RABER: 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.
What changed
RABER
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€58,419
2024 · €59,736-€1,317
Equity
€314,674
2024 · €256,255+€58,419
Cash
€129,729
2024 · €125,979+€3,751
Balance sheet total
€1.0m
2024 · €1.0m-€4,547
Largest movements
Assets
- Tangible fixed assets -€30,838
down €30,838 (-3.5%), from €882,692 to €851,854
of which Land and buildings: -€30,748
- Stocks and contracts +€17,604
up €17,604 (+115.2%), from €15,283 to €32,887
Equity and liabilities
- Debts after one year -€63,978
down €63,978 (-10.5%), from €609,271 to €545,293
- Reserves +€58,419
up €58,419 (+23.3%), from €251,255 to €309,674
Income statement
- Gross operating margin +€12,650
up €12,650 (+6.4%), from €196,894 to €209,543
- Other operating charges +€6,363
up €6,363 (+181.1%), from €3,513 to €9,876
- Depreciation +€4,597
up €4,597 (+9.3%), from €49,667 to €54,263
- Staff costs +€2,787
up €2,787 (+5.7%), from €48,934 to €51,720
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.
Result 2024
€59,736
Gross operating margin
+€12,650
Staff costs
-€2,787
Depreciation
-€4,597
Other operating charges
-€6,363
Financial charges
+€869
Taxes
-€1,089
Result 2025
€58,419
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.
From operations
+€95,719
Investment
-€23,426
Financing
-€68,542
Cash 2024
€125,979
From operations (derived)
+€95,719
Net result for the year
+€58,419
Depreciation
+€54,263
Stocks and contracts
-€17,604
Receivables within one year
-€4,563
Deferred charges and accrued income
-€373
Trade debts
-€566
Tax, wage and social debts
-€1,431
Other debts
+€7,357
Accrued charges and deferred income
+€216
Investment (derived)
-€23,426
Investment in fixed assets (net)
-€23,426
Financing
-€68,542
Debts after one year
-€63,978
Current portion of long-term debt
-€1,185
Short-term financial debts
-€3,379
Cash 2025
€129,729
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,036,531 | €1,031,984 | -€4,547 | -0.4% |
| Fixed assets | 21/28 | €882,692 | €851,854 | -€30,838 | -3.5% |
| Tangible fixed assets | 22/27 | €882,692 | €851,854 | -€30,838 | -3.5% |
| Land and buildings | 22 | €843,965 | €813,217 | -€30,748 | -3.6% |
| Plant, machinery and equipment | 23 | €33,399 | €31,643 | -€1,756 | -5.3% |
| Furniture and vehicles | 24 | €5,328 | €6,994 | +€1,666 | +31.3% |
| Current assets | 29/58 | €153,839 | €180,130 | +€26,291 | +17.1% |
| Stocks and contracts in progress | 3 | €15,283 | €32,887 | +€17,604 | +115.2% |
| Stocks | 30/36 | €15,283 | €32,887 | +€17,604 | +115.2% |
| Amounts receivable within one year | 40/41 | €12,011 | €16,574 | +€4,563 | +38.0% |
| Trade receivables | 40 | €9,443 | €10,028 | +€584 | +6.2% |
| Other amounts receivable | 41 | €2,567 | €6,546 | +€3,979 | +155.0% |
| Cash at bank and in hand | 54/58 | €125,979 | €129,729 | +€3,751 | +3.0% |
| Deferred charges and accrued income | 490/1 | €567 | €940 | +€373 | +65.8% |
| Total equity and liabilities | 10/49 | €1,036,531 | €1,031,984 | -€4,547 | -0.4% |
| Equity | 10/15 | €256,255 | €314,674 | +€58,419 | +22.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €251,255 | €309,674 | +€58,419 | +23.3% |
| Distributable reserves | 133 | €251,255 | €309,674 | +€58,419 | +23.3% |
| Amounts payable | 17/49 | €780,276 | €717,310 | -€62,966 | -8.1% |
| Amounts payable after more than one year | 17 | €609,271 | €545,293 | -€63,978 | -10.5% |
| Financial debts | 170/4 | €609,271 | €545,293 | -€63,978 | -10.5% |
| Amounts payable within one year | 42/48 | €170,941 | €171,737 | +€796 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €65,163 | €63,978 | -€1,185 | -1.8% |
| Financial debts | 43 | €8,434 | €5,055 | -€3,379 | -40.1% |
| Credit institutions | 430/8 | €8,434 | €5,055 | -€3,379 | -40.1% |
| Trade debts | 44 | €12,132 | €11,566 | -€566 | -4.7% |
| Suppliers | 440/4 | €12,132 | €11,566 | -€566 | -4.7% |
| Taxes, remuneration and social security | 45 | €25,687 | €24,255 | -€1,431 | -5.6% |
| Taxes | 450/3 | €14,665 | €12,034 | -€2,631 | -17.9% |
| Remuneration and social security | 454/9 | €11,022 | €12,222 | +€1,200 | +10.9% |
| Other amounts payable | 47/48 | €59,525 | €66,882 | +€7,357 | +12.4% |
| Accrued charges and deferred income | 492/3 | €64 | €281 | +€216 | +337.8% |
| Remuneration, social security and pensions | 62 | €48,934 | €51,720 | +€2,787 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,667 | €54,263 | +€4,597 | +9.3% |
| Other operating charges | 640/8 | €3,513 | €9,876 | +€6,363 | +181.1% |
| Gross operating margin | 9900 | €196,894 | €209,543 | +€12,650 | +6.4% |
| Operating profit (loss) | 9901 | €94,781 | €93,684 | -€1,097 | -1.2% |
| Financial charges | 65/66B | €12,612 | €11,743 | -€869 | -6.9% |
| Recurring financial charges | 65 | €12,612 | €11,743 | -€869 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €82,169 | €81,941 | -€228 | -0.3% |
| Income taxes | 67/77 | €22,433 | €23,521 | +€1,089 | +4.9% |
| Profit (loss) for the period | 9904 | €59,736 | €58,419 | -€1,317 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,736 | €58,419 | -€1,317 | -2.2% |
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 9 October 2026 via checked.be.