RAMU: 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.
RAMU
Largest movements
- Receivables within one year -€3,518
down €3,518 (-14.3%), from €24,649 to €21,131
- Deferred charges and accrued income -€974
no longer reported in 2025 (was €974)
- Tax, wage and social debts -€3,889
no longer reported in 2025 (was €3,889)
- Profit (loss) carried forward -€809
down €809 (-5.7%), from €14,193 to €13,384
- Other operating charges +€770
new in 2025: €770
- Gross operating margin -€204
no longer reported in 2025 (was €204)
- Financial charges -€7
down €7 (-15.2%), from €46 to €39
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,809 | €21,131 | -€4,678 | -18.1% |
| Current assets | 29/58 | €25,809 | €21,131 | -€4,678 | -18.1% |
| Amounts receivable within one year | 40/41 | €24,649 | €21,131 | -€3,518 | -14.3% |
| Other amounts receivable | 41 | €24,649 | €21,131 | -€3,518 | -14.3% |
| Cash at bank and in hand | 54/58 | €186 | - | -€186 | |
| Deferred charges and accrued income | 490/1 | €974 | - | -€974 | |
| Total equity and liabilities | 10/49 | €25,809 | €21,131 | -€4,678 | -18.1% |
| Equity | 10/15 | €21,920 | €21,111 | -€809 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,527 | €1,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,527 | €1,527 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,527 | €1,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,193 | €13,384 | -€809 | -5.7% |
| Amounts payable | 17/49 | €3,889 | €20 | -€3,869 | -99.5% |
| Amounts payable within one year | 42/48 | €3,889 | €20 | -€3,869 | -99.5% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Taxes, remuneration and social security | 45 | €3,889 | - | -€3,889 | |
| Remuneration and social security | 454/9 | €3,889 | - | -€3,889 | |
| Other operating charges | 640/8 | - | €770 | +€770 | |
| Gross operating margin | 9900 | €204 | - | -€204 | |
| Operating profit (loss) | 9901 | €204 | -€770 | -€974 | |
| Financial charges | 65/66B | €46 | €39 | -€7 | -15.2% |
| Recurring financial charges | 65 | €46 | €39 | -€7 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €158 | -€809 | -€967 | |
| Profit (loss) for the period | 9904 | €158 | -€809 | -€967 | |
| Profit (loss) for the period to be appropriated | 9905 | €158 | -€809 | -€967 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.