RABIAH: 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.
RABIAH
Largest movements
- Receivables within one year -€7,500
no longer reported in 2024 (was €7,500)
- Tangible fixed assets -€1,851
down €1,851 (-24.2%), from €7,660 to €5,808
- Stocks and contracts +€1,542
up €1,542 (+6.2%), from €25,000 to €26,542
- Profit (loss) carried forward -€3,558
down €3,558 (-127%), from -€2,809 to -€6,368
- Other debts -€2,785
down €2,785 (-5.6%), from €49,798 to €47,013
- Tax, wage and social debts -€1,720
down €1,720 (-92.3%), from €1,863 to €143
of which Taxes: -€1,026
- Gross operating margin -€12,602
down €12,602, from €11,535 to -€1,067
- Staff costs -€1,749
no longer reported in 2024 (was €1,749)
- Other operating charges -€1,470
no longer reported in 2024 (was €1,470)
- Depreciation +€254
up €254 (+15.9%), from €1,598 to €1,851
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,664 | €41,289 | -€8,375 | -16.9% |
| Fixed assets | 21/28 | €7,660 | €5,808 | -€1,851 | -24.2% |
| Tangible fixed assets | 22/27 | €7,660 | €5,808 | -€1,851 | -24.2% |
| Furniture and vehicles | 24 | €7,660 | €5,808 | -€1,851 | -24.2% |
| Current assets | 29/58 | €42,004 | €35,481 | -€6,524 | -15.5% |
| Stocks and contracts in progress | 3 | €25,000 | €26,542 | +€1,542 | +6.2% |
| Stocks | 30/36 | €25,000 | €26,542 | +€1,542 | +6.2% |
| Amounts receivable within one year | 40/41 | €7,500 | - | -€7,500 | |
| Trade receivables | 40 | €7,500 | - | -€7,500 | |
| Cash at bank and in hand | 54/58 | €9,089 | €8,939 | -€150 | -1.7% |
| Deferred charges and accrued income | 490/1 | €416 | - | -€416 | |
| Total equity and liabilities | 10/49 | €49,664 | €41,289 | -€8,375 | -16.9% |
| Equity | 10/15 | -€2,309 | -€5,868 | -€3,558 | -154% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,809 | -€6,368 | -€3,558 | -127% |
| Amounts payable | 17/49 | €51,973 | €47,156 | -€4,817 | -9.3% |
| Amounts payable within one year | 42/48 | €51,973 | €47,156 | -€4,817 | -9.3% |
| Trade debts | 44 | €312 | - | -€312 | |
| Suppliers | 440/4 | €312 | - | -€312 | |
| Taxes, remuneration and social security | 45 | €1,863 | €143 | -€1,720 | -92.3% |
| Taxes | 450/3 | €1,169 | €143 | -€1,026 | -87.8% |
| Remuneration and social security | 454/9 | €694 | - | -€694 | |
| Other amounts payable | 47/48 | €49,798 | €47,013 | -€2,785 | -5.6% |
| Remuneration, social security and pensions | 62 | €1,749 | - | -€1,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,598 | €1,851 | +€254 | +15.9% |
| Other operating charges | 640/8 | €1,470 | - | -€1,470 | |
| Gross operating margin | 9900 | €11,535 | -€1,067 | -€12,602 | |
| Operating profit (loss) | 9901 | €6,719 | -€2,918 | -€9,637 | |
| Financial charges | 65/66B | €81 | €89 | +€8 | +9.5% |
| Recurring financial charges | 65 | €81 | €89 | +€8 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €6,638 | -€3,007 | -€9,645 | |
| Income taxes | 67/77 | €93 | - | -€93 | |
| Profit (loss) for the period | 9904 | €6,545 | -€3,007 | -€9,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,545 | -€3,007 | -€9,552 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.