RAMONA: what changed
Two fiscal 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.
RAMONA
Largest movements
- Cash +€16,028
up €16,028 (+22.7%), from €70,719 to €86,746
mainly Net result for the year (+€29,094) and Depreciation (+€12,498)
- Tangible fixed assets -€9,464
down €9,464 (-17.7%), from €53,330 to €43,866
of which Furniture and vehicles: -€11,653
- Reserves +€29,094
up €29,094 (+31.5%), from €92,426 to €121,520
- Tax, wage and social debts -€23,862
down €23,862 (-80.5%), from €29,634 to €5,772
- Depreciation +€9,071
up €9,071 (+264.7%), from €3,427 to €12,498
- Financial charges +€2,852
up €2,852 (+57.1%), from €4,992 to €7,844
- Gross operating margin -€2,274
down €2,274 (-3.3%), from €68,271 to €65,997
- Staff costs +€895
up €895, from €0 to €895
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.
Cash bridge derived
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 | €248,041 | €254,799 | +€6,758 | +2.7% |
| Fixed assets | 21/28 | €53,630 | €44,166 | -€9,464 | -17.6% |
| Tangible fixed assets | 22/27 | €53,330 | €43,866 | -€9,464 | -17.7% |
| Plant, machinery and equipment | 23 | €297 | €2,486 | +€2,189 | +738.2% |
| Furniture and vehicles | 24 | €53,033 | €41,380 | -€11,653 | -22.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €194,411 | €210,633 | +€16,222 | +8.3% |
| Stocks and contracts in progress | 3 | €42,569 | €42,249 | -€320 | -0.8% |
| Stocks | 30/36 | €42,569 | €42,249 | -€320 | -0.8% |
| Amounts receivable within one year | 40/41 | €79,579 | €79,649 | +€71 | +0.1% |
| Trade receivables | 40 | €79,579 | €78,907 | -€672 | -0.8% |
| Other amounts receivable | 41 | €0 | €742 | +€742 | |
| Cash at bank and in hand | 54/58 | €70,719 | €86,746 | +€16,028 | +22.7% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,989 | +€444 | +28.8% |
| Total equity and liabilities | 10/49 | €248,041 | €254,799 | +€6,758 | +2.7% |
| Equity | 10/15 | €107,426 | €136,520 | +€29,094 | +27.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €92,426 | €121,520 | +€29,094 | +31.5% |
| Distributable reserves | 133 | €92,426 | €121,520 | +€29,094 | +31.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €140,615 | €118,279 | -€22,336 | -15.9% |
| Amounts payable within one year | 42/48 | €140,615 | €118,279 | -€22,336 | -15.9% |
| Trade debts | 44 | €5,387 | €5,076 | -€311 | -5.8% |
| Suppliers | 440/4 | €5,387 | €5,076 | -€311 | -5.8% |
| Taxes, remuneration and social security | 45 | €29,634 | €5,772 | -€23,862 | -80.5% |
| Taxes | 450/3 | €29,634 | €5,772 | -€23,862 | -80.5% |
| Other amounts payable | 47/48 | €105,594 | €107,431 | +€1,837 | +1.7% |
| Remuneration, social security and pensions | 62 | €0 | €895 | +€895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,427 | €12,498 | +€9,071 | +264.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €698 | €909 | +€211 | +30.2% |
| Non-recurring operating charges | 66A | €2,237 | €0 | -€2,237 | -100.0% |
| Gross operating margin | 9900 | €68,271 | €65,997 | -€2,274 | -3.3% |
| Operating profit (loss) | 9901 | €61,910 | €51,696 | -€10,214 | -16.5% |
| Financial income | 75/76B | €300 | €0 | -€300 | -100.0% |
| Recurring financial income | 75 | €300 | €0 | -€300 | -100.0% |
| Financial charges | 65/66B | €4,992 | €7,844 | +€2,852 | +57.1% |
| Recurring financial charges | 65 | €4,992 | €7,844 | +€2,852 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €57,218 | €43,852 | -€13,366 | -23.4% |
| Income taxes | 67/77 | €15,141 | €14,758 | -€384 | -2.5% |
| Profit (loss) for the period | 9904 | €42,076 | €29,094 | -€12,982 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,076 | €29,094 | -€12,982 | -30.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.