RABUN: 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.
RABUN
Largest movements
- Cash -€18,055
down €18,055 (-75.7%), from €23,850 to €5,795
mainly Net result for the year (-€20,804) and Stocks and contracts (-€9,872)
- Stocks and contracts +€9,872
up €9,872 (+52.8%), from €18,688 to €28,560
- Receivables within one year -€3,429
no longer reported in 2025 (was €3,429)
- Profit (loss) carried forward -€20,804
down €20,804, from €8,203 to -€12,601
- Trade debts +€11,514
up €11,514 (+606.6%), from €1,898 to €13,412
- Tax, wage and social debts -€2,345
down €2,345 (-44.1%), from €5,317 to €2,973
of which Remuneration and social security: -€2,398
- Purchases and services +€240,756
new in 2025: €240,756
- Turnover +€234,264
new in 2025: €234,264
- Gross operating margin -€21,029
down €21,029, from €15,691 to -€5,337
- Other operating charges +€4,422
up €4,422 (+68.8%), from €6,429 to €10,851
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 | €47,881 | €36,247 | -€11,634 | -24.3% |
| Fixed assets | 21/28 | €1,914 | €1,892 | -€22 | -1.1% |
| Tangible fixed assets | 22/27 | €22 | - | -€22 | |
| Plant, machinery and equipment | 23 | €22 | - | -€22 | |
| Financial fixed assets | 28 | €1,892 | €1,892 | = | 0.0% |
| Current assets | 29/58 | €45,967 | €34,354 | -€11,613 | -25.3% |
| Stocks and contracts in progress | 3 | €18,688 | €28,560 | +€9,872 | +52.8% |
| Stocks | 30/36 | €18,688 | €28,560 | +€9,872 | +52.8% |
| Amounts receivable within one year | 40/41 | €3,429 | - | -€3,429 | |
| Other amounts receivable | 41 | €3,429 | - | -€3,429 | |
| Cash at bank and in hand | 54/58 | €23,850 | €5,795 | -€18,055 | -75.7% |
| Total equity and liabilities | 10/49 | €47,881 | €36,247 | -€11,634 | -24.3% |
| Equity | 10/15 | €40,666 | €19,862 | -€20,804 | -51.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,863 | €13,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,868 | €1,868 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,868 | €1,868 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,995 | €11,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,203 | -€12,601 | -€20,804 | |
| Amounts payable | 17/49 | €7,215 | €16,385 | +€9,169 | +127.1% |
| Amounts payable within one year | 42/48 | €7,215 | €16,385 | +€9,169 | +127.1% |
| Trade debts | 44 | €1,898 | €13,412 | +€11,514 | +606.6% |
| Suppliers | 440/4 | €1,898 | €13,412 | +€11,514 | +606.6% |
| Taxes, remuneration and social security | 45 | €5,317 | €2,973 | -€2,345 | -44.1% |
| Taxes | 450/3 | €2,317 | €2,370 | +€53 | +2.3% |
| Remuneration and social security | 454/9 | €3,000 | €602 | -€2,398 | -79.9% |
| Turnover | 70 | - | €234,264 | +€234,264 | |
| Non-recurring operating income | 76A | €626 | - | -€626 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €240,756 | +€240,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €22 | -€319 | -93.6% |
| Other operating charges | 640/8 | €6,429 | €10,851 | +€4,422 | +68.8% |
| Non-recurring operating charges | 66A | €304 | €3,732 | +€3,428 | +1128.9% |
| Gross operating margin | 9900 | €15,691 | -€5,337 | -€21,029 | |
| Operating profit (loss) | 9901 | €8,618 | -€19,942 | -€28,560 | |
| Financial charges | 65/66B | €116 | €182 | +€66 | +56.6% |
| Recurring financial charges | 65 | €116 | €182 | +€66 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €8,502 | -€20,124 | -€28,626 | |
| Income taxes | 67/77 | €299 | €680 | +€381 | +127.3% |
| Profit (loss) for the period | 9904 | €8,203 | -€20,804 | -€29,006 | |
| Transfer from tax-exempt reserves | 789 | €68,688 | - | -€68,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,891 | -€20,804 | -€97,694 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.