RABAKA: 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.
RABAKA
Largest movements
- Cash +€357,272
up €357,272 (+1703.5%), from €20,973 to €378,244
mainly Net result for the year (+€274,355) and Provisions (+€71,846)
- Tangible fixed assets -€47,712
down €47,712 (-5.0%), from €947,977 to €900,265
of which Land and buildings: -€39,862
- Receivables within one year +€32,204
up €32,204 (+20113.7%), from €160 to €32,364
of which Trade receivables: +€32,000
- Reserves +€287,382
up €287,382 (+17767.6%), from €1,617 to €289,000
of which Tax-exempt reserves: +€287,382
- Provisions +€71,846
new in 2025: €71,846
- Gross operating margin +€357,317
up €357,317 (+4467.2%), from €7,999 to €365,315
- Depreciation -€10,144
down €10,144 (-45.9%), from €22,084 to €11,940
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 | €976,196 | €1,321,944 | +€345,748 | +35.4% |
| Fixed assets | 21/28 | €947,977 | €900,265 | -€47,712 | -5.0% |
| Tangible fixed assets | 22/27 | €947,977 | €900,265 | -€47,712 | -5.0% |
| Land and buildings | 22 | €924,018 | €884,155 | -€39,862 | -4.3% |
| Furniture and vehicles | 24 | €2,059 | €1,510 | -€549 | -26.7% |
| Leasing and similar rights | 25 | €21,900 | €14,600 | -€7,300 | -33.3% |
| Current assets | 29/58 | €28,219 | €421,679 | +€393,460 | +1394.3% |
| Amounts receivable within one year | 40/41 | €160 | €32,364 | +€32,204 | +20113.7% |
| Trade receivables | 40 | - | €32,000 | +€32,000 | |
| Other amounts receivable | 41 | €160 | €364 | +€204 | +127.4% |
| Cash at bank and in hand | 54/58 | €20,973 | €378,244 | +€357,272 | +1703.5% |
| Deferred charges and accrued income | 490/1 | €7,087 | €11,070 | +€3,984 | +56.2% |
| Total equity and liabilities | 10/49 | €976,196 | €1,321,944 | +€345,748 | +35.4% |
| Equity | 10/15 | €420,322 | €694,677 | +€274,355 | +65.3% |
| Contributions | 10/11 | €516,420 | €516,420 | = | 0.0% |
| Capital | 10 | €516,420 | - | -€516,420 | |
| Issued capital | 100 | €516,420 | - | -€516,420 | |
| Reserves | 13 | €1,617 | €289,000 | +€287,382 | +17767.6% |
| Tax-exempt reserves | 132 | - | €287,382 | +€287,382 | |
| Distributable reserves | 133 | €1,617 | €1,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,715 | -€110,742 | -€13,027 | -13.3% |
| Provisions and deferred taxes | 16 | - | €71,846 | +€71,846 | |
| Deferred taxes | 168 | - | €71,846 | +€71,846 | |
| Amounts payable | 17/49 | €555,874 | €555,421 | -€453 | -0.1% |
| Amounts payable within one year | 42/48 | €555,843 | €551,639 | -€4,204 | -0.8% |
| Trade debts | 44 | €7,835 | €1,167 | -€6,668 | -85.1% |
| Suppliers | 440/4 | €7,835 | €1,167 | -€6,668 | -85.1% |
| Other amounts payable | 47/48 | €548,008 | €550,472 | +€2,464 | +0.4% |
| Accrued charges and deferred income | 492/3 | €31 | €3,782 | +€3,751 | +12100.5% |
| Non-recurring operating income | 76A | - | €359,228 | +€359,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,084 | €11,940 | -€10,144 | -45.9% |
| Other operating charges | 640/8 | €7,245 | €7,137 | -€108 | -1.5% |
| Gross operating margin | 9900 | €7,999 | €365,315 | +€357,317 | +4467.2% |
| Operating profit (loss) | 9901 | -€21,330 | €346,239 | +€367,569 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €275 | €39 | -€236 | -85.8% |
| Recurring financial charges | 65 | €275 | €39 | -€236 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,604 | €346,201 | +€367,805 | |
| Transfer to deferred taxes | 680 | - | €71,846 | +€71,846 | |
| Profit (loss) for the period | 9904 | -€21,604 | €274,355 | +€295,960 | |
| Transfer to tax-exempt reserves | 689 | - | €287,382 | +€287,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,604 | -€13,027 | +€8,577 | +39.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.