Ramoneur.be: 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.
Ramoneur.be
Largest movements
- Tangible fixed assets -€159,656
down €159,656 (-56.2%), from €284,051 to €124,396
of which Assets under construction and advance payments: -€110,000
- Current investments +€110,000
new in 2025: €110,000
- Cash +€21,913
up €21,913 (+28.7%), from €76,277 to €98,190
mainly Investment in fixed assets (net) (+€110,421) and Depreciation (+€49,230)
- Receivables within one year -€15,138
down €15,138 (-75.4%), from €20,065 to €4,928
of which Trade receivables: -€15,282
- Stocks and contracts -€4,075
down €4,075 (-23.1%), from €17,661 to €13,586
- Profit (loss) carried forward -€82,788
down €82,788, from €67,407 to -€15,382
- Reserves +€67,106
up €67,106 (+28.4%), from €236,261 to €303,367
of which Non-distributable reserves: +€296,600
- Tax, wage and social debts -€11,535
down €11,535 (-33.0%), from €34,927 to €23,391
of which Taxes: -€19,219
- Trade debts -€9,564
down €9,564 (-35.0%), from €27,343 to €17,779
- Debts after one year -€8,245
down €8,245 (-100.0%), from €8,245 to €0
- Staff costs +€27,151
up €27,151 (+134.0%), from €20,265 to €47,416
- Gross operating margin +€9,634
up €9,634 (+12.7%), from €75,853 to €85,487
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 | €402,415 | €354,748 | -€47,667 | -11.8% |
| Fixed assets | 21/28 | €284,755 | €125,103 | -€159,651 | -56.1% |
| Tangible fixed assets | 22/27 | €284,051 | €124,396 | -€159,656 | -56.2% |
| Land and buildings | 22 | €81,842 | €75,767 | -€6,075 | -7.4% |
| Plant, machinery and equipment | 23 | €62,981 | €30,346 | -€32,635 | -51.8% |
| Furniture and vehicles | 24 | €24,727 | €14,338 | -€10,389 | -42.0% |
| Other tangible fixed assets | 26 | €4,501 | €3,945 | -€557 | -12.4% |
| Assets under construction and advance payments | 27 | €110,000 | €0 | -€110,000 | -100.0% |
| Financial fixed assets | 28 | €703 | €708 | +€4 | +0.6% |
| Current assets | 29/58 | €117,661 | €229,645 | +€111,984 | +95.2% |
| Stocks and contracts in progress | 3 | €17,661 | €13,586 | -€4,075 | -23.1% |
| Stocks | 30/36 | €17,661 | €13,586 | -€4,075 | -23.1% |
| Amounts receivable within one year | 40/41 | €20,065 | €4,928 | -€15,138 | -75.4% |
| Trade receivables | 40 | €15,282 | €0 | -€15,282 | -100.0% |
| Other amounts receivable | 41 | €4,783 | €4,928 | +€145 | +3.0% |
| Current investments | 50/53 | - | €110,000 | +€110,000 | |
| Cash at bank and in hand | 54/58 | €76,277 | €98,190 | +€21,913 | +28.7% |
| Deferred charges and accrued income | 490/1 | €3,658 | €2,941 | -€717 | -19.6% |
| Total equity and liabilities | 10/49 | €402,415 | €354,748 | -€47,667 | -11.8% |
| Equity | 10/15 | €321,020 | €305,338 | -€15,682 | -4.9% |
| Contributions | 10/11 | €17,353 | €17,353 | = | 0.0% |
| Reserves | 13 | €236,261 | €303,367 | +€67,106 | +28.4% |
| Non-distributable reserves | 130/1 | €2,479 | €299,079 | +€296,600 | +11964.8% |
| Reserves not available under the articles | 1311 | €2,479 | €299,079 | +€296,600 | +11964.8% |
| Distributable reserves | 133 | €233,782 | €4,288 | -€229,494 | -98.2% |
| Profit (loss) carried forward | 14 | €67,407 | -€15,382 | -€82,788 | |
| Amounts payable | 17/49 | €81,395 | €49,410 | -€31,985 | -39.3% |
| Amounts payable after more than one year | 17 | €8,245 | €0 | -€8,245 | -100.0% |
| Financial debts | 170/4 | €8,245 | €0 | -€8,245 | -100.0% |
| Amounts payable within one year | 42/48 | €73,150 | €49,410 | -€23,740 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €10,880 | €8,239 | -€2,641 | -24.3% |
| Trade debts | 44 | €27,343 | €17,779 | -€9,564 | -35.0% |
| Suppliers | 440/4 | €27,343 | €17,779 | -€9,564 | -35.0% |
| Taxes, remuneration and social security | 45 | €34,927 | €23,391 | -€11,535 | -33.0% |
| Taxes | 450/3 | €26,002 | €6,783 | -€19,219 | -73.9% |
| Remuneration and social security | 454/9 | €8,925 | €16,609 | +€7,684 | +86.1% |
| Remuneration, social security and pensions | 62 | €20,265 | €47,416 | +€27,151 | +134.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,592 | €49,230 | -€362 | -0.7% |
| Other operating charges | 640/8 | €387 | €1,051 | +€663 | +171.2% |
| Gross operating margin | 9900 | €75,853 | €85,487 | +€9,634 | +12.7% |
| Operating profit (loss) | 9901 | €5,609 | -€12,209 | -€17,819 | |
| Financial income | 75/76B | €1,401 | €549 | -€852 | -60.8% |
| Recurring financial income | 75 | €1,401 | €549 | -€852 | -60.8% |
| Financial charges | 65/66B | €540 | €438 | -€103 | -19.0% |
| Recurring financial charges | 65 | €540 | €438 | -€103 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €6,470 | -€12,099 | -€18,569 | |
| Income taxes | 67/77 | €3,882 | €3,584 | -€298 | -7.7% |
| Profit (loss) for the period | 9904 | €2,588 | -€15,682 | -€18,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,588 | -€15,682 | -€18,270 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.