RABSI: 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.
RABSI
Largest movements
- Cash -€6,416
down €6,416 (-56.6%), from €11,341 to €4,925
mainly Other debts (-€5,608) and Net result for the year (-€4,459)
- Tangible fixed assets -€3,818
down €3,818 (-35.9%), from €10,621 to €6,803
- Receivables within one year +€1,900
up €1,900 (+48.3%), from €3,933 to €5,833
- Deferred charges and accrued income +€537
up €537 (+79.6%), from €674 to €1,211
- Other debts -€5,608
down €5,608 (-97.4%), from €5,755 to €147
- Profit (loss) carried forward -€4,459
down €4,459 (-245.2%), from -€1,818 to -€6,277
- Trade debts +€1,412
up €1,412 (+65.2%), from €2,165 to €3,577
- Tax, wage and social debts +€857
up €857 (+17.7%), from €4,831 to €5,688
of which Remuneration and social security: +€535
- Gross operating margin -€20,356
down €20,356, from €20,097 to -€259
- Taxes -€11,543
no longer reported in 2025 (was €11,543)
- Turnover -€10,826
down €10,826 (-26.3%), from €41,219 to €30,393
- Purchases and services +€9,531
up €9,531 (+45.1%), from €21,122 to €30,652
- Other operating charges -€5,462
down €5,462 (-93.2%), from €5,862 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.
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 | €27,034 | €19,237 | -€7,798 | -28.8% |
| Fixed assets | 21/28 | €11,086 | €7,268 | -€3,818 | -34.4% |
| Tangible fixed assets | 22/27 | €10,621 | €6,803 | -€3,818 | -35.9% |
| Furniture and vehicles | 24 | €10,621 | €6,803 | -€3,818 | -35.9% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €15,948 | €11,969 | -€3,979 | -25.0% |
| Amounts receivable within one year | 40/41 | €3,933 | €5,833 | +€1,900 | +48.3% |
| Other amounts receivable | 41 | €3,933 | €5,833 | +€1,900 | +48.3% |
| Cash at bank and in hand | 54/58 | €11,341 | €4,925 | -€6,416 | -56.6% |
| Deferred charges and accrued income | 490/1 | €674 | €1,211 | +€537 | +79.6% |
| Total equity and liabilities | 10/49 | €27,034 | €19,237 | -€7,798 | -28.8% |
| Equity | 10/15 | €14,283 | €9,824 | -€4,459 | -31.2% |
| Contributions | 10/11 | €14,241 | €14,241 | = | 0.0% |
| Capital | 10 | €14,241 | €14,241 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €4,351 | €4,351 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,818 | -€6,277 | -€4,459 | -245.2% |
| Amounts payable | 17/49 | €12,751 | €9,413 | -€3,339 | -26.2% |
| Amounts payable within one year | 42/48 | €12,751 | €9,413 | -€3,339 | -26.2% |
| Trade debts | 44 | €2,165 | €3,577 | +€1,412 | +65.2% |
| Suppliers | 440/4 | €2,165 | €3,577 | +€1,412 | +65.2% |
| Taxes, remuneration and social security | 45 | €4,831 | €5,688 | +€857 | +17.7% |
| Taxes | 450/3 | €4,603 | €4,926 | +€322 | +7.0% |
| Remuneration and social security | 454/9 | €228 | €763 | +€535 | +235.1% |
| Other amounts payable | 47/48 | €5,755 | €147 | -€5,608 | -97.4% |
| Turnover | 70 | €41,219 | €30,393 | -€10,826 | -26.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,122 | €30,652 | +€9,531 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €3,818 | +€2,150 | +128.9% |
| Other operating charges | 640/8 | €5,862 | €400 | -€5,462 | -93.2% |
| Non-recurring operating charges | 66A | €5,785 | - | -€5,785 | |
| Gross operating margin | 9900 | €20,097 | -€259 | -€20,356 | |
| Operating profit (loss) | 9901 | €6,782 | -€4,477 | -€11,259 | |
| Financial income | 75/76B | - | €529 | +€529 | |
| Recurring financial income | 75 | - | €529 | +€529 | |
| Financial charges | 65/66B | €329 | €511 | +€182 | +55.2% |
| Recurring financial charges | 65 | €329 | €511 | +€182 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €6,453 | -€4,459 | -€10,912 | |
| Income taxes | 67/77 | €11,543 | - | -€11,543 | |
| Profit (loss) for the period | 9904 | -€5,090 | -€4,459 | +€631 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,090 | -€4,459 | +€631 | +12.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.