RAC 6: 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.
RAC 6
Largest movements
- Current investments -€240,000
down €240,000 (-100%), from €240,000 to €0
- Receivables within one year +€153,903
up €153,903 (+3.5%), from €4.4m to €4.6m
- Cash +€134,336
up €134,336 (+179%), from €75,218 to €209,554
mainly Current investments (+€240,000) and Net result for the year (+€83,395)
- Profit (loss) carried forward +€83,395
up €83,395 (+16.2%), from €515,593 to €598,988
No income-statement line moved by more than 1% of the activity.
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.
Derived cash bridge
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 | €4,712,441 | €4,760,680 | +€48,239 | +1.0% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1 | €1 | = | 0.0% |
| Land and buildings | 22 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €4,712,440 | €4,760,679 | +€48,239 | +1.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,397,222 | €4,551,125 | +€153,903 | +3.5% |
| Other amounts receivable | 41 | €4,397,222 | €4,551,125 | +€153,903 | +3.5% |
| Current investments | 50/53 | €240,000 | €0 | -€240,000 | -100% |
| Other investments | 51/53 | €240,000 | €0 | -€240,000 | -100% |
| Cash at bank and in hand | 54/58 | €75,218 | €209,554 | +€134,336 | +179% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €4,712,441 | €4,760,680 | +€48,239 | +1.0% |
| Equity | 10/15 | €4,438,175 | €4,521,570 | +€83,395 | +1.9% |
| Contributions | 10/11 | €3,542,434 | €3,542,434 | = | 0.0% |
| Capital | 10 | €3,542,434 | €3,542,434 | = | 0.0% |
| Issued capital | 100 | €3,542,434 | €3,542,434 | = | 0.0% |
| Reserves | 13 | €380,148 | €380,148 | = | 0.0% |
| Non-distributable reserves | 130/1 | €380,148 | €380,148 | = | 0.0% |
| Legal reserve | 130 | €380,148 | €380,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | €515,593 | €598,988 | +€83,395 | +16.2% |
| Amounts payable | 17/49 | €274,266 | €239,110 | -€35,156 | -12.8% |
| Amounts payable within one year | 42/48 | €274,266 | €239,110 | -€35,156 | -12.8% |
| Trade debts | 44 | €180,528 | €172,466 | -€8,061 | -4.5% |
| Suppliers | 440/4 | €180,528 | €172,466 | -€8,061 | -4.5% |
| Taxes, remuneration and social security | 45 | €93,738 | €66,644 | -€27,094 | -28.9% |
| Taxes | 450/3 | €93,738 | €66,644 | -€27,094 | -28.9% |
| Operating income | 70/76A | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Other operating income | 74 | €0 | - | = | |
| Operating charges | 60/66A | €6,323 | €43,063 | +€36,740 | +581% |
| Goods for resale, raw materials and consumables | 60 | €0 | - | = | |
| Purchases | 600/8 | €0 | - | = | |
| Services and other goods | 61 | €5,355 | €42,064 | +€36,709 | +685% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€6,323 | -€43,063 | -€36,740 | -581% |
| Financial income | 75/76B | €159,043 | €157,739 | -€1,304 | -0.8% |
| Recurring financial income | 75 | €159,043 | €157,739 | -€1,304 | -0.8% |
| Income from current assets | 751 | €159,043 | €157,739 | -€1,304 | -0.8% |
| Financial charges | 65/66B | €301 | €331 | +€30 | +10.0% |
| Recurring financial charges | 65 | €301 | €331 | +€30 | +10.0% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €301 | €331 | +€30 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €152,419 | €114,346 | -€38,073 | -25.0% |
| Income taxes | 67/77 | €40,455 | €30,951 | -€9,504 | -23.5% |
| Taxes | 670/3 | €40,677 | €30,951 | -€9,726 | -23.9% |
| Tax adjustments and reversals of tax provisions | 77 | €222 | €0 | -€222 | -100% |
| Profit (loss) for the period | 9904 | €111,964 | €83,395 | -€28,569 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,964 | €83,395 | -€28,569 | -25.5% |
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 30 October 2026 via checked.be.