RA Dr. Weiß: 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.
RA Dr. Weiß
Largest movements
- Cash -€26,113
down €26,113 (-16.5%), from €158,297 to €132,184
mainly Contributions, distributions and other (-€170,533) and Tax, wage and social debts (-€40,150)
- Tangible fixed assets +€16,397
up €16,397 (+223%), from €7,345 to €23,742
of which Furniture and vehicles: +€14,665
- Receivables within one year +€15,218
up €15,218 (+12.4%), from €122,952 to €138,170
of which Trade receivables: +€9,262
- Other debts +€172,008
up €172,008 (+17,596%), from €978 to €172,985
- Reserves -€124,000
down €124,000 (-53.4%), from €232,100 to €108,100
- Tax, wage and social debts -€40,150
down €40,150 (-76.0%), from €52,813 to €12,664
- Taxes -€7,449
down €7,449 (-38.2%), from €19,493 to €12,044
- Financial income -€4,469
down €4,469 (-99.5%), from €4,490 to €21
- Depreciation +€4,049
up €4,049 (+166%), from €2,438 to €6,487
- Gross operating margin -€3,547
down €3,547 (-5.2%), from €68,707 to €65,160
- Other operating charges -€751
down €751 (-65.3%), from €1,151 to €400
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 | €289,743 | €296,150 | +€6,407 | +2.2% |
| Fixed assets | 21/28 | €7,345 | €23,742 | +€16,397 | +223% |
| Tangible fixed assets | 22/27 | €7,345 | €23,742 | +€16,397 | +223% |
| Plant, machinery and equipment | 23 | €587 | €2,687 | +€2,100 | +358% |
| Furniture and vehicles | 24 | €3,678 | €18,343 | +€14,665 | +399% |
| Other tangible fixed assets | 26 | €3,081 | €2,712 | -€369 | -12.0% |
| Current assets | 29/58 | €282,398 | €272,408 | -€9,990 | -3.5% |
| Amounts receivable within one year | 40/41 | €122,952 | €138,170 | +€15,218 | +12.4% |
| Trade receivables | 40 | €122,948 | €132,210 | +€9,262 | +7.5% |
| Other amounts receivable | 41 | €4 | €5,960 | +€5,956 | +157,576% |
| Cash at bank and in hand | 54/58 | €158,297 | €132,184 | -€26,113 | -16.5% |
| Deferred charges and accrued income | 490/1 | €1,150 | €2,054 | +€905 | +78.7% |
| Total equity and liabilities | 10/49 | €289,743 | €296,150 | +€6,407 | +2.2% |
| Equity | 10/15 | €233,267 | €108,101 | -€125,166 | -53.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €232,100 | €108,100 | -€124,000 | -53.4% |
| Distributable reserves | 133 | €232,100 | €108,100 | -€124,000 | -53.4% |
| Profit (loss) carried forward | 14 | €1,166 | - | -€1,166 | |
| Amounts payable | 17/49 | €56,476 | €188,049 | +€131,573 | +233% |
| Amounts payable within one year | 42/48 | €54,126 | €185,649 | +€131,523 | +243% |
| Trade debts | 44 | €335 | - | -€335 | |
| Suppliers | 440/4 | €335 | - | -€335 | |
| Taxes, remuneration and social security | 45 | €52,813 | €12,664 | -€40,150 | -76.0% |
| Taxes | 450/3 | €52,813 | €12,664 | -€40,150 | -76.0% |
| Other amounts payable | 47/48 | €978 | €172,985 | +€172,008 | +17,596% |
| Accrued charges and deferred income | 492/3 | €2,350 | €2,400 | +€50 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,438 | €6,487 | +€4,049 | +166% |
| Other operating charges | 640/8 | €1,151 | €400 | -€751 | -65.3% |
| Gross operating margin | 9900 | €68,707 | €65,160 | -€3,547 | -5.2% |
| Operating profit (loss) | 9901 | €65,118 | €58,273 | -€6,845 | -10.5% |
| Financial income | 75/76B | €4,490 | €21 | -€4,469 | -99.5% |
| Recurring financial income | 75 | €4,490 | €21 | -€4,469 | -99.5% |
| Financial charges | 65/66B | €255 | €884 | +€629 | +247% |
| Recurring financial charges | 65 | €255 | €884 | +€629 | +247% |
| Profit (loss) for the period before taxes | 9903 | €69,354 | €57,410 | -€11,944 | -17.2% |
| Income taxes | 67/77 | €19,493 | €12,044 | -€7,449 | -38.2% |
| Profit (loss) for the period | 9904 | €49,861 | €45,366 | -€4,494 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,861 | €45,366 | -€4,494 | -9.0% |
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 30 October 2026 via checked.be.