Rams - Diamonds: 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.
Rams - Diamonds
Largest movements
- Tangible fixed assets +€50,122
up €50,122 (+495.0%), from €10,126 to €60,249
of which Furniture and vehicles: +€47,985
- Cash -€15,727
down €15,727 (-13.1%), from €120,408 to €104,681
mainly Contributions, distributions and other (-€68,450) and Investment in fixed assets (net) (-€66,483)
- Stocks and contracts +€11,709
up €11,709 (+2.7%), from €427,133 to €438,842
- Receivables within one year +€7,254
up €7,254 (+37.8%), from €19,190 to €26,444
- Other debts +€63,599
up €63,599 (+90.6%), from €70,196 to €133,795
- Reserves -€24,350
down €24,350 (-6.1%), from €400,852 to €376,502
of which Distributable reserves: -€24,350
- Tax, wage and social debts +€12,465
up €12,465 (+572.6%), from €2,177 to €14,642
- Trade debts +€8,633
up €8,633 (+20.8%), from €41,574 to €50,207
- Gross operating margin +€59,291
up €59,291 (+269.7%), from €21,983 to €81,275
- Taxes +€12,028
up €12,028 (+202.5%), from €5,939 to €17,967
- Depreciation +€8,138
up €8,138 (+131.1%), from €6,209 to €14,347
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 | €590,365 | €650,713 | +€60,348 | +10.2% |
| Fixed assets | 21/28 | €10,126 | €62,262 | +€52,136 | +514.9% |
| Intangible fixed assets | 21 | - | €2,014 | +€2,014 | |
| Tangible fixed assets | 22/27 | €10,126 | €60,249 | +€50,122 | +495.0% |
| Plant, machinery and equipment | 23 | €1,798 | €3,935 | +€2,137 | +118.9% |
| Furniture and vehicles | 24 | €8,329 | €56,314 | +€47,985 | +576.1% |
| Current assets | 29/58 | €580,239 | €588,450 | +€8,212 | +1.4% |
| Stocks and contracts in progress | 3 | €427,133 | €438,842 | +€11,709 | +2.7% |
| Stocks | 30/36 | €427,133 | €438,842 | +€11,709 | +2.7% |
| Amounts receivable within one year | 40/41 | €19,190 | €26,444 | +€7,254 | +37.8% |
| Other amounts receivable | 41 | €19,190 | €26,444 | +€7,254 | +37.8% |
| Cash at bank and in hand | 54/58 | €120,408 | €104,681 | -€15,727 | -13.1% |
| Deferred charges and accrued income | 490/1 | €13,507 | €18,483 | +€4,976 | +36.8% |
| Total equity and liabilities | 10/49 | €590,365 | €650,713 | +€60,348 | +10.2% |
| Equity | 10/15 | €472,251 | €447,902 | -€24,349 | -5.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €400,852 | €376,502 | -€24,350 | -6.1% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €393,852 | €369,502 | -€24,350 | -6.2% |
| Profit (loss) carried forward | 14 | €1,399 | €1,399 | +€1 | +0.1% |
| Amounts payable | 17/49 | €118,114 | €202,811 | +€84,697 | +71.7% |
| Amounts payable within one year | 42/48 | €118,114 | €202,811 | +€84,697 | +71.7% |
| Financial debts | 43 | €4,167 | €4,167 | = | 0.0% |
| Credit institutions | 430/8 | €4,167 | €4,167 | = | 0.0% |
| Trade debts | 44 | €41,574 | €50,207 | +€8,633 | +20.8% |
| Suppliers | 440/4 | €41,574 | €50,207 | +€8,633 | +20.8% |
| Taxes, remuneration and social security | 45 | €2,177 | €14,642 | +€12,465 | +572.6% |
| Taxes | 450/3 | €2,177 | €14,642 | +€12,465 | +572.6% |
| Other amounts payable | 47/48 | €70,196 | €133,795 | +€63,599 | +90.6% |
| Non-recurring operating income | 76A | - | €13,127 | +€13,127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,209 | €14,347 | +€8,138 | +131.1% |
| Other operating charges | 640/8 | €1,664 | €1,522 | -€142 | -8.5% |
| Non-recurring operating charges | 66A | - | €1,734 | +€1,734 | |
| Gross operating margin | 9900 | €21,983 | €81,275 | +€59,291 | +269.7% |
| Operating profit (loss) | 9901 | €14,110 | €63,672 | +€49,562 | +351.3% |
| Financial income | 75/76B | €1,256 | €1,985 | +€729 | +58.0% |
| Recurring financial income | 75 | €1,256 | €1,985 | +€729 | +58.0% |
| Financial charges | 65/66B | €3,745 | €3,590 | -€155 | -4.1% |
| Recurring financial charges | 65 | €3,745 | €3,590 | -€155 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €11,621 | €62,067 | +€50,446 | +434.1% |
| Income taxes | 67/77 | €5,939 | €17,967 | +€12,028 | +202.5% |
| Profit (loss) for the period | 9904 | €5,682 | €44,101 | +€38,418 | +676.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,682 | €44,101 | +€38,418 | +676.1% |
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 6 October 2026 via checked.be.