RACHA: 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.
RACHA
Largest movements
- Tangible fixed assets +€20,588
up €20,588 (+767.8%), from €2,681 to €23,269
- Cash -€1,382
down €1,382 (-61.4%), from €2,252 to €869
mainly Investment in fixed assets (net) (-€20,588) and Net result for the year (-€6,027)
- Receivables within one year -€1,013
down €1,013 (-53.0%), from €1,911 to €898
- Other debts +€25,069
up €25,069 (+806.3%), from €3,109 to €28,178
- Profit (loss) carried forward -€6,027
down €6,027 (-23.9%), from €25,243 to €19,216
- Trade debts -€850
no longer reported in 2024 (was €850)
- Purchases and services +€34,924
new in 2024: €34,924
- Turnover +€31,013
new in 2024: €31,013
- Gross operating margin -€6,017
down €6,017, from €2,107 to -€3,910
- Other operating charges +€432
up €432 (+28.7%), from €1,507 to €1,939
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,844 | €50,036 | +€18,192 | +57.1% |
| Fixed assets | 21/28 | €27,681 | €48,269 | +€20,588 | +74.4% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,681 | €23,269 | +€20,588 | +767.8% |
| Furniture and vehicles | 24 | €2,681 | €23,269 | +€20,588 | +767.8% |
| Current assets | 29/58 | €4,162 | €1,767 | -€2,396 | -57.6% |
| Amounts receivable within one year | 40/41 | €1,911 | €898 | -€1,013 | -53.0% |
| Other amounts receivable | 41 | €1,911 | €898 | -€1,013 | -53.0% |
| Cash at bank and in hand | 54/58 | €2,252 | €869 | -€1,382 | -61.4% |
| Total equity and liabilities | 10/49 | €31,844 | €50,036 | +€18,192 | +57.1% |
| Equity | 10/15 | €27,885 | €21,858 | -€6,027 | -21.6% |
| Contributions | 10/11 | €782 | €782 | = | 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 | €25,243 | €19,216 | -€6,027 | -23.9% |
| Amounts payable | 17/49 | €3,959 | €28,178 | +€24,219 | +611.8% |
| Amounts payable within one year | 42/48 | €3,959 | €28,178 | +€24,219 | +611.8% |
| Trade debts | 44 | €850 | - | -€850 | |
| Suppliers | 440/4 | €850 | - | -€850 | |
| Other amounts payable | 47/48 | €3,109 | €28,178 | +€25,069 | +806.3% |
| Turnover | 70 | - | €31,013 | +€31,013 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €34,924 | +€34,924 | |
| Other operating charges | 640/8 | €1,507 | €1,939 | +€432 | +28.7% |
| Gross operating margin | 9900 | €2,107 | -€3,910 | -€6,017 | |
| Operating profit (loss) | 9901 | €600 | -€5,849 | -€6,449 | |
| Financial charges | 65/66B | €163 | €178 | +€15 | +8.9% |
| Recurring financial charges | 65 | €163 | €178 | +€15 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €437 | -€6,027 | -€6,464 | |
| Profit (loss) for the period | 9904 | €437 | -€6,027 | -€6,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €437 | -€6,027 | -€6,464 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.