DE RAKKER: 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.
DE RAKKER
Largest movements
- Cash -€26,124
down €26,124 (-84.5%), from €30,914 to €4,790
mainly Net result for the year (-€31,685) and Tax, wage and social debts (-€18,407)
- Stocks and contracts -€24,793
no longer reported in 2025 (was €24,793)
- Receivables within one year -€18,377
down €18,377 (-88.3%), from €20,817 to €2,440
of which Other amounts receivable: -€18,330
- Deferred charges and accrued income -€2,201
no longer reported in 2025 (was €2,201)
- Profit (loss) carried forward -€31,685
down €31,685 (-299.5%), from -€10,578 to -€42,263
- Tax, wage and social debts -€18,407
no longer reported in 2025 (was €18,407)
of which Taxes: -€13,523
- Other debts -€14,022
down €14,022 (-70.1%), from €20,000 to €5,978
- Trade debts -€7,382
down €7,382 (-88.9%), from €8,304 to €922
- Gross operating margin +€37,178
up €37,178 (+55.1%), from -€67,484 to -€30,305
- Staff costs -€15,915
down €15,915, from €15,907 to -€7
- Financial charges -€3,364
down €3,364 (-92.2%), from €3,650 to €286
- Other operating charges -€1,296
down €1,296 (-46.9%), from €2,764 to €1,468
- Financial income -€738
down €738 (-48.1%), from €1,533 to €795
of which Financial income: -€909
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 | €78,725 | €7,229 | -€71,496 | -90.8% |
| Current assets | 29/58 | €78,725 | €7,229 | -€71,496 | -90.8% |
| Stocks and contracts in progress | 3 | €24,793 | - | -€24,793 | |
| Stocks | 30/36 | €24,793 | - | -€24,793 | |
| Amounts receivable within one year | 40/41 | €20,817 | €2,440 | -€18,377 | -88.3% |
| Trade receivables | 40 | €47 | - | -€47 | |
| Other amounts receivable | 41 | €20,770 | €2,440 | -€18,330 | -88.3% |
| Cash at bank and in hand | 54/58 | €30,914 | €4,790 | -€26,124 | -84.5% |
| Deferred charges and accrued income | 490/1 | €2,201 | - | -€2,201 | |
| Total equity and liabilities | 10/49 | €78,725 | €7,229 | -€71,496 | -90.8% |
| Equity | 10/15 | €32,014 | €329 | -€31,685 | -99.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €40,592 | €40,592 | = | 0.0% |
| Distributable reserves | 133 | €40,592 | €40,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,578 | -€42,263 | -€31,685 | -299.5% |
| Amounts payable | 17/49 | €46,711 | €6,901 | -€39,811 | -85.2% |
| Amounts payable within one year | 42/48 | €46,711 | €6,901 | -€39,811 | -85.2% |
| Trade debts | 44 | €8,304 | €922 | -€7,382 | -88.9% |
| Suppliers | 440/4 | €8,304 | €922 | -€7,382 | -88.9% |
| Taxes, remuneration and social security | 45 | €18,407 | - | -€18,407 | |
| Taxes | 450/3 | €13,523 | - | -€13,523 | |
| Remuneration and social security | 454/9 | €4,884 | - | -€4,884 | |
| Other amounts payable | 47/48 | €20,000 | €5,978 | -€14,022 | -70.1% |
| Non-recurring operating income | 76A | - | €6,311 | +€6,311 | |
| Remuneration, social security and pensions | 62 | €15,907 | -€7 | -€15,915 | |
| Other operating charges | 640/8 | €2,764 | €1,468 | -€1,296 | -46.9% |
| Non-recurring operating charges | 66A | €11,447 | - | -€11,447 | |
| Gross operating margin | 9900 | -€67,484 | -€30,305 | +€37,178 | +55.1% |
| Operating profit (loss) | 9901 | -€97,603 | -€31,766 | +€65,837 | +67.5% |
| Financial income | 75/76B | €1,533 | €795 | -€738 | -48.1% |
| Recurring financial income | 75 | €1,533 | €624 | -€909 | -59.3% |
| Non-recurring financial income | 76B | - | €171 | +€171 | |
| Financial charges | 65/66B | €3,650 | €286 | -€3,364 | -92.2% |
| Recurring financial charges | 65 | €3,650 | €286 | -€3,364 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | -€99,720 | -€31,257 | +€68,463 | +68.7% |
| Income taxes | 67/77 | €224 | €428 | +€204 | +91.1% |
| Profit (loss) for the period | 9904 | -€99,944 | -€31,685 | +€68,259 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,944 | -€31,685 | +€68,259 | +68.3% |
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 5 October 2026 via checked.be.