Rabarber: 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.
Rabarber
Largest movements
- Current investments +€199,132
new in 2024: €199,132
- Cash -€156,524
down €156,524 (-52.1%), from €300,284 to €143,760
mainly Current investments (-€199,132) and Contributions, distributions and other (-€19,173)
- Tangible fixed assets -€12,682
down €12,682 (-17.1%), from €74,174 to €61,491
of which Other tangible fixed assets: -€10,361
- Receivables within one year -€6,520
down €6,520 (-11.0%), from €59,503 to €52,983
of which Other amounts receivable: -€29,381
- Trade debts +€20,871
up €20,871 (+371.0%), from €5,625 to €26,496
- Other debts +€11,074
up €11,074 (+39.1%), from €28,325 to €39,398
- Tax, wage and social debts -€5,689
down €5,689 (-37.5%), from €15,179 to €9,490
of which Taxes: -€7,691
- Gross operating margin -€60,743
down €60,743 (-57.0%), from €106,629 to €45,886
- Taxes -€15,810
down €15,810 (-56.6%), from €27,917 to €12,107
- Financial income +€4,120
up €4,120 (+82393.8%), from €5 to €4,125
- Depreciation +€3,052
up €3,052 (+27.4%), from €11,131 to €14,182
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.
Cash bridge derived
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 | €433,961 | €459,594 | +€25,633 | +5.9% |
| Fixed assets | 21/28 | €74,174 | €61,491 | -€12,682 | -17.1% |
| Tangible fixed assets | 22/27 | €74,174 | €61,491 | -€12,682 | -17.1% |
| Furniture and vehicles | 24 | €5,732 | €3,410 | -€2,322 | -40.5% |
| Other tangible fixed assets | 26 | €68,442 | €58,081 | -€10,361 | -15.1% |
| Current assets | 29/58 | €359,788 | €398,103 | +€38,315 | +10.6% |
| Amounts receivable within one year | 40/41 | €59,503 | €52,983 | -€6,520 | -11.0% |
| Trade receivables | 40 | €19,503 | €42,364 | +€22,861 | +117.2% |
| Other amounts receivable | 41 | €40,000 | €10,619 | -€29,381 | -73.5% |
| Current investments | 50/53 | - | €199,132 | +€199,132 | |
| Cash at bank and in hand | 54/58 | €300,284 | €143,760 | -€156,524 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €2,227 | +€2,227 | |
| Total equity and liabilities | 10/49 | €433,961 | €459,594 | +€25,633 | +5.9% |
| Equity | 10/15 | €371,917 | €373,790 | +€1,873 | +0.5% |
| Contributions | 10/11 | €10,120 | €10,120 | = | 0.0% |
| Reserves | 13 | €216,731 | €219,404 | +€2,673 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €214,871 | €219,404 | +€4,533 | +2.1% |
| Profit (loss) carried forward | 14 | €145,066 | €144,266 | -€800 | -0.6% |
| Amounts payable | 17/49 | €62,044 | €85,804 | +€23,760 | +38.3% |
| Amounts payable within one year | 42/48 | €62,044 | €85,804 | +€23,760 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €12,915 | €10,419 | -€2,496 | -19.3% |
| Trade debts | 44 | €5,625 | €26,496 | +€20,871 | +371.0% |
| Suppliers | 440/4 | €5,625 | €26,496 | +€20,871 | +371.0% |
| Taxes, remuneration and social security | 45 | €15,179 | €9,490 | -€5,689 | -37.5% |
| Taxes | 450/3 | €14,129 | €6,438 | -€7,691 | -54.4% |
| Remuneration and social security | 454/9 | €1,050 | €3,052 | +€2,002 | +190.7% |
| Other amounts payable | 47/48 | €28,325 | €39,398 | +€11,074 | +39.1% |
| Remuneration, social security and pensions | 62 | - | €243 | +€243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,131 | €14,182 | +€3,052 | +27.4% |
| Other operating charges | 640/8 | €1,121 | €1,124 | +€3 | +0.2% |
| Gross operating margin | 9900 | €106,629 | €45,886 | -€60,743 | -57.0% |
| Operating profit (loss) | 9901 | €94,377 | €30,336 | -€64,041 | -67.9% |
| Financial income | 75/76B | €5 | €4,125 | +€4,120 | +82393.8% |
| Recurring financial income | 75 | €5 | €4,125 | +€4,120 | +82393.8% |
| Financial charges | 65/66B | €577 | €1,309 | +€732 | +126.8% |
| Recurring financial charges | 65 | €577 | €1,309 | +€732 | +126.8% |
| Profit (loss) for the period before taxes | 9903 | €93,805 | €33,152 | -€60,653 | -64.7% |
| Income taxes | 67/77 | €27,917 | €12,107 | -€15,810 | -56.6% |
| Profit (loss) for the period | 9904 | €65,888 | €21,046 | -€44,842 | -68.1% |
| Transfer from tax-exempt reserves | 789 | - | €18,373 | +€18,373 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,888 | €39,419 | -€26,469 | -40.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.