Flash Raccoon: 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.
Flash Raccoon
Largest movements
- Receivables within one year -€5,790
down €5,790 (-15.7%), from €36,795 to €31,004
of which Other amounts receivable: -€6,619
- Cash -€860
down €860 (-40.7%), from €2,112 to €1,252
mainly Tax, wage and social debts (-€7,773) and Net result for the year (-€2,249)
- Tax, wage and social debts -€7,773
down €7,773 (-84.0%), from €9,250 to €1,477
- Short-term financial debts +€3,358
up €3,358 (+125%), from €2,692 to €6,050
- Profit (loss) carried forward -€2,249
down €2,249 (-28.5%), from €7,881 to €5,632
- Gross operating margin -€6,322
down €6,322, from €4,131 to -€2,191
- Taxes -€1,229
down €1,229, from €1,093 to -€136
- Depreciation -€132
no longer reported in 2025 (was €132)
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.
Derived cash bridge
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 | €38,907 | €32,257 | -€6,650 | -17.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €38,907 | €32,257 | -€6,650 | -17.1% |
| Amounts receivable within one year | 40/41 | €36,795 | €31,004 | -€5,790 | -15.7% |
| Trade receivables | 40 | €206 | €1,035 | +€829 | +402% |
| Other amounts receivable | 41 | €36,589 | €29,970 | -€6,619 | -18.1% |
| Cash at bank and in hand | 54/58 | €2,112 | €1,252 | -€860 | -40.7% |
| Total equity and liabilities | 10/49 | €38,907 | €32,257 | -€6,650 | -17.1% |
| Equity | 10/15 | €26,514 | €24,265 | -€2,249 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33 | €33 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Legal reserve | 130 | €33 | €33 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,881 | €5,632 | -€2,249 | -28.5% |
| Amounts payable | 17/49 | €12,393 | €7,991 | -€4,402 | -35.5% |
| Amounts payable within one year | 42/48 | €12,393 | €7,991 | -€4,402 | -35.5% |
| Financial debts | 43 | €2,692 | €6,050 | +€3,358 | +125% |
| Other loans | 439 | €2,692 | €6,050 | +€3,358 | +125% |
| Trade debts | 44 | €451 | €464 | +€13 | +3.0% |
| Suppliers | 440/4 | €451 | €464 | +€13 | +3.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,250 | €1,477 | -€7,773 | -84.0% |
| Taxes | 450/3 | €9,250 | €1,477 | -€7,773 | -84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | - | -€132 | |
| Gross operating margin | 9900 | €4,131 | -€2,191 | -€6,322 | |
| Operating profit (loss) | 9901 | €3,999 | -€2,191 | -€6,190 | |
| Financial charges | 65/66B | €195 | €193 | -€2 | -1.0% |
| Recurring financial charges | 65 | €195 | €193 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €3,804 | -€2,384 | -€6,188 | |
| Income taxes | 67/77 | €1,093 | -€136 | -€1,229 | |
| Profit (loss) for the period | 9904 | €2,710 | -€2,249 | -€4,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,710 | -€2,249 | -€4,959 |
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 1 November 2026 via checked.be.