RAMMELAERE JONAS: what changed
RAMMELAERE JONAS
Largest movements
- Receivables within one year +€84,788
up €84,788 (+44.5%), from €190,479 to €275,267
of which Trade receivables: +€79,727
- Tangible fixed assets -€3,951
down €3,951 (-24.6%), from €16,030 to €12,079
of which Plant, machinery and equipment: -€3,185
- Reserves +€86,176
up €86,176 (+85.2%), from €101,099 to €187,275
- Tax, wage and social debts -€6,258
down €6,258 (-42.0%), from €14,913 to €8,655
of which Taxes: -€6,759
- Gross operating margin +€70,306
up €70,306 (+105%), from €66,970 to €137,276
- Taxes +€14,303
up €14,303 (+366%), from €3,903 to €18,206
- Staff costs -€7,644
down €7,644 (-21.5%), from €35,480 to €27,836
- Depreciation -€7,385
down €7,385 (-63.7%), from €11,592 to €4,206
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,827 | €310,467 | +€79,640 | +34.5% |
| Formation expenses | 20 | €255 | - | -€255 | |
| Fixed assets | 21/28 | €16,030 | €12,079 | -€3,951 | -24.6% |
| Tangible fixed assets | 22/27 | €16,030 | €12,079 | -€3,951 | -24.6% |
| Land and buildings | 22 | €4,852 | €4,086 | -€766 | -15.8% |
| Plant, machinery and equipment | 23 | €11,178 | €7,993 | -€3,185 | -28.5% |
| Current assets | 29/58 | €214,542 | €298,388 | +€83,846 | +39.1% |
| Amounts receivable within one year | 40/41 | €190,479 | €275,267 | +€84,788 | +44.5% |
| Trade receivables | 40 | €184,901 | €264,628 | +€79,727 | +43.1% |
| Other amounts receivable | 41 | €5,578 | €10,639 | +€5,061 | +90.7% |
| Cash at bank and in hand | 54/58 | €24,063 | €23,121 | -€942 | -3.9% |
| Total equity and liabilities | 10/49 | €230,827 | €310,467 | +€79,640 | +34.5% |
| Equity | 10/15 | €113,456 | €199,631 | +€86,176 | +76.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €101,099 | €187,275 | +€86,176 | +85.2% |
| Distributable reserves | 133 | €101,099 | €187,275 | +€86,176 | +85.2% |
| Profit (loss) carried forward | 14 | €7,357 | €7,357 | = | 0.0% |
| Provisions and deferred taxes | 16 | €50,532 | €50,532 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,532 | €50,532 | = | 0.0% |
| Other liabilities and charges | 164/5 | €50,532 | €50,532 | = | 0.0% |
| Amounts payable | 17/49 | €66,840 | €60,304 | -€6,536 | -9.8% |
| Amounts payable within one year | 42/48 | €66,840 | €60,304 | -€6,536 | -9.8% |
| Trade debts | 44 | €51,927 | €51,649 | -€277 | -0.5% |
| Suppliers | 440/4 | €51,927 | €51,649 | -€277 | -0.5% |
| Taxes, remuneration and social security | 45 | €14,913 | €8,655 | -€6,258 | -42.0% |
| Taxes | 450/3 | €9,421 | €2,662 | -€6,759 | -71.7% |
| Remuneration and social security | 454/9 | €5,491 | €5,992 | +€501 | +9.1% |
| Remuneration, social security and pensions | 62 | €35,480 | €27,836 | -€7,644 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,592 | €4,206 | -€7,385 | -63.7% |
| Other operating charges | 640/8 | €383 | €737 | +€354 | +92.4% |
| Gross operating margin | 9900 | €66,970 | €137,276 | +€70,306 | +105% |
| Operating profit (loss) | 9901 | €19,515 | €104,496 | +€84,982 | +435% |
| Financial income | 75/76B | €561 | €0 | -€561 | -100.0% |
| Recurring financial income | 75 | €561 | €0 | -€561 | -100.0% |
| Financial charges | 65/66B | €74 | €115 | +€42 | +57.0% |
| Recurring financial charges | 65 | €74 | €115 | +€42 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €20,002 | €104,381 | +€84,379 | +422% |
| Income taxes | 67/77 | €3,903 | €18,206 | +€14,303 | +366% |
| Profit (loss) for the period | 9904 | €16,099 | €86,176 | +€70,077 | +435% |
| Profit (loss) for the period to be appropriated | 9905 | €16,099 | €86,176 | +€70,077 | +435% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.