LES RASCASSES: 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.
LES RASCASSES
Largest movements
- Receivables within one year -€165,732
down €165,732 (-18.0%), from €922,277 to €756,545
of which Trade receivables: -€165,732
- Contributions -€1.0m
down €1.0m (-28.2%), from €3.6m to €2.6m
- Other debts +€522,699
up €522,699 (+506%), from €103,305 to €626,004
- Reserves +€488,439
up €488,439 (+17.0%), from €2.9m to €3.4m
- Tax, wage and social debts -€127,611
down €127,611 (-59.0%), from €216,351 to €88,740
- Financial income -€600,000
no longer reported in 2025 (was €600,000)
- Gross operating margin -€185,163
down €185,163 (-20.0%), from €923,561 to €738,398
- Taxes -€124,094
down €124,094 (-35.8%), from €346,351 to €222,257
- Financial charges +€23,416
up €23,416 (+1,588%), from €1,474 to €24,890
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 | €6,774,318 | €6,670,181 | -€104,137 | -1.5% |
| Fixed assets | 21/28 | €5,849,157 | €5,849,157 | = | 0.0% |
| Financial fixed assets | 28 | €5,849,157 | €5,849,157 | = | 0.0% |
| Current assets | 29/58 | €925,160 | €821,023 | -€104,137 | -11.3% |
| Amounts receivable within one year | 40/41 | €922,277 | €756,545 | -€165,732 | -18.0% |
| Trade receivables | 40 | €922,267 | €756,535 | -€165,732 | -18.0% |
| Other amounts receivable | 41 | €10 | €10 | -€0 | -2.2% |
| Cash at bank and in hand | 54/58 | €2,684 | €61,842 | +€59,159 | +2,204% |
| Deferred charges and accrued income | 490/1 | €200 | €2,636 | +€2,436 | +1,218% |
| Total equity and liabilities | 10/49 | €6,774,318 | €6,670,181 | -€104,137 | -1.5% |
| Equity | 10/15 | €6,429,633 | €5,918,072 | -€511,561 | -8.0% |
| Contributions | 10/11 | €3,550,000 | €2,550,000 | -€1.0m | -28.2% |
| Reserves | 13 | €2,879,633 | €3,368,072 | +€488,439 | +17.0% |
| Distributable reserves | 133 | €2,879,633 | €3,368,072 | +€488,439 | +17.0% |
| Amounts payable | 17/49 | €344,685 | €752,108 | +€407,424 | +118% |
| Amounts payable within one year | 42/48 | €343,708 | €736,005 | +€392,297 | +114% |
| Trade debts | 44 | €24,053 | €21,261 | -€2,792 | -11.6% |
| Suppliers | 440/4 | €24,053 | €21,261 | -€2,792 | -11.6% |
| Taxes, remuneration and social security | 45 | €216,351 | €88,740 | -€127,611 | -59.0% |
| Taxes | 450/3 | €216,351 | €88,740 | -€127,611 | -59.0% |
| Other amounts payable | 47/48 | €103,305 | €626,004 | +€522,699 | +506% |
| Accrued charges and deferred income | 492/3 | €977 | €16,104 | +€15,127 | +1,548% |
| Other operating charges | 640/8 | €1,167 | €1,094 | -€74 | -6.3% |
| Gross operating margin | 9900 | €923,561 | €738,398 | -€185,163 | -20.0% |
| Operating profit (loss) | 9901 | €922,394 | €737,304 | -€185,089 | -20.1% |
| Financial income | 75/76B | €600,000 | - | -€600,000 | |
| Recurring financial income | 75 | €600,000 | - | -€600,000 | |
| Financial charges | 65/66B | €1,474 | €24,890 | +€23,416 | +1,588% |
| Recurring financial charges | 65 | €1,474 | €24,890 | +€23,416 | +1,588% |
| Profit (loss) for the period before taxes | 9903 | €1,520,919 | €712,414 | -€808,505 | -53.2% |
| Income taxes | 67/77 | €346,351 | €222,257 | -€124,094 | -35.8% |
| Profit (loss) for the period | 9904 | €1,174,569 | €490,157 | -€684,411 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,174,569 | €490,157 | -€684,411 | -58.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.