RAMPART: 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.
RAMPART
Largest movements
- Stocks and contracts -€12,118
down €12,118 (-61.3%), from €19,779 to €7,661
- Tangible fixed assets +€8,601
up €8,601 (+46.9%), from €18,323 to €26,925
of which Furniture and vehicles: +€9,854
- Cash +€1,487
up €1,487 (+19.4%), from €7,658 to €9,145
mainly Stocks and contracts (+€12,118) and Net result for the year (+€5,443)
- Receivables within one year +€1,218
up €1,218 (+9.0%), from €13,482 to €14,700
of which Other amounts receivable: +€3,427
- Reserves +€5,443
up €5,443 (+118%), from €4,604 to €10,046
of which Distributable reserves: +€6,098
- Other debts -€4,889
down €4,889 (-12.8%), from €38,279 to €33,391
- Trade debts -€1,030
down €1,030 (-24.9%), from €4,141 to €3,111
- Advances received -€765
down €765 (-100%), from €765 to €0
- Gross operating margin +€2,415
up €2,415 (+21.9%), from €11,033 to €13,448
- Depreciation +€1,016
up €1,016 (+26.4%), from €3,854 to €4,870
- Taxes -€650
down €650 (-28.6%), from €2,272 to €1,622
- Other operating charges -€508
down €508 (-27.0%), from €1,881 to €1,373
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 | €59,242 | €58,431 | -€811 | -1.4% |
| Fixed assets | 21/28 | €18,323 | €26,925 | +€8,601 | +46.9% |
| Tangible fixed assets | 22/27 | €18,323 | €26,925 | +€8,601 | +46.9% |
| Land and buildings | 22 | €3,562 | €2,894 | -€668 | -18.8% |
| Plant, machinery and equipment | 23 | €1,624 | €1,039 | -€585 | -36.0% |
| Furniture and vehicles | 24 | €13,138 | €22,992 | +€9,854 | +75.0% |
| Current assets | 29/58 | €40,919 | €31,506 | -€9,413 | -23.0% |
| Stocks and contracts in progress | 3 | €19,779 | €7,661 | -€12,118 | -61.3% |
| Stocks | 30/36 | €19,779 | €7,661 | -€12,118 | -61.3% |
| Amounts receivable within one year | 40/41 | €13,482 | €14,700 | +€1,218 | +9.0% |
| Trade receivables | 40 | €9,590 | €7,381 | -€2,209 | -23.0% |
| Other amounts receivable | 41 | €3,892 | €7,319 | +€3,427 | +88.0% |
| Cash at bank and in hand | 54/58 | €7,658 | €9,145 | +€1,487 | +19.4% |
| Total equity and liabilities | 10/49 | €59,242 | €58,431 | -€811 | -1.4% |
| Equity | 10/15 | €14,538 | €19,981 | +€5,443 | +37.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,604 | €10,046 | +€5,443 | +118% |
| Non-distributable reserves | 130/1 | €1,860 | €1,205 | -€655 | -35.2% |
| Reserves not available under the articles | 1311 | €1,860 | €1,205 | -€655 | -35.2% |
| Distributable reserves | 133 | €2,744 | €8,842 | +€6,098 | +222% |
| Profit (loss) carried forward | 14 | €3,735 | €3,735 | = | 0.0% |
| Amounts payable | 17/49 | €44,704 | €38,450 | -€6,254 | -14.0% |
| Amounts payable within one year | 42/48 | €44,704 | €38,450 | -€6,254 | -14.0% |
| Trade debts | 44 | €4,141 | €3,111 | -€1,030 | -24.9% |
| Suppliers | 440/4 | €4,141 | €3,111 | -€1,030 | -24.9% |
| Advances received on contracts in progress | 46 | €765 | €0 | -€765 | -100% |
| Taxes, remuneration and social security | 45 | €1,519 | €1,948 | +€429 | +28.2% |
| Taxes | 450/3 | €1,519 | €1,948 | +€429 | +28.2% |
| Other amounts payable | 47/48 | €38,279 | €33,391 | -€4,889 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,854 | €4,870 | +€1,016 | +26.4% |
| Other operating charges | 640/8 | €1,881 | €1,373 | -€508 | -27.0% |
| Non-recurring operating charges | 66A | €103 | - | -€103 | |
| Gross operating margin | 9900 | €11,033 | €13,448 | +€2,415 | +21.9% |
| Operating profit (loss) | 9901 | €5,195 | €7,205 | +€2,010 | +38.7% |
| Financial income | 75/76B | €1 | €43 | +€42 | +8,249% |
| Recurring financial income | 75 | €1 | €43 | +€42 | +8,249% |
| Financial charges | 65/66B | €180 | €183 | +€3 | +1.6% |
| Recurring financial charges | 65 | €180 | €183 | +€3 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €5,016 | €7,065 | +€2,049 | +40.8% |
| Income taxes | 67/77 | €2,272 | €1,622 | -€650 | -28.6% |
| Profit (loss) for the period | 9904 | €2,744 | €5,443 | +€2,699 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,744 | €5,443 | +€2,699 | +98.4% |
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 22 October 2026 via checked.be.