R.A.S Techno: 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.
R.A.S Techno
Largest movements
- Cash -€19,849
down €19,849 (-57.3%), from €34,645 to €14,796
mainly Net result for the year (-€6,815) and Debts after one year (-€6,201)
- Receivables within one year +€4,654
up €4,654 (+111%), from €4,184 to €8,838
of which Trade receivables: +€6,970
- Tangible fixed assets -€4,448
down €4,448 (-15.6%), from €28,543 to €24,095
of which Furniture and vehicles: -€6,364
- Deferred charges and accrued income -€877
no longer reported in 2024 (was €877)
- Reserves -€6,815
down €6,815 (-44.1%), from €15,470 to €8,655
- Debts after one year -€6,201
down €6,201 (-26.9%), from €23,041 to €16,840
- Tax, wage and social debts -€4,956
down €4,956 (-33.0%), from €15,002 to €10,046
of which Taxes: -€4,173
- Trade debts -€2,689
down €2,689 (-43.5%), from €6,175 to €3,486
- Staff costs +€32,178
up €32,178 (+52.0%), from €61,851 to €94,029
- Gross operating margin +€8,795
up €8,795 (+10.2%), from €86,270 to €95,065
- Taxes -€4,173
no longer reported in 2024 (was €4,173)
- Depreciation +€3,619
up €3,619 (+111%), from €3,273 to €6,892
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,248 | €47,729 | -€20,519 | -30.1% |
| Fixed assets | 21/28 | €28,543 | €24,095 | -€4,448 | -15.6% |
| Tangible fixed assets | 22/27 | €28,543 | €24,095 | -€4,448 | -15.6% |
| Plant, machinery and equipment | 23 | - | €1,916 | +€1,916 | |
| Furniture and vehicles | 24 | €28,543 | €22,179 | -€6,364 | -22.3% |
| Current assets | 29/58 | €39,706 | €23,634 | -€16,072 | -40.5% |
| Amounts receivable within one year | 40/41 | €4,184 | €8,838 | +€4,654 | +111% |
| Trade receivables | 40 | - | €6,970 | +€6,970 | |
| Other amounts receivable | 41 | €4,184 | €1,868 | -€2,316 | -55.4% |
| Cash at bank and in hand | 54/58 | €34,645 | €14,796 | -€19,849 | -57.3% |
| Deferred charges and accrued income | 490/1 | €877 | - | -€877 | |
| Total equity and liabilities | 10/49 | €68,248 | €47,729 | -€20,519 | -30.1% |
| Equity | 10/15 | €17,970 | €11,155 | -€6,815 | -37.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,470 | €8,655 | -€6,815 | -44.1% |
| Distributable reserves | 133 | €15,470 | €8,655 | -€6,815 | -44.1% |
| Amounts payable | 17/49 | €50,278 | €36,574 | -€13,704 | -27.3% |
| Amounts payable after more than one year | 17 | €23,041 | €16,840 | -€6,201 | -26.9% |
| Financial debts | 170/4 | €23,041 | €16,840 | -€6,201 | -26.9% |
| Amounts payable within one year | 42/48 | €27,237 | €19,734 | -€7,503 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €5,918 | €6,202 | +€284 | +4.8% |
| Trade debts | 44 | €6,175 | €3,486 | -€2,689 | -43.5% |
| Suppliers | 440/4 | €6,175 | €3,486 | -€2,689 | -43.5% |
| Taxes, remuneration and social security | 45 | €15,002 | €10,046 | -€4,956 | -33.0% |
| Taxes | 450/3 | €4,173 | - | -€4,173 | |
| Remuneration and social security | 454/9 | €10,829 | €10,046 | -€783 | -7.2% |
| Other amounts payable | 47/48 | €142 | - | -€142 | |
| Remuneration, social security and pensions | 62 | €61,851 | €94,029 | +€32,178 | +52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,273 | €6,892 | +€3,619 | +111% |
| Other operating charges | 640/8 | €655 | €322 | -€333 | -50.8% |
| Gross operating margin | 9900 | €86,270 | €95,065 | +€8,795 | +10.2% |
| Operating profit (loss) | 9901 | €20,491 | -€6,178 | -€26,669 | |
| Financial income | 75/76B | - | €594 | +€594 | |
| Recurring financial income | 75 | - | €594 | +€594 | |
| Non-recurring financial income | 76B | - | €594 | +€594 | |
| Financial charges | 65/66B | €848 | €1,231 | +€383 | +45.2% |
| Recurring financial charges | 65 | €848 | €1,231 | +€383 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €19,644 | -€6,815 | -€26,459 | |
| Income taxes | 67/77 | €4,173 | - | -€4,173 | |
| Profit (loss) for the period | 9904 | €15,470 | -€6,815 | -€22,285 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,470 | -€6,815 | -€22,285 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.