CHEZ RAFF ET DO: 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.
CHEZ RAFF ET DO
Largest movements
- Cash -€10,770
no longer reported in 2025 (was €10,770)
mainly Net result for the year (-€6,896) and Debts after one year (-€5,562)
- Receivables within one year -€1,344
down €1,344 (-57.3%), from €2,344 to €1,000
of which Trade receivables: -€2,147
- Profit (loss) carried forward -€6,896
down €6,896 (-20.7%), from -€33,248 to -€40,144
- Debts after one year -€5,562
down €5,562 (-20.9%), from €26,598 to €21,037
- Trade debts -€1,644
no longer reported in 2025 (was €1,644)
- Current portion of long-term debt +€1,589
up €1,589 (+30.7%), from €5,183 to €6,772
- Other debts +€1,024
up €1,024 (+47.2%), from €2,168 to €3,192
- Financial charges -€2,585
down €2,585 (-49.5%), from €5,225 to €2,640
of which Non-recurring financial charges: -€1,500
- Gross operating margin -€285
down €285 (-196.8%), from -€145 to -€430
- Other operating charges -€96
no longer reported in 2025 (was €96)
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 | €13,114 | €1,000 | -€12,114 | -92.4% |
| Current assets | 29/58 | €13,114 | €1,000 | -€12,114 | -92.4% |
| Amounts receivable within one year | 40/41 | €2,344 | €1,000 | -€1,344 | -57.3% |
| Trade receivables | 40 | €2,147 | - | -€2,147 | |
| Other amounts receivable | 41 | €197 | €1,000 | +€803 | +408.0% |
| Cash at bank and in hand | 54/58 | €10,770 | - | -€10,770 | |
| Total equity and liabilities | 10/49 | €13,114 | €1,000 | -€12,114 | -92.4% |
| Equity | 10/15 | -€23,248 | -€30,144 | -€6,896 | -29.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,248 | -€40,144 | -€6,896 | -20.7% |
| Amounts payable | 17/49 | €36,361 | €31,144 | -€5,218 | -14.3% |
| Amounts payable after more than one year | 17 | €26,598 | €21,037 | -€5,562 | -20.9% |
| Financial debts | 170/4 | €26,598 | €21,037 | -€5,562 | -20.9% |
| Amounts payable within one year | 42/48 | €9,763 | €10,107 | +€344 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €5,183 | €6,772 | +€1,589 | +30.7% |
| Financial debts | 43 | - | €73 | +€73 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Other loans | 439 | - | €66 | +€66 | |
| Trade debts | 44 | €1,644 | - | -€1,644 | |
| Suppliers | 440/4 | €1,644 | - | -€1,644 | |
| Taxes, remuneration and social security | 45 | €768 | €70 | -€697 | -90.9% |
| Taxes | 450/3 | €768 | €70 | -€697 | -90.9% |
| Other amounts payable | 47/48 | €2,168 | €3,192 | +€1,024 | +47.2% |
| Other operating charges | 640/8 | €96 | - | -€96 | |
| Non-recurring operating charges | 66A | €21,881 | €3,826 | -€18,055 | -82.5% |
| Gross operating margin | 9900 | -€145 | -€430 | -€285 | -196.8% |
| Operating profit (loss) | 9901 | -€22,122 | -€4,256 | +€17,866 | +80.8% |
| Financial charges | 65/66B | €5,225 | €2,640 | -€2,585 | -49.5% |
| Recurring financial charges | 65 | €3,675 | €2,590 | -€1,085 | -29.5% |
| Non-recurring financial charges | 66B | €1,550 | €50 | -€1,500 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,347 | -€6,896 | +€20,451 | +74.8% |
| Profit (loss) for the period | 9904 | -€27,347 | -€6,896 | +€20,451 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,347 | -€6,896 | +€20,451 | +74.8% |
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 12 October 2026 via checked.be.