible fixed assets | 22/27 | €731,081 | €683,774 | -€47,307 | -6.5% |
| Land and buildings | 22 | €690,002 | €663,842 | -€26,160 | -3.8% |
| Plant, machinery and equipment | 23 | €2,439 | €1,804 | -€636 | -26.1% |
| Furniture and vehicles | 24 | €38,640 | €18,129 | -€20,511 | -53.1% |
| Financial fixed assets | 28 | €86,596 | €86,596 | = | 0.0% |
| Current assets | 29/58 | €1,340,734 | €1,372,203 | +€31,469 | +2.3% |
| Stocks and contracts in progress | 3 | €433,821 | €433,821 | = | 0.0% |
| Contracts in progress | 37 | €433,821 | €433,821 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €893,887 | €902,981 | +€9,094 | +1.0% |
| Trade receivables | 40 | €26,183 | €13,251 | -€12,932 | -49.4% |
| Other amounts receivable | 41 | €867,704 | €889,730 | +€22,026 | +2.5% |
| Cash at bank and in hand | 54/58 | €13,026 | €1,321 | -€11,705 | -89.9% |
| Deferred charges and accrued income | 490/1 | €0 | €34,080 | +€34,080 | |
| Total equity and liabilities | 10/49 | €2,158,411 | €2,142,573 | -€15,838 | -0.7% |
| Equity | 10/15 | €1,343,559 | €1,384,766 | +€41,207 | +3.1% |
| Contributions | 10/11 | €1,462,698 | €1,462,698 | = | 0.0% |
| Capital | 10 | €1,462,698 | €1,462,698 | = | 0.0% |
| Issued capital | 100 | €1,462,698 | €1,462,698 | = | 0.0% |
| Reserves | 13 | €67,729 | €63,468 | -€4,262 | -6.3% |
| Tax-exempt reserves | 132 | €67,729 | €63,468 | -€4,262 | -6.3% |
| Profit (loss) carried forward | 14 | -€186,868 | -€141,399 | +€45,469 | +24.3% |
| Provisions and deferred taxes | 16 | €18,911 | €17,492 | -€1,419 | -7.5% |
| Deferred taxes | 168 | €18,911 | €17,492 | -€1,419 | -7.5% |
| Amounts payable | 17/49 | €795,942 | €740,316 | -€55,626 | -7.0% |
| Amounts payable after more than one year | 17 | €670,890 | €655,487 | -€15,403 | -2.3% |
| Financial debts | 170/4 | €670,890 | €655,487 | -€15,403 | -2.3% |
| Amounts payable within one year | 42/48 | €125,052 | €84,829 | -€40,223 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €62,007 | €38,386 | -€23,621 | -38.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,527 | €12,060 | +€9,533 | +377% |
| Suppliers | 440/4 | €2,527 | €12,060 | +€9,533 | +377% |
| Taxes, remuneration and social security | 45 | €2,641 | €981 | -€1,660 | -62.8% |
| Taxes | 450/3 | €2,641 | €981 | -€1,660 | -62.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €57,877 | €33,402 | -€24,475 | -42.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €43 | €0 | -€43 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,003 | €47,307 | -€2,696 | -5.4% |
| Other operating charges | 640/8 | €9,433 | €36,633 | +€27,200 | +288% |
| Gross operating margin | 9900 | €397,614 | €119,508 | -€278,106 | -69.9% |
| Operating profit (loss) | 9901 | €338,136 | €35,568 | -€302,568 | -89.5% |
| Financial income | 75/76B | €11,566 | €33,737 | +€22,170 | +192% |
| Recurring financial income | 75 | €11,566 | €33,737 | +€22,170 | +192% |
| Financial charges | 65/66B | €9,518 | €9,433 | -€85 | -0.9% |
| Recurring financial charges | 65 | €9,518 | €9,433 | -€85 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €340,184 | €59,871 | -€280,313 | -82.4% |
| Transfer from deferred taxes | 780 | €1,814 | €1,419 | -€395 | -21.8% |
| Income taxes | 67/77 | €0 | €20,083 | +€20,083 | |
| Profit (loss) for the period | 9904 | €341,997 | €41,207 | -€300,790 | -88.0% |
| Transfer from tax-exempt reserves | 789 | €5,447 | €4,262 | -€1,185 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €347,444 | €45,469 | -€301,975 | -86.9% |
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 20 October 2026 via checked.be.