DE RAS IMPORT: 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 RAS IMPORT
Largest movements
- Stocks and contracts +€135,558
up €135,558 (+2174.0%), from €6,236 to €141,793
- Cash -€17,366
down €17,366 (-85.9%), from €20,216 to €2,850
mainly Stocks and contracts (-€135,558) and Receivables within one year (-€937)
- Other debts +€113,737
up €113,737 (+2395.1%), from €4,749 to €118,486
- Profit (loss) carried forward +€5,781
up €5,781 (+26.5%), from €21,789 to €27,569
- Gross operating margin -€452
down €452 (-4.5%), from €10,063 to €9,611
- Financial charges +€142
up €142 (+1511.9%), from €9 to €151
- Taxes -€123
down €123 (-5.8%), from €2,112 to €1,989
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 | €67,051 | €186,516 | +€119,464 | +178.2% |
| Current assets | 29/58 | €67,051 | €186,516 | +€119,464 | +178.2% |
| Stocks and contracts in progress | 3 | €6,236 | €141,793 | +€135,558 | +2174.0% |
| Stocks | 30/36 | €6,236 | €141,793 | +€135,558 | +2174.0% |
| Amounts receivable within one year | 40/41 | €32,122 | €33,059 | +€937 | +2.9% |
| Trade receivables | 40 | - | €318 | +€318 | |
| Other amounts receivable | 41 | €32,122 | €32,741 | +€619 | +1.9% |
| Cash at bank and in hand | 54/58 | €20,216 | €2,850 | -€17,366 | -85.9% |
| Deferred charges and accrued income | 490/1 | €8,478 | €8,813 | +€335 | +4.0% |
| Total equity and liabilities | 10/49 | €67,051 | €186,516 | +€119,464 | +178.2% |
| Equity | 10/15 | €61,669 | €67,450 | +€5,781 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,281 | €21,281 | = | 0.0% |
| Distributable reserves | 133 | €21,281 | €21,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,789 | €27,569 | +€5,781 | +26.5% |
| Amounts payable | 17/49 | €5,382 | €119,066 | +€113,684 | +2112.4% |
| Amounts payable within one year | 42/48 | €5,382 | €119,066 | +€113,684 | +2112.4% |
| Trade debts | 44 | €521 | €468 | -€53 | -10.3% |
| Suppliers | 440/4 | €521 | €468 | -€53 | -10.3% |
| Taxes, remuneration and social security | 45 | €112 | €112 | = | 0.0% |
| Taxes | 450/3 | €112 | €112 | = | 0.0% |
| Other amounts payable | 47/48 | €4,749 | €118,486 | +€113,737 | +2395.1% |
| Other operating charges | 640/8 | €1,700 | €1,691 | -€9 | -0.5% |
| Gross operating margin | 9900 | €10,063 | €9,611 | -€452 | -4.5% |
| Operating profit (loss) | 9901 | €8,363 | €7,920 | -€442 | -5.3% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €9 | €151 | +€142 | +1511.9% |
| Recurring financial charges | 65 | €9 | €151 | +€142 | +1511.9% |
| Profit (loss) for the period before taxes | 9903 | €8,361 | €7,769 | -€591 | -7.1% |
| Income taxes | 67/77 | €2,112 | €1,989 | -€123 | -5.8% |
| Profit (loss) for the period | 9904 | €6,249 | €5,781 | -€469 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,249 | €5,781 | -€469 | -7.5% |
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 3 October 2026 via checked.be.